Texas Constitution

Adopted by Constitutional Convention November 24, 1875

Ratified by vote of the People February 14, 1876

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Table of Contents

Article VII. Education

County taxation of university lands

Terms of office

Colleges and universities; appropriations and funding

Texas a&m university system; university of texas system; bonds or notes payable from income of available university fund

Texas tomorrow fund

Article VIII. Taxation And Revenue

Equality and uniformity; tax in proportion to value; income tax; exemption of certain tangible personal property from ad valorem taxation

No state ad valorem tax levy; county levy for roads and flood control; tax donations

Residence homestead exemption

Repealed

Repealed

Assessment of lands designated for agricultural use

Taxation of certain open-space land

Abolition of ad valorem property taxes

Cultural, historical, or natural history preservation; ad valorem tax relief

Development or redevelopment of property; ad valorem tax relief and issuance of bonds and notes

Validation of assessment ratio

Mobile marine drilling equipment; ad valorem tax relief

Certain tangible personal property exempt from ad valorem taxation

Nonprofit corporations supplying water or providing wastewater services; exemption of property from ad valorem taxation

Property used for control of air, water, or land pollution; exemption from ad valorem taxation

Property on which water conservation initiative has been implemented; exemption from ad valorem taxation

Authorization to exempt from ad valorem taxation raw cocoa and green coffee

Authorization to exempt from ad valorem taxation tangible personal property

Occupation taxes; equality and uniformity; exemptions from taxation

General laws; public purposes

Surrender or suspension of taxing power

Repealed

Withdrawal of money from treasury; duration of appropriation

Borrowing, withholding, or diverting special funds

Revenues from motor vehicle registration fees and taxes on motor fuels and lubricants; purposes for which used