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.

HJR 193 proposes a constitutional amendment to remove Texas land tax rules requiring agricultural land to stay in farming for a set period to qualify for lower property tax rates based on farm productivity. Currently, landowners using this tax appraisal method face an extra tax if they switch to non-farming uses or sell the land. The bill would eliminate both the requirement for continuous agricultural use and the penalty tax for changing land use. This change would directly affect Texas landowners who currently use the agricultural appraisal method for property tax purposes. The amendment must be approved by voters in November 2025 to take effect for tax years beginning January 1, 2026.