Ten of 17 constitutional amendments on ballot restrict taxation

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(The Center Square) – Ten of the 17 constitutional amendments on the Nov. 4 ballot restrict some form of taxation.

Early voting starts Oct. 20 and goes until Oct. 31. Election Day is Nov. 4.

The state legislature passed the propositions this year; they will only go into effect if voters approve them. 

The majority of the amendments, 10, restrict taxation, including implementing additional property tax reform. Some amendments permanently commit taxpayer dollars to fund medical research, workforce education and other projects. Others address crime and public safety, including bail reform. Others are related to parental rights and voting.

Ten amendments address taxation: 

Proposition 2 would prohibit the state legislature from ever imposing a capital gains tax.

Proposition 5 would prohibit animal feed from being subject to property tax.

Proposition 6 would prohibit the legislature from ever imposing an occupation tax on certain entities or imposing a securities transaction tax.

Proposition 7 would provide a homestead exemption for the surviving spouse of a veteran who died as a result of a condition or disease that was service connected.

Proposition 8 would ban the legislature from levying a death tax on a decedent's property or the transfer of an estate, inheritance, legacy, succession or gift.

Proposition 9 would increase the tax exemption for small businesses instead of eliminating it as businesses requested. Currently, small businesses are required to pay a tax on inventory every year, which they argue is burdensome and cumbersome. The amendment would permanently increase the exemption to $250,000 of the market value of the property used to produce income. 

Proposition 10 would provide a temporary property tax exemption for homestead properties completely destroyed by a fire. Rather than eliminate the property tax owed on a home that no longer exists, the legislature only proposed providing a temporary reprieve. 

Proposition 11 would make permanent a $60,000 homestead exemption for the elderly and disabled from school district property taxes.

Proposition 13 would make permanent a homestead exemption for homeowners of $140,000 and require the state to make up the difference of any funding deficit the district may incur as a result of the exemption increase.

Proposition 17 would permanently exempt property taxes on private properties where border security infrastructure was installed along the Texas-Mexico border.

Amendments permanently committing taxpayer dollars for range of projects:

Proposition 1 would create a permanent technical institution infrastructure fund to support Texas State Technical College System programs. It would expand the size of government and constitutionally require the state to spend a dedicated amount from the general revenue fund, create or rededicate a revenue source, to permanently require that taxpayer money be spent on the fund, according to the resolution analysis.

Proposition 4 would require the legislature to dedicate up to $1 billion of taxpayer money for a Texas Water Fund every fiscal year.

Proposition 14 would require taxpayers to fund grants for dementia research, including an initial $3 billion allocated on Jan. 1, 2026, followed by $300 million every subsequent fiscal year with no end date.

Amendments addressing public safety: 

Proposition 3 would authorize magistrates to deny bail to individuals accused of committing a range of felony offenses, including sex crimes, violent crimes and human trafficking. It would require a judge or magistrate to provide clear and convincing evidence that denying bail was necessary for the safety of the community, law enforcement, or the victim of the alleged offense.

Proposition 12 would require the State Commission on Judicial Conduct and Texas Supreme Court to more effectively sanction judges and justices for judicial misconduct. 

Parental rights and voting: 

Proposition 15 would affirm that parents are the primary decision makers for their children; critics argue the amendment is not necessary because state law already ensures this. 

Proposition 16 would clarify that voters must be United States citizens, which is already federal law.