Article VIII, Section 1-e of the Texas Constitution

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As amended November 6, 2001:

No State ad valorem taxes shall be levied upon any property within this State.

Editor Comments

This section, added in 1968, has been amended twice.

Attorney Steve Smith

Recent Decisions

  • Morath v. Texas Taxpayer & Student Fairness Coal., 490 S.W.3d 826, 881 (Tex. 2016) ("The trial court held the current system imposed a statewide ad valorem tax in violation of article VIII, section 1-e. We disagree. Article VIII, section 1-e provides: 'No State ad valorem taxes shall be levied upon any property within this State.' We explained in Edgewood III: 'An ad valorem tax is a state tax when it is imposed directly by the State or when the State so completely controls the levy, assessment and disbursement of revenue, either directly or indirectly, that the authority employed is without meaningful discretion.' . . . 'Meaningful discretion' in this context 'is an admittedly imprecise standard.'")

Historic Decisions

None.

Library Resources

Online Resources