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SJR 74

Proposing a constitutional amendment to authorize the legislature to provide for a credit against the ad valorem taxes imposed on real property used for a grocery store or healthy corner store located in a food desert.

89th Legislature (2025) Introduced by José Menéndez

Texas proposes constitutional amendment enabling property tax credits for grocery stores in food deserts to incentivize retail food access in underserved communities.

Referred to Local Government
#business&commerce--smallbusiness&minoritybusiness(i0051) #food(s0761) #propertyinterests--realproperty(i0595) #resolutions--constitutionalamendments(i0661) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-assessment&collection(i0798) #taxation--property-exemptions(i0793)
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Bill Summary · SJR 74

Legislative bill overview

SJR 74 proposes a constitutional amendment that would allow the Texas legislature to create tax credits for property owners of grocery stores or healthy corner stores operating in food deserts. The amendment would modify the state constitution to enable this tax incentive mechanism, which currently lacks explicit authorization.

Why is this important

Food deserts—areas with limited access to fresh, affordable groceries—disproportionately affect low-income and rural communities in Texas. By reducing property tax burdens on grocery retailers in these areas, the bill aims to incentivize business investment where market forces alone haven't sustained adequate food retail, potentially improving public health outcomes and community economic development.

Potential points of contention

  • Tax base erosion: Critics may argue that property tax credits reduce local government revenue needed for schools, roads, and services, shifting costs to other taxpayers
  • Defining food deserts: Disputes could arise over how to accurately identify and map food desert boundaries, and whether definitions prevent abuse or exclude deserving areas
  • Market distortion: Some argue tax incentives artificially prop up businesses that cannot compete naturally, potentially creating dependency on government support rather than sustainable models
  • Implementation costs: Uncertainty about how many businesses would qualify and the actual fiscal impact on state and local budgets

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

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