Texas Constitution|ARTICLE 8. TAXATION AND REVENUE

Sec. 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 RESIDENCE HOMESTEADS FOR TAX PURPOSES

Sec. 1-a. COUNTY TAX LEVY FOR ROADS AND FLOOD CONTROL

Sec. 1-b. RESIDENCE HOMESTEAD TAX EXEMPTIONS AND LIMITATIONS

Sec. 1-b-1. (Repealed Nov. 2, 1999.)

Sec. 1-c. (Repealed Nov. 2, 1999.)

Sec. 1-d. ASSESSMENT FOR TAX PURPOSES OF LANDS DESIGNATED FOR AGRICULTURAL USE

Sec. 1-d-1. TAXATION OF CERTAIN OPEN-SPACE LAND

Sec. 1-e. STATE AD VALOREM TAXES PROHIBITED

Sec. 1-f. AD VALOREM TAX RELIEF

Sec. 1-g. DEVELOPMENT OR REDEVELOPMENT OF PROPERTY; AD VALOREM TAX RELIEF AND ISSUANCE OF BONDS AND NOTES

Sec. 1-h. VALIDATION OF ASSESSMENT RATIO

Sec. 1-i. MOBILE MARINE DRILLING EQUIPMENT; AD VALOREM TAX RELIEF

Sec. 1-j. EXEMPTION FROM AD VALOREM TAXATION OF CERTAIN TANGIBLE PERSONAL PROPERTY TEMPORARILY LOCATED IN THIS STATE

Sec. 1-k. EXEMPTION FROM AD VALOREM TAXATION OF PROPERTY OWNED BY NONPROFIT CORPORATIONS SUPPLYING WATER OR PROVIDING WASTEWATER SERVICES

Sec. 1-l. EXEMPTION FROM AD VALOREM TAXATION OF PROPERTY USED FOR CONTROL OF AIR, WATER, OR LAND POLLUTION

Sec. 1-m. PROPERTY ON WHICH WATER CONSERVATION INITIATIVE HAS BEEN IMPLEMENTED; AD VALOREM TAX RELIEF

Sec. 1-n. EXEMPTION FROM AD VALOREM TAXATION OF RAW COCOA AND GREEN COFFEE

Sec. 1-n. EXEMPTION FROM AD VALOREM TAXATION OF TANGIBLE PERSONAL PROPERTY HELD TEMPORARILY FOR CERTAIN COMMERCIAL PURPOSES

Sec. 1-o. RURAL ECONOMIC DEVELOPMENT; LIMITATION ON AD VALOREM TAX INCREASE

Sec. 1-p. EXEMPTION FROM AD VALOREM TAXATION OF PRECIOUS METAL HELD IN DEPOSITORY

Sec. 2. EQUALITY AND UNIFORMITY OF OCCUPATION TAXES; ADDITIONAL EXEMPTIONS FROM AD VALOREM TAXATION

Sec. 3. TAXATION BY GENERAL LAW FOR PUBLIC PURPOSES

Sec. 4. SURRENDER OR SUSPENSION OF TAXING POWER PROHIBITED

Sec. 5. (Repealed Nov. 2, 1999.)

Sec. 6. WITHDRAWAL OF MONEY FROM TREASURY; DURATION OF APPROPRIATION

Sec. 7. BORROWING, WITHHOLDING, OR DIVERTING SPECIAL FUNDS PROHIBITED

Sec. 7-a. USE OF REVENUES FROM MOTOR VEHICLE REGISTRATION FEES AND TAXES ON MOTOR FUELS AND LUBRICANTS

Sec. 7-b. USE OF REVENUES FROM FEDERAL REIMBURSEMENT

Sec. 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

Sec. 7-d. APPROPRIATION AND ALLOCATION OF REVENUE FROM STATE SALES AND USE TAXES ON SPORTING GOODS

Sec. 8. ASSESSMENT AND COLLECTION OF TAXES ON PROPERTY OF RAILROAD COMPANIES

Sec. 9. MAXIMUM COUNTY, CITY, AND TOWN TAX RATES; COUNTY FUNDS; LOCAL ROAD LAWS

Sec. 10. RELEASE FROM PAYMENT OF TAXES RESTRICTED

Sec. 11. PLACE OF ASSESSMENT OF PROPERTY FOR TAXATION; VALUE OF PROPERTY NOT RENDERED BY OWNER FOR TAXATION

Sec. 12. (Repealed Aug. 5, 1969.)

Sec. 13. SALES OF LANDS AND OTHER PROPERTY FOR UNPAID TAXES; REDEMPTION

Sec. 14. ASSESSOR AND COLLECTOR OF TAXES

Sec. 15. LIEN OF ASSESSMENT; SEIZURE AND SALE OF PROPERTY OF DELINQUENT TAXPAYER

Sec. 16. (Repealed Nov. 6, 2001.)

Sec. 16a. (Repealed Nov. 6, 2001.)

Sec. 17. SPECIFICATION OF SUBJECTS NOT LIMITATION OF LEGISLATURE'S POWER OF TAXATION

Sec. 18. EQUALIZATION OF PROPERTY VALUATIONS FOR TAXATION; SINGLE APPRAISAL AND SINGLE BOARD OF EQUALIZATION

Sec. 19. EXEMPTION FROM TAXATION OF FARM PRODUCTS, LIVESTOCK, POULTRY, AND FAMILY SUPPLIES

Sec. 19a. EXEMPTION FROM AD VALOREM TAXATION OF IMPLEMENTS OF HUSBANDRY

Sec. 20. AD VALOREM TAXATION OF PROPERTY AT VALUE EXCEEDING FAIR CASH MARKET VALUE PROHIBITED; DISCOUNTS FOR ADVANCE PAYMENT

Sec. 21. INCREASE IN TOTAL AMOUNT OF PROPERTY TAXES IMPOSED PROHIBITED WITHOUT NOTICE AND HEARING; CALCULATION AND NOTICE TO PROPERTY OWNERS

Sec. 22. RESTRICTION ON RATE OF GROWTH OF APPROPRIATIONS

Sec. 23. STATEWIDE APPRAISAL OF REAL PROPERTY FOR AD VALOREM TAX PURPOSES PROHIBITED; ENFORCEMENT OF APPRAISAL STANDARDS AND PROCEDURES

Sec. 24. (Repealed Nov. 5, 2019.)

Sec. 24-a. INDIVIDUAL INCOME TAX PROHIBITED

Sec. 29. TRANSFER TAX ON TRANSACTION CONVEYING FEE SIMPLE TITLE TO REAL PROPERTY PROHIBITED

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