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 | ||
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| 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. | ||
