*LEARN ABOUT AMENDMENT ELECTION ON NOVEMBER 4TH* PROPOSITION 1 (SJR 59) "The constitutional amendment providing for the creation of the permanent technical institution infrastructure fund and the available workforce education fund to support the capital needs of educational programs offered by the Texas State Technical College System." Creates the fund as a separate statutory fund to be maintained, and money is appropriated for the fund by other adopted legislation. Prior funding for this educational system was not maintained in its’ own separate fund. PROPOSITION 2 (SJR 18)"The constitutional amendment prohibiting the imposition of a tax on the realized or unrealized capital gains of an individual, family, estate, or trust." Currently, several states do not have a state income tax, including Texas. Although state law in the State of Washington prohibits the state from adopting an income tax, the Washington Legislature successfully enacted a capital gains tax that has survived court challenges. Many Texans were previously reassured that Texas would not be able to enact a capital gains tax because the state has a constitutional amendment barring the establishment of an income tax. However, after this recent development in the State of Washington and discussions in Congress about taxing unrealized capital gains, many Texans are concerned that a future legislature could enact a capital gains tax. This constitutional amendment would prohibit Texas from ever enacting a capital gains tax on realized or unrealized capital gains of an individual, family, estate, or trust. This amendment will ensure Texas remains a tax friendly state. S.J.R. 18 proposes a constitutional amendment prohibiting the imposition of a tax on the realized or unrealized capital gains of an individual, family, estate, or trust. PROPOSITION 3 (SJR 5) "The constitutional amendment requiring the denial of bail under certain circumstances to persons accused of certain offenses punishable as a felony." S.J.R. 5, if approved by the Texas voters, would amend Article I, Section 11, of our state constitution to expand the options available to officials setting bail to include the option to deny bail under certain extraordinary circumstances. Currently, magistrates may only deny bail under very limited circumstances. This means defendants accused of most crimes, including murder, must be released if they have the money to post bond, even if there is clear and convincing evidence that the individual may commit future violent crimes. Specifically, the joint resolution would give magistrates the ability to deny bail to individuals accused of committing: (1) a sexual offense punishable as a felony of the first degree; (2) a violent offense as defined by the Texas Constitution; or (3) continuous trafficking of persons. For bail to be denied for one of these offenses, a judge or magistrate must determine by clear and convincing evidence that the denial of bail is necessary to ensure either: • the person's appearance in court; or • the safety of the community, law enforcement, or the victim of the alleged offense. A judge or magistrate who denies bail would be required to issue a written order laying out their findings of fact and explaining why the denial of bail is necessary. This proposed constitutional amendment would be submitted to the voters at an election to be held on November 4, 2025. S.J.R. 5 proposes a constitutional amendment requiring the denial of bail under certain circumstances to persons accused of certain offenses punishable as a felony. PROPOSITION 4 (HJR 7) "The constitutional amendment to dedicate a portion of the revenue derived from state sales and use taxes to the Texas water fund and to provide for the allocation and use of that revenue." Dedicates $1 billion of sales tax revenue to the water fund. The resolution would propose an amendment to the Texas Constitution to require the Comptroller of Public Accounts to annually deposit to the Texas Water Fund (TWF) the first $1 billion in sales and use tax revenue (Chapter 151, Tax Code) once annual revenue exceeds $46.5 billion. The Comptroller's duty to make the annual deposits described above would expire August 31, 2047 PROPOSITION 5 (HJR 99) "The constitutional amendment authorizing the legislature to exempt from ad valorem taxation tangible personal property consisting of animal feed held by the owner of the property for sale at retail." The resolution would propose an amendment to Article VIII of the Texas Constitution to allow the Legislature by general law to exempt animal feed, held by the owner for sale at retail, from ad valorem taxation. The Legislature would be permitted to impose additional eligibility requirements. The proposed constitutional amendment would permit, but not require, the Legislature to exempt animal feed held for retail sale from property tax. Consequently, any cost would be shown in the fiscal note for the associated implementing legislation (HB 1399). PROPOSITION 6 (HJR 4) "The constitutional amendment prohibiting the legislature from enacting a law imposing an occupation tax on certain entities that enter into transactions conveying securities or imposing a tax on certain securities transactions." The resolution would propose an amendment to Article VIII of the Texas Constitution to prohibit future taxes from being imposed on securities transactions by, or on the occupation of, Registered Securities Market Operators. The proposed amendment would be submitted to voters at an election to be held November 4, 2025. As the proposed constitutional amendment would prohibit taxes the state does not now impose, there would be no fiscal implications. (However; there would be no future opportunity to tax this business operation type. Texas is working to create another Stock Exchange based in Texas.) PROPOSITION 