Proposing a constitutional amendment to authorize the legislature to provide for a temporary local option exemption from ad valorem taxation by a political subdivision of the total market value of surplus real property a person purchases from a school district.

HJR 199 proposes a constitutional amendment allowing Texas local governments (like cities or counties) to temporarily exempt the full market value of surplus property purchased from school districts from local property taxes. If approved, the exemption would last up to 10 years, and the legislature could set specific rules for which properties qualify and who is eligible. This would directly affect school districts selling surplus land and local governments deciding whether to offer this tax relief to buyers. Voters will decide on this amendment in the November 2025 election.