Bill Text: TX HB40 | 2023-2024 | 88th Legislature | Engrossed


Bill Title: 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.

Spectrum: Bipartisan Bill

Status: (Engrossed - Dead) 2023-05-15 - Referred to Local Government [HB40 Detail]

Download: Texas-2023-HB40-Engrossed.html
  88R25581 SHH-F
 
  By: Zwiener, Isaac, Troxclair, H.B. No. 40
      King of Uvalde, Murr
 
 
 
A BILL TO BE ENTITLED
 
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.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter B, Chapter 11, Tax Code, is amended by
  adding Section 11.325 to read as follows:
         Sec. 11.325.  WATER CONSERVATION SYSTEMS. (a) In this
  section, "graywater" has the meaning assigned by Section 341.039,
  Health and Safety Code.
         (b)  The commissioners court of a county by order may adopt
  an exemption from taxation of the portion of the appraised value of
  a person's property that is attributable to the installation in or
  on the property of a rainwater harvesting or graywater system.  An
  exemption adopted by a commissioners court under this section
  applies to the taxation of property by each taxing unit that taxes
  the property.
         SECTION 2.  This Act applies only to ad valorem taxes imposed
  for a tax year beginning on or after the effective date of this Act.
         SECTION 3.  This Act takes effect January 1, 2024, but only
  if the constitutional amendment to authorize the commissioners
  court of a county to exempt from ad valorem taxation by each
  political subdivision that taxes the property the portion of the
  assessed value of a person's property that is attributable to the
  installation in or on the property of a rainwater harvesting or
  graywater system is approved by the voters.  If that amendment is
  not approved by the voters, this Act has no effect.
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