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.

HB 110 clarifies definitions for Texas farm product tax exemptions, directly affecting farmers who sell livestock, poultry, eggs, or timber. It adds these specific products to the definition of "farm products" under tax law and defines when such items count as "in the hands of the producer" (e.g., owned by the farmer on January 1 of the tax year). The bill takes effect only for tax years beginning on or after January 1, 2027, but only if voters approve a related constitutional amendment in 2025. This change ensures consistent tax treatment for certain agricultural products without altering current exemption rules.