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Bill > HB3637


TX HB3637

TX HB3637
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
03/03/2025
In Committee
04/28/2025
Crossed Over
05/14/2025
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 provides county commissioners courts with the authority to create a property tax exemption for water conservation systems, specifically rainwater harvesting and graywater systems. The bill defines graywater according to the Health and Safety Code and allows county commissioners to adopt an exemption that reduces the taxable property value by the amount spent on installing these water-saving systems. This exemption would apply to all taxing units that tax the property, potentially providing a financial incentive for property owners to invest in water conservation technologies. The bill is contingent upon voter approval of a related constitutional amendment and, if approved, would take effect on January 1, 2026, applying to ad valorem (property) taxes for tax years beginning on or after that date. The goal appears to be encouraging water conservation by offering a tax benefit to property owners who implement rainwater harvesting or graywater recycling systems.

Committee Categories

Budget and Finance

Sponsors (7)

Last Action

Received from the House (on 05/14/2025)

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