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SJR81 • 2025

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.

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.

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Bettencourt
Last action
2025-04-17
Official status
04/17/2025 H Referred to Ways & Means: Apr 17 2025 2:29PM
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

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.

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.

What This Bill Does

  • 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.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2025-04-17 Texas Legislature Online

    Read first time

  2. 2025-04-17 Texas Legislature Online

    Referred to Ways & Means

  3. 2025-04-10 Texas Legislature Online

    Received from the Senate

  4. 2025-04-09 Texas Legislature Online

    Co-author authorized

  5. 2025-04-09 Texas Legislature Online

    Rules suspended-Regular order of business

  6. 2025-04-09 Texas Legislature Online

    Read 2nd time & passed to engrossment

  7. 2025-04-09 Texas Legislature Online

    Vote recorded in Journal

  8. 2025-04-09 Texas Legislature Online

    Three day rule suspended

  9. 2025-04-09 Texas Legislature Online

    Record vote

  10. 2025-04-09 Texas Legislature Online

    Read 3rd time

  11. 2025-04-09 Texas Legislature Online

    Passed

  12. 2025-04-09 Texas Legislature Online

    Record vote

  13. 2025-04-09 Texas Legislature Online

    Reported engrossed

  14. 2025-04-07 Texas Legislature Online

    Placed on intent calendar

  15. 2025-03-31 Texas Legislature Online

    Reported favorably w/o amendments

  16. 2025-03-31 Texas Legislature Online

    Committee report printed and distributed

  17. 2025-03-27 Texas Legislature Online

    Scheduled for public hearing on . . .

  18. 2025-03-27 Texas Legislature Online

    Considered in public hearing

  19. 2025-03-27 Texas Legislature Online

    Vote taken in committee

  20. 2025-03-25 Texas Legislature Online

    Read first time

  21. 2025-03-25 Texas Legislature Online

    Referred to Local Government

  22. 2025-03-14 Texas Legislature Online

    Received by the Secretary of the Senate

  23. 2025-03-14 Texas Legislature Online

    Filed

Official Summary Text

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.

Current Bill Text

Read the full stored bill text 
89(R) SJR 81 - Engrossed version - Bill Text

By: Bettencourt, Creighton

S.J.R. No. 81

SENATE JOINT RESOLUTION

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.

BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 1(g), Article VIII, Texas Constitution,

is amended to read as follows:

(g) The Legislature
by general law
may exempt from ad

valorem taxation
$25,000 of the market value of
tangible personal

property
a person owns
that is held or used for the production of

income [
and has a taxable value of less than the minimum amount

sufficient to recover the costs of the administration of the taxes

on the property, as determined by or under the general law granting

the exemption
].

SECTION 2. This proposed constitutional amendment shall be

submitted to the voters at an election to be held November 4, 2025.

The ballot shall be printed to permit voting for or against the

proposition: "The 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."