Texas House Bill HJR106

Texas 2021 - 87th Regular

Caption

Proposing a constitutional amendment repealing the provision that subjects land designated for agricultural use to an additional tax when the land is diverted to a purpose other than agricultural use or sold.

Impact

If passed, HJR106 would significantly alter the fiscal landscape for agricultural landowners in Texas. The repeal of this provision is expected to encourage landowners to maintain their land for agricultural purposes and potentially improve agricultural practices. Additionally, this change could result in more efficient land use by incentivizing owners to sell or repurpose their land without the fear of incurring additional taxes. This could lead to an increase in land transactions and stimulate related economic activities in the agricultural sector.

Summary

HJR106 proposes a constitutional amendment aimed at repealing a provision in the Texas Constitution that imposes an additional tax on land designated for agricultural use when it is diverted for non-agricultural purposes or sold. The amendment seeks to remove this tax burden, allowing landowners greater flexibility regarding the use of their property without incurring penalties associated with changing the designation of their land. The bill emphasizes the importance of supporting agricultural landowners by reducing financial impediments tied to property management decisions.

Contention

While supporters argue that this amendment will alleviate unnecessary tax burdens and promote the effective use of agricultural land, there may be contention surrounding its long-term implications. Critics might raise concerns about the potential loss of tax revenue that could fund local services, particularly in rural areas where agricultural land is prevalent. There may also be discussions regarding how this change could affect conservation efforts and land management practices that rely on specific designations to protect agricultural resources. Therefore, the reaction from various stakeholders, including local governments and conservation groups, may shape the debate surrounding this bill.