Texas Proposition 8, Prohibit Estate Taxes and New Taxes on Estate Transfers, Inheritances, and Gifts Amendment (2025)

Texas Proposition 8
Election date November 4, 2025
Topic Property taxes
Status On the ballot
Type Legislatively referred constitutional amendment	Origin State legislature

Texas Proposition 8, the Prohibit Taxes on a Decedent's Property or Estate Transfer Amendment, is on the ballot in Texas as a legislatively referred constitutional amendment on November 4, 2025.

A "yes" vote supports amending the state constitution to prohibit the state legislature from imposing a tax on a decedent’s property or the transfer of an estate, inheritance, legacy, succession, or gift.

A "no" vote opposes amending the state constitution to prohibit the state legislature from imposing a tax on a decedent’s property or the transfer of an estate, inheritance, legacy, succession, or gift.

Overview

What would Proposition 9 prohibit?

See also: Text of measure

The amendment would add a Section 26 to Article 8 of the Texas Constitution to prohibit the Texas State Legislature from:

• levying a state tax on an estate, inheritance, or death tax after an individual's death,
• imposing a state tax on the transfer of an estate, inheritance, legacy, succession, or gift from an individual, family, estate, or trust to another individual, family, estate, or trust ( including a generation-skipping transfer), or
• increasing the rate of a transfer tax or expanding who it applies to, that is, in effect, on January 1, 2025.

The amendment would also add language stating that the prohibition would not apply to gifts of motor vehicles or property taxes based on the property's value.

Texas previously had an inheritance tax that was repealed during the 2015 legislative session with the passage of Senate Bill 752.

Who supports and opposes Proposition 8?

See also: Support and Opposition

Texas Association of Builders, Texas Farm Bureau (AGFUND), and Texas Policy Research support Proposition 8. Texas Policy Research said, "Proposition 8 reinforces private property rights, personal liberty, and limited government by ensuring Texans are free to transfer wealth without punitive taxation. It prevents future overreach, supports family financial stability, and protects generational business continuity without affecting current revenues."

True Texas Project opposed Proposition 8 during the legislative process. Ballotpedia has not located arguments in opposition to the ballot measure. You can share arguments, along with source links for this information, with us at editor@ballotpedia.org.

Do any states levy an estate or inheritance tax?

See also: State estate and inheritance taxes

In addition to the federal estate tax, 12 states currently impose an estate tax, six states impose an inheritance tax, and one state—Maryland—imposes both an estate and an inheritance tax. The majority of estate and inheritance taxes levied by states are progressive, meaning the tax rate increases as the value of taxable assets increases. Click here to view a map highlighting each state and its respective rates and exemptions.

Text of measure

Ballot title

The ballot title is as follows:

“

The constitutional amendment to prohibit the legislature from imposing death taxes applicable to a decedent’s property or the transfer of an estate, inheritance, legacy, succession, or gift.

”

Constitutional changes

See also: Article 8, Texas Constitution

The measure would add a Section 26 to Article 8 of the Texas Constitution. The following underlined text would be added:

(a) Except as provided by Subsection (b) of this section, the legislature may not:

(1) impose a state tax on the property of a deceased individual's estate because of the death of the individual, including an estate, inheritance, or death tax;

(2) impose a state tax on the transfer of an estate, inheritance, legacy, succession, or gift from an individual, family, estate, or trust to another individual, family, estate, or trust, including a tax on a generation-skipping transfer, if the tax was not in effect on January 1, 2025; or

(3) increase the rate or expand the applicability of a state tax described by Subdivision (2) of this subsection that was in effect on January 1, 2025, beyond the rate or applicability of the tax that was in effect on that date.

(b) This section does not prohibit the imposition or change in the rate or applicability of:

(1) a tax described by Section 29(b) of this article;

(2) a tax applicable to the transfer of a motor vehicle by gift; or

(3) an ad valorem tax on property.

Support

Ballotpedia has not located a campaign in support of the ballot measure. You can share campaign information or arguments, along with source links for this information, with us at editor@ballotpedia.org.

Supporters

Organizations

• Texas Association of Builders
• Texas Farm Bureau (AGFUND)
• Texas Policy Research

Arguments

• Texas Policy Research: "Proposition 8 reinforces private property rights, personal liberty, and limited government by ensuring Texans are free to transfer wealth without punitive taxation. It prevents future overreach, supports family financial stability, and protects generational business continuity without affecting current revenues."

Opposition

Ballotpedia has not located a campaign in opposition to the ballot measure. You can share campaign information or arguments, along with source links for this information, with us at editor@ballotpedia.org.

Opponents

Organizations

• True Texas Project

Arguments

You can share campaign information or arguments, along with source links for this information, at editor@ballotpedia.org.

Campaign finance

See also: Campaign finance requirements for Texas ballot measures

Ballotpedia has not identified any committees registered to support or oppose Proposition 8. If you are aware of a committee registered to support or oppose this amendment, please email editor@ballotpedia.org.