7 (HJR 133) "The constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of all or part of the market value of the residence homestead of the surviving spouse of a veteran who died as a result of a condition or disease that is presumed under federal law to have been service-connected." H.J.R. 133 proposes a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of all or part of the market value of the residence homestead of the surviving spouse of a veteran who died as a result of a condition or disease that is presumed under federal law to have been service-connected. PROPOSITION 8 (HJR 2) "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." Texas used to collect a Death Tax, but the 84th Legislature passed S.B. 752 effectively repealing Texas' version of the Death Tax. There are a number of states that have enacted a variety of property transfer taxes including, estate, inheritance, and gift taxes. Texans are now concerned that future legislatures could revive the Death Tax or institute other types of property transfer taxes in the years to come. This constitutional amendment would prohibit Texas from enacting a death, estate, inheritance, legacy, succession, gift, or generation-skipping transfer tax on an individual, family, estate, or trust. H.J.R. 2 proposes a constitutional amendment prohibiting the legislature from imposing death taxes applicable to a decedent's property or the transfer of an estate, inheritance, legacy, succession, or gift. PROPOSITION 9 (HJR 1) "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." Authorizes the legislature by general law to exempt from ad valorem taxation $125,000 of the market value of tangible personal property a person owns that is held or used for the production of income. Deletes existing text authorizing the legislature to exempt from ad valorem taxation 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. PROPOSITION 10 (SJR 84) "The constitutional amendment to authorize the legislature to provide for a temporary exemption from ad valorem taxation of the appraised value of an improvement to a residence homestead that is completely destroyed by a fire." S.J.R. 84 proposes a constitutional amendment to authorize the legislature to provide a temporary property tax exemption for a homestead property damaged by fire. S.J.R. 84 is the constitutional amendment for S.B. 467. An unexpected, tragic loss of a home through a fire or other casualty is devastating to the affected family. Property appraisals are assessed January 1 of each year and without a process for if there is a major change in value; for instance, if a house burns down. S.B. 467 provides some relief by requiring a method to request a reappraisal of the residential property and directing the Comptroller of Public Accounts of the State of Texas to develop guidelines for the tax entity to calculate a prorated rate based on when the casualty occurred. S.B. 467 amends current law relating to a temporary exemption from ad valorem taxation of the appraised value of an improvement to a residence homestead that is completely destroyed by a fire. PROPOSITION 11 (SJR 85) "The constitutional amendment authorizing the legislature to increase the amount of the exemption from ad valorem taxation by a school district of the market value of the residence homestead of a person who is elderly or disabled." S.J.R. 85 seeks to propose an amendment to the Texas Constitution to authorize the legislature to increase the additional homestead exemption for over-65 and disabled homestead property owners from $10,000 to $60,000. S.J.R. 85 proposes a constitutional amendment authorizing the legislature to increase the amount of the exemption from ad valorem taxation by a school district of the market value of the residence homestead of a person who is elderly or disabled. PROPOSITION 12 (SJR 27) "The constitutional amendment regarding the membership of the State Commission on Judicial Conduct, the membership of the tribunal to review the commission's recommendations, and the authority of the commission, the tribunal, and the Texas Supreme Court to more effectively sanction judges and justices for judicial misconduct." S.J.R. 27 proposes a constitutional amendment regarding the membership of the State Commission on Judicial Conduct, the membership of the tribunal to review the commission's recommendations, and the authority of the commission, the tribunal, and the Texas Supreme Court to more effectively sanction judges and justices for judicial misconduct. PROPOSITION 13 (SJR 2) "The constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district from $100,000 to $140,000." The 84th Legislature passed and voters approved increasing the residence homestead exemption from $15,000 to $25,000 in 2015. Similarly, the 87th Legislature passed S.J.R. 2 and was approved by voters in May 2022 increasing the exemption again up to $40,000 per homestead. In the 88th Legislature, Second Called Session, the legislature again raised, and the voters approved, the homestead exemption to $100,000. S.J.R. 2 will ask the voters to increase the residence homestead exemption up to $140,000. S.B. 4 is the enabling legislation for S.J.R. 2. Included in S.B. 4 is a hold-harmless to school districts— the state will make up any formula funding deficit a school district might incur as a result of this exemption increase, including I&S. S.J.R. 2 seeks to increase the constitutional residence homestead exemption amount to $140,000. PROPOSITION 14 (SJR 3) "The constitutional amendment providing for the establishment of the Dementia Prevention and Research Institute of Texas, establishing the Dementia Prevention and Research Fund to provide money for research on and prevention and treatment of dementia, Alzheimer's disease, Parkinson's disease, and related disorders in this