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Bill > HJR193
TX HJR193
TX HJR193Proposing 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.
summary
Introduced
03/13/2025
03/13/2025
In Committee
04/03/2025
04/03/2025
Crossed Over
Passed
Dead
06/02/2025
06/02/2025
Introduced Session
89th Legislature Regular Session
Bill Summary
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.
AI Summary
This joint resolution proposes a constitutional amendment to repeal certain provisions related to agricultural land taxation in Texas. Specifically, the amendment would eliminate rules that currently require land to be used for agricultural purposes for a specified period in order to qualify for ad valorem tax assessment based on its productive value. Under the current system, such land is subject to additional taxes if it is sold or converted to non-agricultural use. The proposed amendment would remove these requirements, with the repeal taking effect on January 1, 2026, and applying to tax years beginning on or after that date. The temporary provision added to the Texas Constitution includes a sunset clause that will expire on January 1, 2027. The proposed amendment will be submitted to voters at an election on November 4, 2025, with the ballot language clearly explaining the proposed changes to agricultural land tax assessment. Ad valorem tax refers to property taxes calculated based on the assessed value of the property.
Committee Categories
Budget and Finance
Sponsors (13)
Pat Curry (R)*,
Ryan Guillen (R)*,
Andy Hopper (R)*,
Mary González (D),
Richard Hayes (R),
Hillary Hickland (R),
Carrie Isaac (R),
Helen Kerwin (R),
Mitch Little (R),
David Lowe (R),
Katrina Pierson (R),
Nate Schatzline (R),
Joanne Shofner (R),
Last Action
Referred to s/c on Property Tax Appraisals by Speaker (on 04/03/2025)
bill text
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HJR193 |
| BillText | https://capitol.texas.gov/tlodocs/89R/billtext/html/HJ00193I.htm |
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