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HJR 21

Proposing a constitutional amendment authorizing the legislature to define certain terms for purposes of the exemption from ad valorem taxation of farm products in the hands of the producer.

89th Legislature, 2nd Called Session (2025) Introduced by Trent Ashby and 4 co-sponsors

Constitutional amendment grants Texas legislature power to define agricultural tax exemption terms, potentially clarifying or restricting current farm product tax breaks.

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#agriculture(i0020) #resolutions--constitutionalamendments(i0661) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)
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Bill Summary · HJR 21

Legislative bill overview

HJR 21 proposes a constitutional amendment that would grant the Texas legislature authority to define specific terms related to agricultural tax exemptions. Currently, the Texas Constitution provides tax exemptions for farm products held by producers, but the legislature lacks clear power to define what qualifies under this exemption. This amendment would expand legislative discretion in interpreting and applying these exemptions.

Why is this important

Agricultural tax exemptions represent significant foregone state revenue and affect property valuations across rural Texas. Clarifying legislative authority to define qualifying terms could standardize inconsistent interpretations across counties, but could also enable the legislature to narrow exemptions that farmers currently rely on. This has direct financial implications for agricultural producers and local tax bases.

Potential points of contention

  • Narrowing vs. expanding exemptions: Ambiguity exists over whether "defining terms" enables the legislature to restrict currently claimed exemptions or merely clarify existing ones
  • Local control concerns: County assessors and local entities may resist reduced autonomy in determining tax-exempt status for agricultural operations
  • Definition scope: What constitutes a "farm product" and what qualifies as "in the hands of the producer" could be narrowed in ways that disadvantage certain agricultural operations or value-added farming enterprises

Compiled from official sources — confirm details with the bill’s official record.

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