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.
Impact
If passed, this amendment could significantly alter how agricultural land is taxed in Texas. Currently, land must be used for agricultural purposes for a designated period to maintain a low appraisal value for tax assessments. By removing these conditions, the bill may encourage landowners to diversify the use of their properties without the fear of incurring higher taxes, potentially making land more flexible in its use and increasing its marketability.
Voting
The proposed amendment is set to be voted on by the public during an election scheduled for November 4, 2025. This direct vote will allow voters to weigh in on the consequences of repealing the existing agricultural use provisions, which have direct implications for land value assessments and local economies.
Summary
HJR193 is a joint resolution proposing a constitutional amendment that seeks to repeal certain provisions related to the appraisal of land for ad valorem tax purposes based on its productivity value. Specifically, the bill proposes to eliminate the requirement that land be devoted to agricultural use for a specified duration to qualify for such appraisal. The existing criteria also impose an additional tax when land is diverted from agricultural purposes or sold, aspects which HJR193 aims to repeal.
Contention
Notably, the removal of these provisions may raise concerns among stakeholders who believe that it could lead to the commercialization of agricultural land, which is traditionally valued for its contribution to food production and environmental sustainability. There may be contention surrounding how this change may impact local agricultural practices and whether it adequately protects farmers from the pressures of urbanization and development.
Enabled by
Relating to the eligibility of certain land for appraisal for ad valorem tax purposes on the basis of its productivity value and the consequences for those purposes of a change of use or sale of the land.
Relating to the eligibility of certain land for appraisal for ad valorem tax purposes on the basis of its productivity value and the consequences for those purposes of a change of use or sale of the land.
Relating to the appraisal for ad valorem tax purposes of certain land on the basis of the land's productivity value when a portion of the land is taken for a right-of-way through an exercise of the power of eminent domain.
Relating to the award of attorney's fees to an appraisal district, appraisal review board, or chief appraiser that prevails in an appeal on the ground that a property has been appraised for ad valorem tax purposes unequally.
Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land on the basis of its use for raising or keeping exotic animals.
Relating to the period for which land must be devoted to certain uses to qualify for appraisal for ad valorem tax purposes as qualified open-space land.
Proposing a constitutional amendment to authorize the legislature to make permanent the limit on the maximum appraised value of real property other than a residence homestead for ad valorem tax purposes.
Proposing a constitutional amendment to authorize the legislature to make permanent the limit on the maximum appraised value of real property other than a residence homestead for ad valorem tax purposes.
Proposing a constitutional amendment to authorize the legislature to make permanent the limit on the maximum appraised value of real property other than a residence homestead for ad valorem tax purposes.