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HJR 211

Proposing a constitutional amendment to authorize the legislature to exempt from ad valorem taxation a portion of the market value of tangible personal property a person owns that is held or used for the production of income.

89th Legislature (2025) Introduced by Diego Bernal

Constitutional amendment would let Texas legislature selectively exempt business equipment and machinery from property taxes, reducing local revenue for schools and services.

Referred to Ways & Means
#propertyinterests--personalproperty(i0600) #resolutions--constitutionalamendments(i0661) #taxation--property-exemptions(i0793)
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Bill Summary · HJR 211

Legislative bill overview

HJR 211 proposes a constitutional amendment that would allow the Texas legislature to selectively reduce or eliminate property taxes on tangible personal property (equipment, machinery, inventory) used to generate income. Currently, the Texas Constitution requires uniform taxation of property within each class. This amendment would grant the legislature discretion to exempt portions of such property's value from ad valorem (property) taxation.

Why is this important

Property tax exemptions directly affect state and local revenue available for schools, roads, and services. Selective exemptions can shift the tax burden to other property owners or require higher tax rates elsewhere. This amendment could incentivize business investment and retention in Texas, but would reduce the tax base that funds public services, particularly schools that depend heavily on property tax revenue.

Potential points of contention

  • Revenue impact: Local governments and school districts may lose significant funding if valuable business equipment is exempted, potentially requiring tax rate increases or service reductions
  • Fairness and uniformity: Creates different tax treatment for similar property based on income-generation status, raising equity concerns between businesses and residential property owners
  • Legislature's discretion: The amendment grants broad authority to legislators to decide which property qualifies for exemption, creating potential for political favoritism or lobbying pressure from specific industries

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

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