Texas HB240: 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.

What the bill says

An act 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.

From the introduced text, August 19, 2025:

A BILL TO BE ENTITLED AN ACT 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. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 11.16(c), Tax Code, is amended to read as follows: (c) For purposes of this exemption, the following definitions apply: (1) "Farm products"[ADDED: has the meaning assigned by ] [ADDED: Section 9.102, Business & Commerce Code, except that the term ] [ADDED: includes][[DELETED: include livestock,]] poultry,[ADDED: eggs,]and timber[ADDED: , including ] [ADDED: standing timber]. (2) "In the hands of the producer [[DELETED: ,]]"[ADDED: means:] [ADDED: (A)]for[ADDED: farm products other than timber,] [[DELETED: livestock, poultry, and eggs, means]] under the ownership of the person who is[ADDED: using or]financially providing for the physical requirements of such[ADDED: farm products][[DELETED: livestock, poultry, and eggs]] on January 1 of the tax year[]and [ADDED: (B)][[DELETED: ,]] for timber, [[DELETED: means]] standing timber or timber that has been harvested and, on January 1 of the tax year, is located on the real property on which it was produced and is under the ownership of the person who owned the timber when it was standing. SECTION 2. This Act applies only to a tax year beginning on or after January 1, 2027. SECTION …

Sponsors

• Ryan Guillen (R, HD-031) · primary sponsor
• Janie Lopez (R, HD-037)
• Trent Ashby (R, HD-057)
• Stan Kitzman (R, HD-085)
• Mark Dorazio (R, HD-122)

Latest actions

1. August 20, 2025: Referred to Ways & Means
2. August 20, 2025: Read first time
3. August 18, 2025: Filed

Common questions

What is HB240?

HB240 is a bill in the Texas Legislature (89th Legislature 2nd Special Session): 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.

What does HB240 do?

In its own words: An act 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.

What is the status of HB240?

In committee as of August 20, 2025. Latest action: Referred to Ways & Means (August 20, 2025).

Who sponsored HB240?

Ryan Guillen (R, HD-031), with 4 co-sponsors.

Where is the official record for HB240?

On the Texas Legislature website: https://capitol.texas.gov/BillLookup/History.aspx?LegSess=892&Bill=HB00240