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Texas Proposition 5, Property Tax Exemption on Retail Animal Feed Amendment (2025)

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Texas Proposition 5

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Election date

November 4, 2025

Topic
Agriculture policy and Property tax exemptions
Status

On the ballot

Type
Legislatively referred constitutional amendment
Origin

State legislature


Texas Proposition 5, the Property Tax Exemption on Retail Animal Feed Amendment, is on the ballot in Texas as a legislatively referred constitutional amendment on November 4, 2025.[1][2]

A "yes" vote supports amending the state constitution to authorize the state legislature to pass a property tax exemption on animal feed held by the property owner for retail sale.

A "no" vote opposes amending the state constitution to authorize the state legislature to pass a property tax exemption on animal feed held by the property owner for retail sale.


Overview

What would Proposition 5 do?

See also: Text of measure

Proposition 5 would amend Article 8 of the Texas Constitution to add a new section authorizing the Texas State Legislature to exempt animal feed held by an owner for retail sale from tangible personal property taxes. The amendment would also authorize the state legislature to pass additional eligibility requirements for the exemption.[2]

The implementing legislation, House Bill 1399, was also passed during the 2025 legislative session. The bill would take effect on January 1, 2026, if the amendment is approved.

Who supports and opposes Proposition 5?

See also: Support and Opposition

Colony Ranch Supply, Inc., Texas Farm Bureau (AGFUND), and Texas Policy Research endorsed the amendment. State Rep. Cody Harris (R-8), the author of the amendment, said, "Under current law, animal feed is typically exempt from taxation at each location or transaction during its life cycle, from the field where it's harvested to the purchase of the feed by a farmer or rancher, except for when the feed is sitting in a store as inventory. H.J.R. 99 seeks to address this inconsistency by authorizing the legislature to exempt tangible personal property consisting of animal feed from property taxation if the property is held by the owner for sale at retail."[3]

Ballotpedia has not located a campaign in opposition to the ballot measure. You can share campaign information or arguments, along with source links for this information, with us at editor@ballotpedia.org.

Text of measure

Ballot title

The ballot title is as follows:[2]

The constitutional amendment authorizing the legislature to exempt from ad valorem taxation tangible personal property consisting of animal feed held by the owner of the property for sale at retail.[4]

Constitutional changes

See also: Article 8, Texas Constitution

The measure would add a section 1-s of Article 8 of the state constitution. The following underlined text would be added:[2]

Sec. 1-s. (a) The legislature by general law may exempt from ad valorem taxation tangible personal property consisting of animal feed held by the owner of the property for sale at retail.

(b)The legislature by general law may provide additional eligibility requirements for the exemption authorized by this section.[4]

Full text

The full text is available here.

Support

Ballotpedia has not located a campaign in support of the ballot measure. You can share campaign information or arguments, along with source links for this information, with us at editor@ballotpedia.org.

Supporters

Officials

Corporations

  • Colony Ranch Supply, Inc.

Organizations

  • Texas Farm Bureau (AGFUND)
  • Texas Policy Research


Arguments

  • State Rep. Cody Harris (R-8): "Under current law, animal feed is typically exempt from taxation at each location or transaction during its life cycle, from the field where it's harvested to the purchase of the feed by a farmer or rancher, except for when the feed is sitting in a store as inventory. H.J.R. 99 seeks to address this inconsistency by authorizing the legislature to exempt tangible personal property consisting of animal feed from property taxation if the property is held by the owner for sale at retail."
  • Texas Policy Research: "By reducing a targeted tax burden on agricultural retailers, this measure promotes free enterprise and strengthens private property rights. Though exemptions should be used cautiously, this permissive amendment gives the Legislature flexibility to deliver fairer tax treatment without mandating new spending."


Opposition

Ballotpedia has not located a campaign in opposition to the ballot measure. You can share campaign information or arguments, along with source links for this information, with us at editor@ballotpedia.org.

Arguments

You can share campaign information or arguments, along with source links for this information, at editor@ballotpedia.org.


Campaign finance

See also: Campaign finance requirements for Texas ballot measures

Ballotpedia has not identified any committees registered to support or oppose Proposition 5. If you are aware of a committee registered to support or oppose this amendment, please email editor@ballotpedia.org.

