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HJR 31

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 (2025) Introduced by Ryan Guillen

Constitutional amendment would let Texas legislature define terms for farm product tax exemptions, requiring voter approval and potentially altering agricultural property tax obligations.

Referred to Local Government
#agriculture(i0020) #resolutions--constitutionalamendments(i0661) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)
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Bill Summary · HJR 31

Legislative bill overview

HJR 31 proposes a constitutional amendment that would grant the Texas legislature authority to define specific terms related to the ad valorem tax exemption for farm products held by producers. Currently, the Texas Constitution provides this exemption, but the amendment would allow lawmakers to clarify and establish the parameters of what qualifies. This is a constitutional proposal requiring voter approval, not a direct policy change.

Why is this important

Ad valorem tax exemptions for agricultural products affect property tax obligations for farmers and ranchers, influencing their operational costs and profitability. By allowing legislative definition of exemption terms, the amendment could expand or narrow who qualifies for tax relief, potentially shifting tax burdens between agricultural and non-agricultural property owners. The practical impact depends entirely on how future legislatures choose to define the exemption's scope.

Potential points of contention

  • Definitional flexibility vs. stability: Giving the legislature ongoing definitional authority could create uncertainty for farmers who may face changing tax treatment, or conversely, could allow protections to adapt to modern agricultural practices
  • Scope of exemptions: Disagreement over whether definitions should broaden exemptions (benefiting more producers/products) or narrow them (potentially increasing tax revenue or closing perceived loopholes)
  • Producer definition: Disputes about what constitutes a "producer" versus middlemen, processors, or large agricultural corporations—affecting who truly benefits from the exemption

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

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