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HJR 14

Proposing a constitutional amendment to abolish ad valorem taxes.

89th Legislature, 2nd Called Session (2025) Introduced by Brian Harrison

Texas constitutional amendment to eliminate ad valorem property taxes, affecting $70B in annual revenue for schools and local governments without identified replacement funding source.

Filed
#bonds(s6060) #politicalsubdivisions(i0588) #propertyinterests--personalproperty(i0600) #propertyinterests--realproperty(i0595) #resolutions--constitutionalamendments(i0661) #taxation--general(i0815) #taxation--property-miscellaneous(i0797) #taxation--schooldistrict(i0785)
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Bill Summary · HJR 14

Legislative bill overview

HJR 14 proposes a constitutional amendment to abolish ad valorem taxes in Texas—the property taxes levied on real estate and personal property based on assessed value. If passed by the legislature and approved by Texas voters, this amendment would eliminate a major revenue source that currently funds schools, county governments, cities, and special districts across the state.

Why is this important

Ad valorem taxes generated approximately $70 billion in revenue for Texas in recent years, with roughly half funding public education. Eliminating this tax would create a significant fiscal gap that would require alternative revenue sources, spending reductions, or both. This amendment directly affects every property owner and every community's ability to fund essential services like schools, emergency services, and infrastructure.

Potential points of contention

  • Fiscal impact: No identified replacement revenue mechanism in the bill; would require identifying $70+ billion in alternative funding or substantial service cuts
  • Education funding: Schools rely heavily on property taxes; elimination could severely impact per-pupil spending unless state funding increases dramatically
  • Local control: Removes a primary revenue tool for local governments to fund community priorities independently
  • Implementation timeline: Transition period and operational challenges for governments accustomed to property tax revenue streams
  • Equity concerns: Burden of replacing revenue may shift to income taxes or sales taxes, which have different distributional effects across income levels

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

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