Taxation and Revenue
State of Texas
1Equality and Uniformity of Taxation; Taxation of Property in Proportion to Value; Occupation and Income Taxes; Exemption of Certain Tangible Personal Property and Small Mineral Interests from Ad Valorem Taxation; Valuation of Certain Real Property for Tax Purposes1-aCounty Tax Levy for Roads and Flood Control1-bResidence Homestead Tax Exemptions and Limitations1-b-1(Repealed Nov. 2, 1999.)Repealed1-c(Repealed Nov. 2, 1999.)Repealed1-dAssessment for Tax Purposes of Lands Designated for Agricultural Use1-d-1Taxation of Certain Open-space Land1-eState Ad Valorem Taxes Prohibited1-fAd Valorem Tax Relief1-gDevelopment or Redevelopment of Property; Ad Valorem Tax Relief and Issuance of Bonds and Notes1-hValidation of Assessment Ratio1-iMobile Marine Drilling Equipment; Ad Valorem Tax Relief1-jExemption from Ad Valorem Taxation of Certain Tangible Personal Property Temporarily Located in This State1-kExemption from Ad Valorem Taxation of Property Owned by Nonprofit Corporations Supplying Water or Providing Wastewater Services1-lExemption from Ad Valorem Taxation of Property Used for Control of Air, Water, or Land Pollution1-mProperty on Which Water Conservation Initiative Has Been Implemented; Ad Valorem Tax Relief1-nExemption from Ad Valorem Taxation of Raw Cocoa and Green Coffee1-nExemption from Ad Valorem Taxation of Tangible Personal Property Held Temporarily for Certain Commercial Purposes1-oRural Economic Development; Limitation on Ad Valorem Tax Increase1-pExemption from Ad Valorem Taxation of Precious Metal Held in Depository1-rExemption from Ad Valorem Taxation by County or Municipality of Real Property Used for Child-care Facility1-sExemption from Ad Valorem Taxation of Animal Feed Held by Owner for Sale at Retail1-xExemption from Ad Valorem Taxation of Certain Property of Medical or Biomedical Products Manufacturer1-yExemption from Ad Valorem Taxation of Value Arising from Border Security Infrastructure and Related Improvements2Equality and Uniformity of Occupation Taxes; Additional Exemptions from Ad Valorem Taxation3Taxation by General Law for Public Purposes4Surrender or Suspension of Taxing Power Prohibited5(Repealed Nov. 2, 1999.)Repealed6Withdrawal of Money from Treasury; Duration of Appropriation7Borrowing, Withholding, or Diverting Special Funds Prohibited7-aUse of Revenues from Motor Vehicle Registration Fees and Taxes on Motor Fuels and Lubricants7-bUse of Revenues from Federal Reimbursement7-cDedication of Revenue from State Sales and Use Tax and Taxes Imposed on Sale, Use, or Rental of Motor Vehicle to State Highway Fund7-dAppropriation and Allocation of Revenue from State Sales and Use Taxes on Sporting Goods7-eDedication of Revenue from State Sales and Use Tax to Texas Water Fund8Assessment and Collection of Taxes on Property of Railroad Companies9Maximum County, City, and Town Tax Rates; County Funds; Local Road Laws10Release from Payment of Taxes Restricted11Place of Assessment of Property for Taxation; Value of Property Not Rendered by Owner for Taxation12(Repealed Aug. 5, 1969.)Repealed13Sales of Lands and Other Property for Unpaid Taxes; Redemption14Assessor and Collector of Taxes15Lien of Assessment; Seizure and Sale of Property of Delinquent Taxpayer16(Repealed Nov. 6, 2001.)Repealed16a(Repealed Nov. 6, 2001.)Repealed17SPECIFICATION OF SUBJECTS NOT LIMITATION OF LEGISLATURE'S POWER OF TAXATION18Equalization of Property Valuations for Taxation; Single Appraisal and Single Board of Equalization19Exemption from Taxation of Farm Products, Livestock, Poultry, and Family Supplies19aExemption from Ad Valorem Taxation of Implements of Husbandry20Ad Valorem Taxation of Property at Value Exceeding Fair Cash Market Value Prohibited; Discounts for Advance Payment21Increase in Total Amount of Property Taxes Imposed Prohibited Without Notice and Hearing; Calculation and Notice to Property Owners22Restriction on Rate of Growth of Appropriations23Statewide Appraisal of Real Property for Ad Valorem Tax Purposes Prohibited; Enforcement of Appraisal Standards and Procedures24(Repealed Nov. 5, 2019.)Repealed24-aIndividual Income Tax Prohibited24-bCapital Gains Tax Prohibited25Wealth Tax Prohibited26Death Tax and Tax on Transfer of Estate, Inheritance, Legacy, Succession, or Gift Prohibited29Transfer Tax on Transaction Conveying Fee Simple Title to Real Property Prohibited30Certain Taxes on Securities Market Operators and Securities Transactions Prohibited