Texas 2015 - 84th Regular

Texas Senate Bill SB732

Voted on by Senate
 
Out of House Committee
 
Voted on by House
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the exemption from ad valorem taxation of farm products.

Impact

The amendments in SB732 have significant implications for agricultural operations in Texas. By exempting farm products, including livestock, poultry, and timber from ad valorem taxes, the bill assists farmers in reducing their financial burdens, promoting growth and sustainability within the agricultural sector. The changes are designed to support local agriculture by providing necessary financial relief while encouraging continued investment into farm operations and productivity.

Summary

SB732 introduces amendments to the Tax Code concerning the exemption from ad valorem taxation of farm products. The legislation specifies that producers are entitled to tax exemptions for farm products they produce and own. Notably, it includes nursery products that are in a growing state and defines eggs as farm products, regardless of packaging. This modification aims to enhance fairness in taxation for agricultural producers, acknowledging the importance of these sectors in the state's economy.

Contention

Discussion surrounding SB732 may involve debates over the implications of tax exemptions for various types of farm products. While proponents argue that the bill fosters agricultural growth and is essential for supporting local producers, some opponents may raise concerns about the impact on state revenue and the equitable distribution of tax responsibilities among different sectors. The balance between supporting local agriculture and ensuring adequate funding for public services could be a focal point of contention as the bill progresses.

Companion Bills

TX HB275

Identical Relating to the exemption from ad valorem taxation of farm products.

Previously Filed As

TX HB275

Relating to the exemption from ad valorem taxation of farm products.

TX HB255

Relating to the definitions of certain terms for purposes of the exemption from ad valorem taxation of farm products in the hands of the producer.

Similar Bills

No similar bills found.