Proposing a constitutional amendment to authorize the legislature to exempt from ad valorem taxation the total appraised value of real property used as a data center and the tangible personal property used by the data center to meet the data center's demand for energy.

SJR 72 proposes a constitutional amendment to allow Texas lawmakers to create a property tax exemption for data centers. If approved by voters, it would let the legislature exempt the full appraised value of both the land/building used as a data center and the equipment at the site that powers its energy needs from local property taxes. The exemption would require a future law passed by the legislature to implement specific eligibility rules. This bill must be voted on by Texas voters in the November 2025 election.