HB 275

84(R) - 2015
House Agriculture & Livestock
House Agriculture & Livestock
Agriculture & Livestock

Vote Recommendation

  • Positive
  • Neutral
  • Neutral
  • Neutral
  • Neutral


Trent Ashby

Bill Caption

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

Fiscal Notes

No significant fiscal implication to the State is anticipated.

Bill Analysis

HB 275, if passed, would modify the Tax Code (Section 11.16) which deals with property tax exemptions for farm products. The bills would clarify that eggs are to be considered “eggs” for the purpose of the Tax Code independent of whether or not they are packaged.

Vote Recommendation Notes

5/9/15: We supported this legislation in the original chamber and continue to support it as reported to the Senate floor. Second chamber sponsor is Senator Nichols.

Currently there is a discrepancy in the Tax Code in which packaged eggs are eligible for a tax exemption but eggs which are “In the hands of the producer” are not. HB 275 is a beneficial bill in that it treats all eggs (as defined in the code) in the same manner. We support this bill as part of our commitment to limited government that treats businesses equally.