Texas Proposition 9, Authorize $125,000 Tax Exemption for Tangible Property Used for Income Production Amendment (2025)
Texas Proposition 9 | |
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Election date |
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Topic Property tax exemptions |
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Status On the ballot |
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Type Legislatively referred constitutional amendment |
Origin |
Texas Proposition 9, the Authorize Tax Exemption for Tangible Property Used for Income Production Amendment, is on the ballot in Texas as a legislatively referred constitutional amendment on November 4, 2025.[1][2]
A "yes" vote supports amending the state constitution to authorize the state legislature to exempt $125,000 of the market value of personal tangible property used for income production from taxes. |
A "no" vote opposes amending the state constitution to authorize the state legislature to exempt $125,000 of the market value of personal tangible property used for income production from taxes. |
Overview
How would Proposition 9 change the tax exemption on property used for income production?
- See also: Text of measure
Currently, the Texas Constitution authorizes the Texas State Legislature to exempt tangible personal property used for income production if it has a taxable value of less than the minimum amount needed to cover the costs of administering taxes on the property, which is about $2,500. Proposition 9 would amend the constitution to authorize the state legislature to exempt from ad valorem taxation $125,000 of the market value of tangible personal property used for the production of income.[2][3]
The state legislature also passed the implementing legislation for Proposition 9, House Bill 9 (HB 9), during the regular session. It would take effect on January 1, 2026, if Proposition 9 is approved. To read more about HB9, click here.
When did Texas voters first adopt this property tax exemption?
- See also: Texas Proposition 12 (1995)
The original property tax exemption for tangible property used for income production was added to the Texas Constitution in 1995 with the passage of Proposition 12. It was approved with 70% of the vote. The subsection has not been amended since.
Who supports and opposes Proposition 9?
- See also: Support and Opposition
Americans for Prosperity, Huffines Liberty Foundation, Texas Apartment Association, Texas Association of Manufacturers, Texas Oil & Gas Association, Texas Policy Research, and Texas Restaurant Association support Proposition 9. Texas Policy Research said, "By reducing taxes on productive assets, this amendment promotes free enterprise, supports private property rights, and aligns with limited government principles. It provides targeted relief to small businesses and entrepreneurs, encouraging investment and job creation without imposing direct costs on the state."[4][5]
Harris County Commissioners Court and Travis County Commissioners Court oppose Proposition 9. Ballotpedia has not located arguments in support of the ballot measure. You can share arguments, along with source links for this information, with us at editor@ballotpedia.org.[4]
Text of measure
Ballot title
The ballot title is as follows:[2]
“ | The constitutional amendment to authorize the legislature to exempt from ad valorem taxation a portion of the market value of tangible personal property a person owns that is held or used for the production of income.[6] | ” |
Constitutional changes
- See also: Article 8, Texas Constitution
The measure would amend section 1(g) of Article 8 of the state constitution. The following underlined text would be added, and struck-through text would be deleted:[2]
Section 1
(g) The Legislature by general law may exempt from ad valorem taxation $125,000 of the market value of tangible personal property that is held or used for the production of income and has a taxable value of less than the minimum amount sufficient to recover the costs of the administration of the taxes on the property, as determined by or under the general law granting the exemption.[6]
Full text
The full text is available here.
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
Political Parties
Organizations
- Americans for Prosperity
- Huffines Liberty Foundation
- Texas Apartment Association
- Texas Association of Manufacturers
- Texas Oil & Gas Association - TXOGA PAC
- Texas Policy Research
- Texas Restaurant Association
- True Texas Project
Arguments
Opposition
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.
Opponents
Officials
Arguments
You can share campaign information or arguments, along with source links for this information, at editor@ballotpedia.org.
Campaign finance
Ballotpedia has not identified any committees registered to support or oppose Proposition 9. 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
House Bill 9 (2025)
House Bill 9, the implementing legislation for Proposition 9, was passed during the 2025 legislative session. It would take effect on January 1, 2026, if Proposition 9 is approved. HB 9 would authorize the $125,000 property exemption for tangible personal property used for income production in the state tax code. It would repeal the existing exemption of less than $2,500 in taxable value. The exemption could be claimed in each location in a taxing unit where the property is held or used. HB 9 would also require all taxable property located in separate areas but within the same taxing jurisdiction to be combined to determine the total taxable value. A person who owns personal tangible property for the production of income would be entitled to the exemption regardless of whether the property is held at a leased location within the taxing jurisdiction. The bill would also require a person to render tangible personal property owned or held for the production of income if the total market value of the property is greater than the exempted amount.[7]
HB 9 passed in the state House by a vote of 110-15, with 25 not voting or absent. It passed in the state Senate by a vote of 31-0.[8]
Texas Proposition 12 (1995)
The original property tax exemption for tangible property used for income production was added to the Texas Constitution in 1995. Proposition 12 was approved with 70% of the vote. It added subsections (g) and (h) to the constitution, which authorized property tax exemptions for property used for income production and mineral interest if its taxable value was less than the minimum amount needed to cover the tax administration costs of the property.[9]
Texas ad valorem property tax system
In 1968, Texas voters adopted Proposition 7, which provided for a gradual reduction in the state property tax and eventual abolishment after 1978, with exceptions for certain institutions of higher learning. In 1982, this exception for certain higher education institutions to levy state ad valorem property taxes was repealed with the passage of Proposition 1. As of 2025, only local taxing units, cities, counties, school districts, junior colleges, and special districts levy ad valorem taxes.
