89S20115 DRS-D     By: Hopper H.J.R. No. 37       A JOINT RESOLUTION   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.          BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Sections 1-d(e) and (f), Article VIII, Texas   Constitution, are repealed.          SECTION 2.  The following temporary provision is added to   the Texas Constitution:          TEMPORARY PROVISION. (a)  This temporary provision applies   to the constitutional amendment proposed by the 89th Legislature,   2nd Called Session, 2025, 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.          (b)  The repeal of Sections 1-d(e) and (f), Article VIII, of   this constitution takes effect January 1, 2027, and applies only to   a tax year beginning on or after that date.          (c)  This temporary provision expires January 1, 2028.          SECTION 3.  This proposed constitutional amendment shall be   submitted to the voters at an election to be held May 2, 2026. The   ballot shall be printed to permit voting for or against the   proposition: "The 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."