RESOLUTION ANALYSIS H.J.R. 31 By: Guillen Ways & Means Committee Report (Unamended) BACKGROUND AND PURPOSE The Texas Constitution establishes a property tax exemption for farm products in the hands of the producer. However, the author has informed the committee that definitions governing the exemption have been unclear, leading to inconsistencies in tax treatment. H.J.R. 31 seeks to ensure a consistent application of the exemption by authorizing the legislature by general law to define what constitutes "farm products" and "in the hands of the producer" for purposes of the exemption. CRIMINAL JUSTICE IMPACT It is the committee's opinion that this resolution does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision. RULEMAKING AUTHORITY It is the committee's opinion that this resolution does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution. ANALYSIS H.J.R. 31 proposes an amendment to the Texas Constitution to revise the provision exempting from all taxation farm products, livestock, and poultry in the hands of the producer by doing the following: removing livestock and poultry from the items expressly exempted from taxation; but authorizing the legislature by general law to define "farm products" and "in the hands of the producer" and authorizing the definition of "farm products" to include livestock, poultry, timber, and supplies used or produced in a farming operation. ELECTION DATE The constitutional amendment proposed by this joint resolution will be submitted to the voters at an election to be held November 4, 2025.
RESOLUTION ANALYSIS
# RESOLUTION ANALYSIS
H.J.R. 31
By: Guillen
Ways & Means
Committee Report (Unamended)
H.J.R. 31
By: Guillen
Ways & Means
Committee Report (Unamended)
BACKGROUND AND PURPOSE The Texas Constitution establishes a property tax exemption for farm products in the hands of the producer. However, the author has informed the committee that definitions governing the exemption have been unclear, leading to inconsistencies in tax treatment. H.J.R. 31 seeks to ensure a consistent application of the exemption by authorizing the legislature by general law to define what constitutes "farm products" and "in the hands of the producer" for purposes of the exemption.
CRIMINAL JUSTICE IMPACT It is the committee's opinion that this resolution does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.
RULEMAKING AUTHORITY It is the committee's opinion that this resolution does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.
ANALYSIS H.J.R. 31 proposes an amendment to the Texas Constitution to revise the provision exempting from all taxation farm products, livestock, and poultry in the hands of the producer by doing the following: removing livestock and poultry from the items expressly exempted from taxation; but authorizing the legislature by general law to define "farm products" and "in the hands of the producer" and authorizing the definition of "farm products" to include livestock, poultry, timber, and supplies used or produced in a farming operation.
ELECTION DATE The constitutional amendment proposed by this joint resolution will be submitted to the voters at an election to be held November 4, 2025.
BACKGROUND AND PURPOSE
The Texas Constitution establishes a property tax exemption for farm products in the hands of the producer. However, the author has informed the committee that definitions governing the exemption have been unclear, leading to inconsistencies in tax treatment. H.J.R. 31 seeks to ensure a consistent application of the exemption by authorizing the legislature by general law to define what constitutes "farm products" and "in the hands of the producer" for purposes of the exemption.
CRIMINAL JUSTICE IMPACT
It is the committee's opinion that this resolution does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.
RULEMAKING AUTHORITY
It is the committee's opinion that this resolution does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.
ANALYSIS
H.J.R. 31 proposes an amendment to the Texas Constitution to revise the provision exempting from all taxation farm products, livestock, and poultry in the hands of the producer by doing the following:
removing livestock and poultry from the items expressly exempted from taxation; but
authorizing the legislature by general law to define "farm products" and "in the hands of the producer" and authorizing the definition of "farm products" to include livestock, poultry, timber, and supplies used or produced in a farming operation.
ELECTION DATE
The constitutional amendment proposed by this joint resolution will be submitted to the voters at an election to be held November 4, 2025.