	Cash Contributions	In-Kind Contributions	Total Contributions	Cash Expenditures	Total Expenditures
Support	$0.00	$0.00	$0.00	$0.00	$0.00
Oppose	$0.00	$0.00	$0.00	$0.00	$0.00
Total	$0.00	$0.00	$0.00	$0.00	$0.00

Background

Estate and inheritance taxes

An estate tax is a tax levied on the total value of a deceased person's property that is being transferred to their heirs, which means that it is paid by the estate and not the heirs. An inheritance tax is a tax levied on the assets received by an heir, so it is paid by the heir. Texas currently does not have an estate or an inheritance tax.

Federal

The federal government levies an estate tax but not an inheritance tax. The federal estate tax is levied on the total fair market value of what you own or have certain interests in at the date of death and applies to estates that are greater than a certain exemption threshold. In 2025, the federal estate tax applies to estates valued at $13.99 million or more for individuals and $27.98 million for a married couple. The federal tax rate is progressive with rates ranging from 18% to 40%.

State

For tax year 2024, 12 states imposed an estate tax, six states imposed an inheritance tax, and one state—Maryland—imposed both an estate and an inheritance tax. The majority of estate and inheritance taxes levied by states are progressive, meaning the tax rate increases as the value of taxable assets increases. The states with the highest marginal rates are Hawaii and Washington, at rates of 20% for estates valued at $15.49 million and $9 million, respectively. Kentucky and New Jersey have the highest marginal inheritance tax rates of 16%.

Senate Bill 752 (2015)

During the 2015 legislative session, the Texas State Legislature passed Senate Bill 752 (SB 752) repealing the state's inheritance tax. The state tax was initially structured to equal the federal estate tax credit for estate taxes collected by the states. However, with changes to the federal tax structure, including the elimination of the credit in 2005, Texas estate tax revenue became zero. SB 752 also repealed the tax on combative sports events, like boxing, kickboxing, and mixed martial arts.

SB 752 passed in the Texas State Senate by a vote 31-0 after a conference committee over amendments to the bill. It passed in the state House by a vote of 140-0 with 10 not voting or absent.

Texas constitutional amendments to prohibit taxes

Since 1993, Texas voters have decided on three amendments to prohibit future taxes by adding the prohibitions to the state constitution. All three were approved. In 2025, voters will decide on three amendments to prohibit future taxes.

Year	Type	Title	Description	Result	Yes Votes	No Votes
2025	LRCA	Proposition 2	Prohibit a tax on the realized or unrealized capital gains of an individual, family, estate, or trust		0 (0%)	0 (0%)
2025	LRCA	Proposition 6	Prohibit the enactment of laws that impose taxes on entities that enter into transactions conveying securities or on certain securities transactions		0 (0%)	0 (0%)
2025	LRCA	Proposition 8	Prohibit the state legislature from enacting laws imposing taxes on a decedent's property or the transfer of an estate		0 (0%)	0 (0%)
2023	LRCA	Proposition 3	Prohibit a wealth or net worth tax	a	1,712,458 (68%)	809,815 (32%)
2019	LRCA	Proposition 4	Prohibit the state from levying an income tax on individuals to the Texas Constitution	a	1,477,373 (74%)	509,547 (26%)
1993	LRCA	Proposition 4	Prohibit personal income tax without voter approval, directing revenue to education and limiting local school tax rates.	a	775,822 (69%)	343,638 (31%)

Path to the ballot

Amending the Texas Constitution

See also: Amending the Texas Constitution

A two-thirds (66.67%) vote is required during one legislative session for the Texas State Legislature to place a constitutional amendment on the ballot. That amounts to a minimum of 100 votes in the Texas House of Representatives and 21 votes in the Texas State Senate, assuming no vacancies. Amendments do not require the governor's signature to be referred to the ballot.

House Joint Resolution 2 (2025)

The following is the timeline of the constitutional amendment in the state legislature:

• February 26, 2025: Home Joint Resolution 2 (HJR 2) was introduced.
• April 29, 2025: The House passed HJR 2 by a 112-29 vote.
• May 12, 2025: The Senate passed HJR 2 by a 27-3 vote.

Partisan Direction Index = +50.0% (Lean Republican)

Democratic Support

50.0%

Republican Support

100.0%

How does this vote compare to other legislative ballot measures in 2025?
Learn more about the ballot measures PDI →

 Texas House of Representatives

Voted on April 29, 2025

Votes Required to Pass: 100
	Yes	No	NV
Total	112	29	9
Total %	74.7%	19.3%	6.0%
Democratic (D)	25	29	8
Republican (R)	87	0	1

Texas State Senate

Voted on May 12, 2025

Votes Required to Pass: 21
	Yes	No	NV
Total	27	3	1
Total %	87.1%	9.7%	3.2%
Democratic (D)	7	3	1
Republican (R)	20	0	0

How to cast a vote

See also: Voting in Texas

See below to learn more about current voter registration rules, identification requirements, and poll times in Texas.

How to vote in Texas

Poll times

In Texas, all polling places are open from 7:00 a.m. to 7:00 p.m. local time. Texas is divided between the Central and Mountain time zones. An individual who is in line at the time polls close must be allowed to vote.

Registration

Check your voter registration status here.

