Texas House Bill HJR37

Texas 2025 - 89th 2nd C.S.

• Filed: 8/22/25

Caption

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.

Impact

The proposed amendment is set to take effect on January 1, 2027, and will apply only to tax years beginning on or after that date. It represents a significant shift in how land is assessed for tax purposes, potentially encouraging landowners to diversify the use of their properties. By removing the lengthy commitment to agricultural use, it may also facilitate faster development and change of land use, which could have wide-ranging implications for land management and local economies.

Summary

HJR37 proposes a constitutional amendment to repeal the provisions mandating that land must be devoted to agricultural use for a specified period in order to be eligible for appraisal based on productivity value for ad valorem tax purposes. This change seeks to eliminate the additional tax applied when such land is diverted to purposes other than agriculture or sold. If passed, the amendment aims to provide more flexibility in land use without the burden of these specific tax conditions.

Contention

Debate surrounding HJR37 may stem from differing opinions on land use and agricultural policies. Supporters might argue that this bill fosters modernization and flexibility in land management, promoting economic growth. Conversely, critics may express concern that repealing these provisions could lead to the overdevelopment of agricultural land, threatening local food sources and altering community landscapes. Additionally, the impact on tax revenue and agricultural economics could also be significant points of contention during legislative discussions.