| 1 | 1 | | 89R18102 DRS-D |
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| 2 | 2 | | By: Hopper H.J.R. No. 193 |
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| 4 | 4 | | |
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| 7 | 7 | | A JOINT RESOLUTION |
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| 8 | 8 | | proposing a constitutional amendment repealing the provisions that |
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| 9 | 9 | | require that land be devoted to agricultural use for a specified |
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| 10 | 10 | | period to be eligible for appraisal for ad valorem tax purposes on |
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| 11 | 11 | | the basis of its productivity value and that subject land appraised |
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| 12 | 12 | | on that basis to an additional tax when the land is diverted to a |
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| 13 | 13 | | purpose other than agricultural use or sold. |
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| 14 | 14 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 15 | 15 | | SECTION 1. Sections 1-d(e) and (f), Article VIII, Texas |
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| 16 | 16 | | Constitution, are repealed. |
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| 17 | 17 | | SECTION 2. The following temporary provision is added to |
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| 18 | 18 | | the Texas Constitution: |
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| 19 | 19 | | TEMPORARY PROVISION. (a) This temporary provision applies to |
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| 20 | 20 | | the constitutional amendment proposed by the 89th Legislature, |
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| 21 | 21 | | Regular Session, 2025, repealing the provisions that require that |
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| 22 | 22 | | land be devoted to agricultural use for a specified period to be |
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| 23 | 23 | | eligible for appraisal for ad valorem tax purposes on the basis of |
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| 24 | 24 | | its productivity value and that subject land appraised on that |
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| 25 | 25 | | basis to an additional tax when the land is diverted to a purpose |
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| 26 | 26 | | other than agricultural use or sold. |
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| 27 | 27 | | (b) The repeal of Sections 1-d(e) and (f), Article VIII, of |
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| 28 | 28 | | this constitution takes effect January 1, 2026, and applies only to |
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| 29 | 29 | | a tax year beginning on or after that date. |
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| 30 | 30 | | (c) This temporary provision expires January 1, 2027. |
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| 31 | 31 | | SECTION 3. This proposed constitutional amendment shall be |
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| 32 | 32 | | submitted to the voters at an election to be held November 4, 2025. |
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| 33 | 33 | | The ballot shall be printed to permit voting for or against the |
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| 34 | 34 | | proposition: "The constitutional amendment repealing the |
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| 35 | 35 | | provisions that require that land be devoted to agricultural use |
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| 36 | 36 | | for a specified period to be eligible for appraisal for ad valorem |
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| 37 | 37 | | tax purposes on the basis of its productivity value and that subject |
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| 38 | 38 | | land appraised on that basis to an additional tax when the land is |
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| 39 | 39 | | diverted to a purpose other than agricultural use or sold." |
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