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Article 8

Taxation and Revenue

§ 1 Equality 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 Purposes § 1-a County Tax Levy for Roads and Flood Control § 1-b Residence Homestead Tax Exemptions and Limitations § 1-b-1 (repealed Nov. 2, 1999.) § 1-c (repealed Nov. 2, 1999.) § 1-d Assessment for Tax Purposes of Lands Designated for Agricultural Use § 1-d-1 Taxation of Certain Open-Space Land § 1-e State Ad Valorem Taxes Prohibited § 1-f Ad Valorem Tax Relief § 1-g Development or Redevelopment of Property; Ad Valorem Tax Relief and Issuance of Bonds and Notes § 1-h Validation of Assessment Ratio § 1-i Mobile Marine Drilling Equipment; Ad Valorem Tax Relief § 1-j Exemption from Ad Valorem Taxation of Certain Tangible Personal Property Temporarily Located in This State § 1-k Exemption from Ad Valorem Taxation of Property Owned by Nonprofit Corporations Supplying Water or Providing Wastewater Services § 1-l Exemption from Ad Valorem Taxation of Property Used for Control of Air, Water, or Land Pollution § 1-m Property on Which Water Conservation Initiative Has Been Implemented; Ad Valorem Tax Relief § 1-n Exemption from Ad Valorem Taxation of Raw Cocoa and Green Coffee § 1-n Exemption from Ad Valorem Taxation of Tangible Personal Property Held Temporarily for Certain Commercial Purposes § 1-o Rural Economic Development; Limitation on Ad Valorem Tax Increase § 1-p Exemption from Ad Valorem Taxation of Precious Metal Held in Depository § 1-r Exemption from Ad Valorem Taxation by County or Municipality of Real Property Used for Child-Care Facility § 1-s Exemption from Ad Valorem Taxation of Animal Feed Held by Owner for Sale at Retail § 1-x Exemption from Ad Valorem Taxation of Certain Property of Medical or Biomedical Products Manufacturer § 1-y Exemption from Ad Valorem Taxation of Value Arising from Border Security Infrastructure and Related Improvements § 2 Equality and Uniformity of Occupation Taxes; Additional Exemptions from Ad Valorem Taxation § 3 Taxation by General Law for Public Purposes § 4 Surrender or Suspension of Taxing Power Prohibited § 5 (repealed Nov. 2, 1999.) § 6 Withdrawal of Money from Treasury; Duration of Appropriation § 7 Borrowing, Withholding, or Diverting Special Funds Prohibited § 7-a Use of Revenues from Motor Vehicle Registration Fees and Taxes on Motor Fuels and Lubricants § 7-b Use of Revenues from Federal Reimbursement § 7-c Dedication of Revenue from State Sales and Use Tax and Taxes Imposed on Sale, Use, or Rental of Motor Vehicle to State Highway Fund § 7-d Appropriation and Allocation of Revenue from State Sales and Use Taxes on Sporting Goods § 7-e Dedication of Revenue from State Sales and Use Tax to Texas Water Fund § 8 Assessment and Collection of Taxes on Property of Railroad Companies § 9 Maximum County, City, and Town Tax Rates; County Funds; Local Road Laws § 10 Release from Payment of Taxes Restricted § 11 Place of Assessment of Property for Taxation; Value of Property Not Rendered by Owner for Taxation § 12 (repealed Aug. 5, 1969.) § 13 Sales of Lands and Other Property for Unpaid Taxes; Redemption § 14 Assessor and Collector of Taxes § 15 Lien of Assessment; Seizure and Sale of Property of Delinquent Taxpayer § 16 (repealed Nov. 6, 2001.) § 16a (repealed Nov. 6, 2001.) § 17 Specification of Subjects Not Limitation of Legislature's Power of Taxation § 18 Equalization of Property Valuations for Taxation; Single Appraisal and Single Board of Equalization § 19 Exemption from Taxation of Farm Products, Livestock, Poultry, and Family Supplies § 19a Exemption from Ad Valorem Taxation of Implements of Husbandry § 20 Ad Valorem Taxation of Property at Value Exceeding Fair Cash Market Value Prohibited; Discounts for Advance Payment § 21 Increase in Total Amount of Property Taxes Imposed Prohibited Without Notice and Hearing; Calculation and Notice to Property Owners § 22 Restriction on Rate of Growth of Appropriations § 23 Statewide Appraisal of Real Property for Ad Valorem Tax Purposes Prohibited; Enforcement of Appraisal Standards and Procedures § 24 (repealed Nov. 5, 2019.) § 24-a Individual Income Tax Prohibited § 24-b Capital Gains Tax Prohibited § 25 Wealth Tax Prohibited § 26 Death Tax and Tax on Transfer of Estate, Inheritance, Legacy, Succession, or Gift Prohibited § 29 Transfer Tax on Transaction Conveying Fee Simple Title to Real Property Prohibited § 30 Certain Taxes on Securities Market Operators and Securities Transactions Prohibited