Tex. Const. art. VIII, § 1-d-1 · Article 8. TAXATION AND REVENUE
TAXATION OF CERTAIN OPEN-SPACE LAND.
Text — Current through the amendments approved by voters in November 2025
(a) To promote the preservation of open-space land, the legislature shall provide by general law for taxation of open-space land devoted to farm, ranch, or wildlife management purposes on the basis of its productive capacity and may provide by general law for taxation of open-space land devoted to timber production on the basis of its productive capacity. The legislature by general law may provide eligibility limitations under this section and may impose sanctions in furtherance of the taxation policy of this section.
(b) If a property owner qualifies his land for designation for agricultural use under Section 1-d of this article, the land is subject to the provisions of Section 1-d for the year in which the designation is effective and is not subject to a law enacted under this Section 1-d-1 in that year.
Notes and commentary — not constitutional text
History
(Added Nov. 7, 1978; Subsec. (a) amended Nov. 7, 1995.)
Source of truth
- Edition
- Current through the amendments approved by voters in November 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/CN/htm/CN.8.htm
- Text hash
- sha256 01dc0378543c9c7b5ec108101022f899adbe91cbe8b36676e99bdddad7c048d1
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
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