To register to vote in Texas, an applicant must be a United States citizen, a resident of the county in which he or she is registering, and at least 17 years and 10 months old.

The deadline to register to vote is 30 days before the election. Prospective voters can request a postage-paid voter registration form online or complete the form online and return it to the county voter registrar. Applications are also available at a variety of locations including the county voter registrar’s office, the secretary of state’s office, libraries, and high schools. Voter registration certificates are mailed to newly registered voters.

Automatic registration

Texas does not practice automatic voter registration.

Online registration

See also: Online voter registration

Texas does not permit online voter registration.

Same-day registration

Texas does not allow same-day voter registration.

Residency requirements

Prospective voters must reside in the county in which they are registering to vote.

Verification of citizenship

See also: Laws permitting noncitizens to vote in the United States

Texas does not require proof of citizenship for voter registration. An individual applying to register to vote must attest that they are a U.S. citizen under penalty of perjury.

State law requires election officials to conduct a check of registered voters' citizenship status. Section 18.068 of the Texas Election Code says the following:

“	The secretary of state shall quarterly compare the information received under Section 16.001 of this code and Section 62.113, Government Code, to the statewide computerized voter registration list. If the secretary determines that a voter on the registration list is deceased or has been excused or disqualified from jury service because the voter is not a citizen, the secretary shall send notice of the determination to the voter registrar of the counties considered appropriate by the secretary.	”
—Section 18.068, Texas Election Code

In January 2019, the Texas secretary of state’s office announced that it would be providing local election officials with a list of registered voters who obtained driver’s licenses or IDs with documentation such as work visas or green cards. Counties would then be able to require voters on the list to provide proof of citizenship within 30 days. The review was halted by a federal judge in February 2019, and Secretary of State David Whitley rescinded the advisory in April. A news release from Whitley’s office stated that “... going forward, the Texas Secretary of State's office will send to county voter registrars only the matching records of individuals who registered to vote before identifying themselves as non-U.S. citizens to DPS when applying for a driver's license or personal identification card. This will ensure that naturalized U.S. citizens who lawfully registered to vote are not impacted by this voter registration list maintenance process.”

All 49 states with voter registration systems require applicants to declare that they are U.S. citizens in order to register to vote in state and federal elections, under penalty of perjury or other punishment. Seven states — Alabama, Arizona, Georgia, Kansas, Louisiana, New Hampshire, and Wyoming — have laws requiring verification of citizenship at the time of voter registration, whether in effect or not. In three states — California, Maryland, and Vermont — at least one local jurisdiction allows noncitizens to vote in some local elections. Noncitizens registering to vote in those elections must complete a voter registration application provided by the local jurisdiction and are not eligible to register as state or federal voters.

Verifying your registration

The Texas Secretary of State’s office allows residents to check their voter registration status online by visiting this website.

Voter ID requirements

Texas requires voters to present photo identification while voting.

The following list of accepted ID was current as of February 2023. Click here for the Texas Secretary of State's page on accepted ID to ensure you have the most current information.

• Texas driver’s license issued by the Texas Department of Public Safety (DPS)
• Texas Election Identification Certificate issued by DPS
• Texas Personal Identification Card issued by DPS
• Texas handgun license issued by DPS
• United States Military Identification Card containing the person’s photograph
• United States Citizenship Certificate containing the person’s photograph
• United States passport (book or card)

Identification provided by voters aged 18-69 may be expired for no more than four years before the election date. Voters aged 70 and older can use an expired ID card regardless of how long ago the ID expired.

Voters who are unable to provide one of the ID options listed above can sign a Reasonable Impediment Declaration and provide one of the following supporting documents:

• Copy or original of a government document that shows the voter’s name and an address, including the voter’s voter registration certificate
• Copy of or original current utility bill
• Copy of or original bank statement
• Copy of or original government check
• Copy of or original paycheck
• Copy of or original of (a) a certified domestic (from a U.S. state or territory) birth certificate or (b) a document confirming birth admissible in a court of law which establishes the voter’s identity (which may include a foreign birth document)

The following voters are exempt from showing photo ID:

• Voters with a disability
  • Voters with a disability "may apply with the county voter registrar for a permanent exemption to presenting an acceptable photo identification or following the Reasonable Impediment Declaration procedure in the county."
• Voters who have a religious objection to being photographed

Voters who do not have a photo ID can obtain a Texas Election Identification Certificate (EIC) at any Texas driver’s license office during regular business hours. Voters can also obtain an Election Identification Certificate from a mobile station. Locations are listed here.

See also

2025 ballot measures

View other measures certified for the 2025 ballot across the U.S. and in Texas.

• 2025 ballot measures
• Texas 2025 ballot measures
• Texas elections, 2025

Texas ballot measures

Explore Texas's ballot measure history, including constitutional amendments.

• List of Texas ballot measures
• Texas Historical Ballot Measures Factbook
• Property taxes ballot measures
• Texas State Legislature

Legislative process

Understand how measures are placed on the ballot and the rules that apply.

• Legislatively referred constitutional amendment
• Texas Constitution
• Amending state constitutions

External links

• Text of HJR 2

Footnotes

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