89R18102 DRS-D
By: Hopper H.J.R. No. 193
A JOINT RESOLUTION
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.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 1-d(e) and (f), Article VIII, Texas
Constitution, are repealed.
SECTION 2. The following temporary provision is added to
the Texas Constitution:
TEMPORARY PROVISION. (a) This temporary provision applies to
the constitutional amendment proposed by the 89th Legislature,
Regular Session, 2025, 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.
(b) The repeal of Sections 1-d(e) and (f), Article VIII, of
this constitution takes effect January 1, 2026, and applies only to
a tax year beginning on or after that date.
(c) This temporary provision expires January 1, 2027.
SECTION 3. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 4, 2025.
The ballot shall be printed to permit voting for or against the
proposition: "The 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."