Proposing a constitutional amendment repealing the provisions that require that land be devoted to agricultural use for a specified period to be eligible for appraisal for ad valorem tax purposes on the basis of its productivity value and that subject land appraised on that basis to an additional tax when the land is diverted to a purpose other than agricultural use or sold.

HJR 37 proposes a constitutional amendment to repeal Texas law requiring land to remain in agricultural use for a specific period to qualify for lower property tax rates based on farming productivity. It would also eliminate the additional tax penalty currently applied if such land is diverted from agriculture or sold. This change would affect Texas landowners who currently use the agricultural appraisal method for property taxes. The repeal would take effect for tax years beginning January 1, 2027, and applies only to land subject to this appraisal method after that date. The amendment must be approved by voters in the May 2, 2026 election.