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Bill > SB1633


TX SB1633

TX SB1633
Relating to the authority of a county commissioners court to adopt an exemption from ad valorem taxation by each taxing unit that taxes the property of the portion of the appraised value of a person's property that is attributable to the installation in or on the property of certain water conservation systems.


summary

Introduced
02/25/2025
In Committee
05/23/2025
Crossed Over
05/20/2025
Passed
Dead
06/02/2025

Introduced Session

89th Legislature Regular Session

Bill Summary

AN ACT relating to the authority of a county commissioners court to adopt an exemption from ad valorem taxation by each taxing unit that taxes the property of the portion of the appraised value of a person's property that is attributable to the installation in or on the property of certain water conservation systems.

AI Summary

This bill allows county commissioners courts to adopt a property tax exemption for the portion of a property's value attributable to installing water conservation systems like rainwater harvesting or graywater systems. Specifically, the bill defines graywater using an existing health and safety code definition and enables county commissioners to create an optional tax exemption that would apply to all taxing units that tax the property. The exemption is conditional on voters approving a related constitutional amendment, and if approved, would take effect on January 1, 2026, applying to tax years beginning on or after that date. The bill aims to incentivize water conservation efforts by providing a potential financial benefit to property owners who invest in water-saving infrastructure, with the ultimate implementation dependent on voter approval of a corresponding constitutional amendment.

Committee Categories

Budget and Finance, Government Affairs

Sponsors (3)

Last Action

Referred to Ways & Means (on 05/23/2025)

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