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 1 (2025)
The following is the timeline of the constitutional amendment in the state legislature:[1]
- February 27, 2025: House Joint Resolution 1 was filed.
- April 2, 2025: The state House passed HJR 1 by a vote of 132-13, with five absent or not voting.
- May 14, 2025: The state Senate passed an amended version of HJR 1 by a vote of 31-0.
- May 19, 2025: The state House concurred with the Senate version by a vote of 112-13, with 25 absent or not voting.
Learn more about the ballot measures PDI →
Votes Required to Pass: 21 | |||
Yes | No | NV | |
---|---|---|---|
Total | 31 | 0 | 0 |
Total % | 100.0% | 0.0% | 0.0% |
Democratic (D) | 11 | 0 | 0 |
Republican (R) | 20 | 0 | 0 |
Votes Required to Pass: 100 | |||
Yes | No | NV | |
---|---|---|---|
Total | 112 | 13 | 25 |
Total % | 74.7% | 8.7% | 16.6% |
Democratic (D) | 39 | 8 | 15 |
Republican (R) | 73 | 5 | 10 |
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.
See also
View other measures certified for the 2025 ballot across the U.S. and in Texas.
Explore Texas's ballot measure history, including constitutional amendments.
Understand how measures are placed on the ballot and the rules that apply.
External links
Footnotes
- ↑ 1.0 1.1 Texas State Legislature, "HJR 1," accessed April 3, 2025
- ↑ 2.0 2.1 2.2 2.3 Texas State Legislature, "HJR 1 text," accessed April 3, 2025
- ↑ Texas State Legislature, "House Bill 9 fiscal analysis," accessed July 21, 2025
- ↑ 4.0 4.1 Texas State Legislature, "HJR 1 witness list," accessed July 21, 2025
- ↑ Texas Policy Research, "Texas 2025 constitutional amendments explained," accessed July 21, 2025
- ↑ 6.0 6.1 6.2 Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source. Cite error: Invalid
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tag; name "quotedisclaimer" defined multiple times with different content - ↑ Texas State Legislature, "House Bill 9 text," accessed July 17, 2025
- ↑ Texas State Legislature, "HB 9 History," accessed July 17, 2025
- ↑ Texas State Legislature, "HJR 31 text," accessed July 17, 2025
- ↑ VoteTexas.gov, "Who, What, Where, When, How," accessed February 27, 2023
- ↑ Texas Secretary of State, “Request for Voter Registration Applications,” accessed February 27, 2023
- ↑ Texas Secretary of State, “Voter Registration,” accessed February 27, 2023
- ↑ 13.0 13.1 13.2 NCSL, "State Profiles: Elections," accessed July 28, 2024
- ↑ Texas Secretary of State, "Request for Voter Registration Applications," accessed July 28, 2024
- ↑ Texas Constitution and Statutes, “Election Code,” accessed February 23, 2023
- ↑ The Texas Tribune, “Texas officials flag tens of thousands of voters for citizenship checks,” January 25, 2019
- ↑ The New York Times, “Federal Judge Halts ‘Ham-Handed’ Texas Voter Purge,” February 28, 2019
- ↑ The New York Times, “Texas Ends Review That Questioned Citizenship of Almost 100,000 Voters,” April 26, 2019
- ↑ Texas Secretary of State, “Secretary Whitley Announces Settlement In Litigation On Voter Registration List Maintenance Activity,” April 26, 2019
- ↑ Under federal law, the national mail voter registration application (a version of which is in use in all states with voter registration systems) requires applicants to indicate that they are U.S. citizens in order to complete an application to vote in state or federal elections, but does not require voters to provide documentary proof of citizenship. According to the U.S. Department of Justice, the application "may require only the minimum amount of information necessary to prevent duplicate voter registrations and permit State officials both to determine the eligibility of the applicant to vote and to administer the voting process."
- ↑ 21.0 21.1 21.2 21.3 21.4 Texas Secretary of State, "Identification Requirements for Voting," accessed October 9, 2025 Cite error: Invalid
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