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A JOINT RESOLUTION
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proposing a constitutional amendment repealing the provisions that |
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require that land be devoted to agricultural use for a specified |
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period to be eligible for appraisal for ad valorem tax purposes on |
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the basis of its productivity value and that subject land appraised |
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on that basis to an additional tax when the land is diverted to a |
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purpose other than agricultural use or sold. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 1-d(e) and (f), Article VIII, Texas |
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Constitution, are repealed. |
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SECTION 2. The following temporary provision is added to |
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the Texas Constitution: |
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TEMPORARY PROVISION. (a) This temporary provision applies |
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to the constitutional amendment proposed by the 89th Legislature, |
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2nd Called Session, 2025, repealing the provisions that require |
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that land be devoted to agricultural use for a specified period to |
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be eligible for appraisal for ad valorem tax purposes on the basis |
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of its productivity value and that subject land appraised on that |
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basis to an additional tax when the land is diverted to a purpose |
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other than agricultural use or sold. |
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(b) The repeal of Sections 1-d(e) and (f), Article VIII, of |
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this constitution takes effect January 1, 2027, and applies only to |
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a tax year beginning on or after that date. |
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(c) This temporary provision expires January 1, 2028. |
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SECTION 3. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held May 2, 2026. The |
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ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment repealing the |
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provisions that require that land be devoted to agricultural use |
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for a specified period to be eligible for appraisal for ad valorem |
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tax purposes on the basis of its productivity value and that subject |
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land appraised on that basis to an additional tax when the land is |
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diverted to a purpose other than agricultural use or sold." |