Article VIII, Section 29 of the Texas Constitution

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Added November 3, 2015:

(a) After January 1, 2016, no law may be enacted that imposes a transfer tax on a transaction that conveys fee simple title to real property.

(b) This section does not prohibit: (1) the imposition of a general business tax measured by business activity; (2) the imposition of a tax on the production of minerals; (3) the imposition of a tax on the issuance of title insurance; or (4) the change of a rate of a tax in existence on January 1, 2016.

Editor Comments

It is unclear why this section was numbered 29 instead of 25, which was and remains the next-available Article VIII section number.

Attorney Steve Smith

Recent Decisions

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Historic Decisions

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Online Resources