Article VIII, Section 1-e of the Texas Constitution
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.
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
- Vernon's Annotated Constitution of the State of Texas (multi-volume and up-to-date resource available at all law and many municipal libraries)
- The Texas State Constitution: A Reference Guide (one-volume resource available at most law and some municipal libraries)
- The Constitution of the State of Texas: An Annotated and Comparative Analysis (two-volume resource available at most law and some municipal libraries)
Online Resources
- Constitution of the State of Texas (1876) (resource published online and maintained by the University of Texas School of Law)
- Amendments to the Texas Constitution Since 1876 (resource published online and regularly updated by the Legislative Council)
- Reports Analyzing Proposed Amendments (resource published online and regularly updated by the Legislative Reference Library)