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HJR 193

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.

89th Legislature (2025) Introduced by Pat Curry and 12 co-sponsors

Texas constitutional amendment eliminating agricultural land tax breaks and rollback taxes, potentially raising property taxes on farms and ranches statewide.

Referred to s/c on Property Tax Appraisals by Speaker
#agriculture(i0020) #resolutions--constitutionalamendments(i0661) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-assessment&collection(i0798) #taxation--property-exemptions(i0793)
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Bill Summary · HJR 193

Legislative bill overview

HJR 193 proposes a constitutional amendment to eliminate Texas's agricultural use appraisal system, which allows farmland and ranchland to be taxed based on productivity value rather than market value. The amendment would also remove the "rollback tax"—a penalty tax applied when such land is converted to non-agricultural use or sold. This is a constitutional proposal requiring voter approval, not immediate law.

Why is this important

Agricultural land appraisal systems significantly reduce property tax burdens for farmers and ranchers, helping preserve rural land use and preventing forced sales due to rising property values. Eliminating this benefit would substantially increase property taxes for agricultural landowners, potentially making it economically difficult to maintain farming and ranching operations, particularly in areas experiencing development pressure or rapid property value appreciation.

Potential points of contention

  • Rural vs. urban interests: Rural landowners and agricultural organizations likely oppose this as a tax increase, while urban/suburban advocates may support it as reducing preferential tax treatment or increasing tax base revenue
  • Land use preservation: Agricultural interests argue the current system protects farming culture and prevents sprawl; opponents may counter that market-rate taxation ensures better land use efficiency
  • Revenue implications: Local governments may gain tax revenue, but the bill's fiscal impact on county budgets and school funding varies by region and requires detailed analysis

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

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