Bill > HJR168

This joint resolution proposes a constitutional amendment that would allow the Texas Legislature to create a property tax exemption for certain landowners in priority groundwater management areas. Specifically, the amendment would permit the legislature to exempt up to 35 percent of the appraised value of land that is at least one-half acre in size, located in a priority groundwater management area, and not currently being irrigated. The term "ad valorem taxation" refers to property taxes that are calculated based on the assessed value of the property. The proposed amendment gives the legislature the authority to define what constitutes a "priority groundwater management area" and to establish additional eligibility requirements for this tax exemption. If approved by voters in the November 4, 2025 election, this amendment would provide potential tax relief for landowners in designated groundwater management areas, potentially encouraging land use practices that are more compatible with water conservation efforts.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HJR168