Tex. Const. art. VIII, § 29 · Article 8. TAXATION AND REVENUE
TRANSFER TAX ON TRANSACTION CONVEYING FEE SIMPLE TITLE TO REAL PROPERTY PROHIBITED.
Verbatim from the official edition
Text — Current through the amendments approved by voters in November 2025
(a) After January 1, 2016, no law may be enacted that imposes a transfer tax on a transaction that conveys fee simple title to real property.
(b) This section does not prohibit:
(1) the imposition of a general business tax measured by business activity;
(2) the imposition of a tax on the production of minerals;
(3) the imposition of a tax on the issuance of title insurance; or
(4) the change of a rate of a tax in existence on January 1, 2016.
Notes and commentary — not constitutional text
History
(Added Nov. 3, 2015.)
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 3a79fa0c077055d1f99c7af28f05adb7e23b0c487bd280cdf583f5acbca092ef
- 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
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.