Tex. Const. art. VIII, § 1-o · Article 8. TAXATION AND REVENUE
RURAL ECONOMIC DEVELOPMENT; LIMITATION ON AD VALOREM TAX INCREASE.
Text — Current through the amendments approved by voters in November 2025
To aid in the elimination of slum and blighted conditions in less populated communities in this state, to promote rural economic development in this state, and to improve the economy of this state, the legislature by general law may authorize the governing body of a municipality having a population of less than 10,000, in the manner required by law, to call an election to permit the voters to determine by majority vote whether to authorize the governing body of the municipality to enter into an agreement with an owner of real property that is located in or adjacent to a designated area of the municipality that has been approved for funding under the Downtown Revitalization Program or the Main Street Improvements Program administered by the Department of Agriculture, or a successor program administered by that agency, under which the parties agree that the ad valorem taxes imposed by any political subdivision on the owner's real property may not be increased for the first five tax years after the tax year in which the agreement is entered into, subject to the terms and conditions provided by the agreement. A general law enacted under this section must provide that, if authorized by the voters, an agreement to limit ad valorem tax increases authorized by this section:
(1) must be entered into by the governing body of the municipality and a property owner before December 31 of the tax year in which the election was held;
(2) takes effect as to a parcel of real property on January 1 of the tax year following the tax year in which the governing body and the property owner enter into the agreement;
(3) applies to ad valorem taxes imposed by any political subdivision on the real property covered by the agreement; and
(4) expires on the earlier of:
(A) January 1 of the sixth tax year following the tax year in which the governing body and the property owner enter into the agreement; or
(B) January 1 of the first tax year in which the owner of the property when the agreement was entered into ceases to own the property.
Notes and commentary — not constitutional text
History
(Added Nov. 6, 2007.)
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 4ad18a0f13d4285d118c7d9c0f833c945fb975767a11e257074b10bfe3c21148
- 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
Cited by 1 provision
Provisions in this library whose text cites Tex. Const. art. VIII, § 1-o. Each shows the citation as that text prints it.
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