Bill Text: TX HB1256 | 2025-2026 | 89th Legislature | Introduced

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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.

Sponsorship: Slight Partisan Bill (Republican 2-1)

Status: (Introduced - Dead) 2025-04-28 - Reported favorably w/o amendment(s) [HB1256 Detail]

Download: Texas-2025-HB1256-Introduced.html

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89R1570 MLH-F
By: Zwiener H.B. No. 1256

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, 2026, 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.