89R17974 RDS-D
By: Parker S.J.R. No. 72
A JOINT RESOLUTION
proposing a constitutional amendment to authorize the legislature
to exempt from ad valorem taxation the total appraised value of real
property used as a data center and the tangible personal property
used by the data center to meet the data center's demand for energy.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Article VIII, Texas Constitution, is amended by
adding Section 1-z to read as follows:
Sec. 1-z. (a) The legislature by general law may exempt from
ad valorem taxation the total appraised value of:
(1) real property used as a data center; and
(2) tangible personal property located at the data
center that is used to meet the data center's demand for energy.
(b) The legislature by general law may prescribe additional
eligibility requirements for the exemption authorized by this
section.
SECTION 2. 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 to authorize the
legislature to exempt from ad valorem taxation the total appraised
value of real property used as a data center and the tangible
personal property used by the data center to meet the data center's
demand for energy."