Proposing a constitutional amendment authorizing the legislature to define certain terms for purposes of the exemption from ad valorem taxation of farm products in the hands of the producer.
Impact
If passed, this amendment would alter Section 19, Article VIII of the Texas Constitution, allowing the Texas Legislature greater authority to define exemptions related to farm products. The intention behind this change is to provide clarity and uniformity regarding which items qualify for tax exemptions, which could alleviate some financial burdens on farmers and support the agricultural industry. The proposed amendment is set to be submitted to voters in a May 2026 election, further reflecting the democratic process in determining such significant financial policies.
Summary
HJR21 proposes a constitutional amendment aimed at modifying the Texas Constitution to authorize the legislature to define specific terms related to the exemption of farm products from ad valorem taxation. This amendment specifically addresses the meaning of 'farm products' and 'in the hands of the producer', indicating that these definitions may include items such as livestock, poultry, timber, and other supplies used in farming operations. The bill is designed to clarify the parameters under which these agricultural products are exempted from taxation, thereby potentially impacting the financial obligations of farmers in Texas.
Sentiment
Overall sentiment towards HJR21 appears to be supportive within the agricultural sector, considering its aim to reduce financial pressures on farmers through clearer definitions and potential tax relief. However, there may also be concerns regarding how narrowly or broadly the legislature may interpret 'farm products'. Proponents believe that a clearer definition could help promote agricultural interests and economic stability in rural areas. Opponents might worry about the implications of allowing further legislative discretion over tax definitions, fearing the potential for adverse effects on rural communities not directly involved in large-scale agriculture.
Contention
The key points of contention regarding HJR21 center around the implications of allowing the legislature to define the terms related to tax exemptions for farms. Critics may argue that this could lead to inconsistencies or favoritism in how exemptions are applied across different sectors of agriculture. Furthermore, there may be apprehensions about the broader effects on state revenue and the possibility of voter pushback against changes perceived as favoring the agricultural industry at the expense of other sectors. The upcoming vote on the amendment will be crucial in determining how these concerns play out in practice.
Enabled by
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.
Proposing a constitutional amendment authorizing the legislature to define certain terms for purposes of the exemption from ad valorem taxation of farm products in the hands of the producer.
Proposing a constitutional amendment authorizing the legislature to define certain terms for purposes of the exemption from ad valorem taxation of farm products in the hands of the producer.
Proposing a constitutional amendment to authorize the legislature to define certain terms for purposes of the exemption from ad valorem taxation of farm products in the hands of a producer and to authorize the commissioners court of a county to exempt from ad valorem taxation by each political subdivision that taxes the property the portion of the assessed value of a person's property that is attributable to the installation in or on the property of a rainwater harvesting or graywater system.
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation income-producing tangible personal property for a certain period of time.
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation income-producing tangible personal property having a value of less than a certain amount.
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation income-producing tangible personal property having a value of less than a certain amount.
Proposing a constitutional amendment authorizing the legislature to increase the amount of the exemption from ad valorem taxation of property owned by certain disabled veterans.