Bill Text: TX HB1370 | 2025-2026 | 89th Legislature | Introduced

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Bill Title: Relating to an exemption from ad valorem taxation of the amount of the appraised value of real property that arises from the use of xeriscape on the property.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-11-18 - Filed [HB1370 Detail]

Download: Texas-2025-HB1370-Introduced.html

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89R366 RDS-D
By: Raymond H.B. No. 1370

A BILL TO BE ENTITLED
AN ACT
relating to an exemption from ad valorem taxation of the amount of
the appraised value of real property that arises from the use of
xeriscape on the property.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
adding Section 11.321 to read as follows:
Sec. 11.321. USE OF XERISCAPE ON REAL PROPERTY. (a) In
this section, "xeriscape" has the meaning assigned by Section
2166.404, Government Code.
(b) A person is entitled to an exemption from taxation of
the amount of the appraised value of real property owned by the
person that arises from the use of xeriscape on the property.
SECTION 2. The change in law made by this Act applies only
to a tax year that begins on or after the effective date of this Act.
SECTION 3. This Act takes effect January 1, 2026, but only
if the constitutional amendment proposed by the 89th Legislature,
Regular Session, 2025, to authorize the legislature to provide for
an exemption from ad valorem taxation of the amount of the market
value of real property that arises from the use of xeriscape on the
property is approved by the voters. If that amendment is not
approved by the voters, this Act has no effect.