Bill > HJR2

This joint resolution proposes a constitutional amendment to prohibit the Texas Legislature from imposing certain death-related taxes, specifically preventing the state from levying taxes on a deceased individual's estate or the transfer of property through inheritance, legacy, succession, or gift. The proposed amendment would bar the legislature from creating new death taxes or increasing existing ones beyond their January 1, 2025 rates, with a few specific exceptions. These exceptions include maintaining existing taxes related to certain constitutional provisions, allowing taxes on motor vehicle gift transfers, and preserving ad valorem (property) taxes. If approved by voters in a November 4, 2025 election, this amendment would constitutionally restrict the state's ability to implement new or expanded death taxes, effectively protecting individuals and families from potential future tax burdens associated with property transfers after a person's death. The ballot language will directly ask voters whether they support prohibiting such death-related taxes, giving citizens a direct say in this tax policy limitation.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HJR2