state, and transferring to that fund $3 billion from state general revenue." S.J.R. 3, the accompanying proposed constitutional amendment for S.B. 5, proposes a constitutional amendment providing for the establishment of the Dementia Prevention and Research Institute of Texas, as well as the Dementia Prevention and Research Fund. S.J.R. 3 transfers $3 billion from the state's general revenue to the Fund to support research, prevention, and treatment of dementia and related disorders. PROPOSITION 15 (SJR 34) "The constitutional amendment affirming that parents are the primary decision makers for their children." The constitutional rights of parents currently rest in federal case law. Over the last 100 years, federal case law has outlined specific areas in which parents have a constitutionally protected right to make decisions for their children. However, rights found in case law can change and disappear over time with the appointment of new judges. Placing the rights of parents in the Texas constitution would ensure the longevity of these rights for future generations. S.J.R. 34 codifies the existing U.S. constitutional rights of parents in order to promote the longevity of those rights and provide clarity regarding those rights. In this way, S.J.R. 34 does not change the law. This amendment would merely place into the Texas Constitution the rights of parents already protected by the U.S. Constitution, as laid out in case law. According to the U.S. Supreme Court, the constitutional rights of parents are the "oldest of the fundamental liberty interests" ever recognized by the court. S.J.R. 34 codifies these liberty interests to ensure that they remain protected. S.J.R. 34 proposes a constitutional amendment affirming the rights and responsibilities of parents. Amends Article I, Texas Constitution, by adding Section 37, as follows: Sec. 37. Provides that, to enshrine truths that are deeply rooted in this nation's history and traditions, the people of Texas hereby affirm that a parent has the responsibility to nurture and protect the parent's child and the corresponding fundamental right to exercise care, custody, and control of the parent's child, including the right to make decisions concerning the child's upbringing. PROPOSITION 16 (SJR 37) "The constitutional amendment clarifying that a voter must be a United States citizen." As of December 2022, municipalities in the states of California, Maryland, New York, and Vermont have passed policies to allow non-citizens of the United States to vote in local and municipal elections. In contrast, the states of Arizona, Louisiana, North Dakota, and Ohio have either amended their state constitution, or their state constitution already explicitly stated that non-citizens may not vote in any election or local elections. The Texas Constitution does not explicitly limit Texas non-citizen voting in state or local elections. Statutorily, an individual must be a registered voter to vote in Texas elections and citizenship is a current requirement for voter registration. The right to vote is sacred, guaranteed by the United States Constitution. With other states allowing their local governments to implement a voting mechanism to allow non-citizens to vote, Texas should proactively amend the constitution to ensure that Texas municipalities cannot implement such policies should statute change. In efforts to preserve the integrity of all elections, maintaining that only citizens have the right to vote will create additional safeguards to keep our Texas elections secure. This constitutional amendment will make it harder to reverse current statute and the general voting public will know its repeal would require a future constitutional amendment. This constitutional amendment is a refile of S.J.R. 35 from the 88th Regular Session that passed the Senate 29-1, but failed to pass on third reading in the House of Representatives. S.J.R. 37 proposes a constitutional amendment clarifying that non-citizens of the United States may not vote in any election within the State of Texas. Should this bill affirmatively pass the legislature, the proposed constitutional amendment shall be submitted to Texas voters as a ballot proposition. S.J.R. 37 proposes a constitutional amendment clarifying that a voter must be a United States citizen. PROPOSITION 17 (HJR 34) "The constitutional amendment to authorize the legislature to provide for an exemption from ad valorem taxation of the amount of the market value of real property located in a county that borders the United Mexican States that arises from the installation or construction on the property of border security infrastructure and related improvements." As of February 20, 2025, the Texas Facilities Commission has completed 56.9 miles of border wall and has closed on 105 easements that enable the construction of border infrastructure on private land. The author informed the committee that the installation of border security infrastructure on private land could place an unexpected and unfair burden on property owners who dedicate land for that purpose by increasing the property's appraised value, which could increase property taxes. H.J.R. 34 seeks to ensure that property owners supporting border security efforts are not financially penalized for their contributions by providing a property tax exemption for the value added to property through the construction or installation of border security infrastructure and related improvements. H.J.R. 34 proposes a constitutional amendment to authorize the legislature to provide for an exemption from ad valorem taxation of the amount of the market value of real property located in a county that borders the United Mexican States that arises from the installation or construction on the property of border security infrastructure and related improvements.