Proposing a constitutional amendment to allow the Texas legislature to exempt data centers and their energy-related equipment from ad valorem.

This bill proposes a constitutional amendment to authorize the Texas legislature to exempt from ad valorem taxation the total appraised value of real property used as a data center and the tangible personal property used by the data center to meet the data center's demand for energy. The amendment, if approved by voters, would allow the legislature to establish additional eligibility requirements for this exemption. The amendment will be submitted to voters in the November 4, 2025 election.

Proposing a constitutional amendment to allow the Texas legislature to exempt data centers and their energy-related equipment from ad valorem.

This bill proposes a constitutional amendment to authorize the Texas legislature to exempt from ad valorem taxation the total appraised value of real property used as a data center and the tangible personal property used by the data center to meet the data center's demand for energy. The amendment, if approved by voters, would allow the legislature to establish additional eligibility requirements for this exemption. The amendment will be submitted to voters in the November 4, 2025 election.