Cash Contributions In-Kind Contributions Total Contributions Cash Expenditures Total Expenditures
Support $0.00 $0.00 $0.00 $0.00 $0.00
Oppose $0.00 $0.00 $0.00 $0.00 $0.00
Total $0.00 $0.00 $0.00 $0.00 $0.00

Background

House Bill 1399 (2025)

House Bill 1399 (HB 1399) is the implementing legislation for the amendment, which means it would take effect if the amendment passes. HB 1399 was passed in the House by a vote of 125-17, with 11 not voting or absent. It passed in the Senate by a vote of 30-1.[5]

HB 1399 would amend the state tax code to create a property tax exemption for animal feed based on the appraised value of the property if the property is held for retail sale. It would include animal feed for farm and ranch animals and animal feed held for sale. The bill would take effect on January 1, 2026, if the amendment is approved.[6]

Texas ad valorem property tax system

In 1968, Texas voters adopted Proposition 7, which provided for a gradual reduction in the state property tax and eventual abolishment after 1978, with exceptions for certain institutions of higher learning. In 1982, this exception for certain higher education institutions to levy state ad valorem property taxes was repealed with the passage of Proposition 1. As of 2025, only local taxing units, cities, counties, school districts, junior colleges, and special districts levy ad valorem taxes.

Path to the ballot

Amending the Texas Constitution

See also: Amending the Texas Constitution

A two-thirds (66.67%) vote is required during one legislative session for the Texas State Legislature to place a constitutional amendment on the ballot. That amounts to a minimum of 100 votes in the Texas House of Representatives and 21 votes in the Texas State Senate, assuming no vacancies. Amendments do not require the governor's signature to be referred to the ballot.

House Joint Resolution 99 (2025)

The following is the timeline of the constitutional amendment in the state legislature:[1]

  • March 10, 2025: Home Joint Resolution 99 (HJR 99) was introduced.
  • April 28, 2025: The House passed HJR 99 by a 102-5 with 43 not voting or absent.
  • May 9, 2025: The Senate passed HJR 99 by a vote of 30-1.


Partisan Direction Index = +14.7% (Bipartisan)
Democratic Support
84.4%
Republican Support
99.1%
How does this vote compare to other legislative ballot measures in 2025?
Learn more about the ballot measures PDI →
 Texas House of Representatives
Voted on April 28, 2025
Votes Required to Pass: 100
YesNoNV
Total102543
Total %68.0%3.3%28.7%
Democratic (D)17441
Republican (R)8512
Texas State Senate
Voted on May 9, 2025
Votes Required to Pass: 21
YesNoNV
Total3010
Total %96.8%3.2%0.0%
Democratic (D)1010
Republican (R)2000

How to cast a vote

See also: Voting in Texas

See below to learn more about current voter registration rules, identification requirements, and poll times in Texas.

How to vote in Texas


See also

2025 ballot measures

View other measures certified for the 2025 ballot across the U.S. and in Texas.

Texas ballot measures
Legislative process

Understand how measures are placed on the ballot and the rules that apply.

External links

Footnotes

  1. 1.0 1.1 Texas State Legislature, "HJR 99," April 28, 2025
  2. 2.0 2.1 2.2 2.3 Texas State Legislature, "HJR 99 text," accessed April 28, 2025
  3. Texas State Legislature, "House Joint Resolution 99 analysis," accessed July 9, 2025
  4. 4.0 4.1 4.2 Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source. Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content
  5. Texas State Legislature, "House Bill 1399 history," accessed May 21, 2025
  6. Texas State Legislature, "House Bill 1399 text," accessed May 21, 2025
  7. VoteTexas.gov, "Who, What, Where, When, How," accessed February 27, 2023
  8. Texas Secretary of State, “Request for Voter Registration Applications,” accessed February 27, 2023
  9. Texas Secretary of State, “Voter Registration,” accessed February 27, 2023
  10. 10.0 10.1 10.2 NCSL, "State Profiles: Elections," accessed July 28, 2024
  11. Texas Secretary of State, "Request for Voter Registration Applications," accessed July 28, 2024
  12. Texas Constitution and Statutes, “Election Code,” accessed February 23, 2023
  13. The Texas Tribune, “Texas officials flag tens of thousands of voters for citizenship checks,” January 25, 2019
  14. The New York Times, “Federal Judge Halts ‘Ham-Handed’ Texas Voter Purge,” February 28, 2019
  15. The New York Times, “Texas Ends Review That Questioned Citizenship of Almost 100,000 Voters,” April 26, 2019
  16. Texas Secretary of State, “Secretary Whitley Announces Settlement In Litigation On Voter Registration List Maintenance Activity,” April 26, 2019
  17. Under federal law, the national mail voter registration application (a version of which is in use in all states with voter registration systems) requires applicants to indicate that they are U.S. citizens in order to complete an application to vote in state or federal elections, but does not require voters to provide documentary proof of citizenship. According to the U.S. Department of Justice, the application "may require only the minimum amount of information necessary to prevent duplicate voter registrations and permit State officials both to determine the eligibility of the applicant to vote and to administer the voting process."
  18. 18.0 18.1 18.2 18.3 18.4 Texas Secretary of State, "Required Identification for Voting in Person," accessed February 27, 2023 Cite error: Invalid <ref> tag; name "tvid" defined multiple times with different content