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TX HJR193
Joint Resolution
Status
3/13/2025
Primary Sponsor
Andy Hopper
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AI Summary
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Repeals Sections 1-d(e) and (f) of Article VIII of the Texas Constitution, which currently require land to be devoted to agricultural use for a specified period before qualifying for productivity-value appraisal for property tax purposes
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Eliminates the "rollback tax" provision that imposes additional taxes when agricultural land is converted to non-agricultural use or sold
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Constitutional changes would take effect January 1, 2026, and apply only to tax years beginning on or after that date
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Requires voter approval through a statewide election to be held November 4, 2025
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Includes a temporary implementation provision that expires January 1, 2027
Legislative Description
Proposing a constitutional amendment repealing the provisions that require that land be devoted to agricultural use for a specified period to be eligible for appraisal for ad valorem tax purposes on the basis of its productivity value and that subject land appraised on that basis to an additional tax when the land is diverted to a purpose other than agricultural use or sold.
Taxation
Last Action
Referred to s/c on Property Tax Appraisals by Speaker
4/3/2025