Bill > HB1370

This bill introduces a property tax exemption for homeowners who use xeriscape (a water-conserving landscaping approach that uses native, drought-resistant plants) on their property. Specifically, property owners would be entitled to an exemption from taxation for the portion of their property's appraised value that results from implementing xeriscape landscaping. The bill defines xeriscape according to the definition in the Government Code and will only take effect on January 1, 2026, contingent upon voters approving a related constitutional amendment during the 89th Legislature's Regular Session in 2025. The tax exemption would apply to tax years beginning on or after the effective date, meaning homeowners who invest in water-efficient landscaping could receive a reduction in their property tax assessment for the increased value associated with xeriscape improvements. This legislation aims to incentivize water conservation and sustainable landscaping practices by providing a financial benefit to property owners who adopt xeriscaping techniques.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB1370