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.
Impact
If implemented, HB30 will directly influence state tax laws by allowing county-level adjustments in property tax assessments related to water conservation systems. The bill is designed to support sustainability initiatives by providing financial incentives for property owners who adopt such systems. The effectiveness of this proposed exemption is contingent upon the approval of a constitutional amendment that would enable these tax exemptions, thereby linking these two legislative processes closely together.
Summary
House Bill 30 (HB30) aims to grant county commissioners' courts the authority to exempt a portion of the appraised value of properties from ad valorem taxation, specifically for properties that have installed certain water conservation systems, including rainwater harvesting and graywater systems. This legislative effort seeks to encourage local governments to promote water conservation practices by alleviating the financial burden associated with property taxes for homeowners who invest in these environmental technologies.
Sentiment
The discussions around HB30 reflect a generally positive sentiment among supporters who argue that it is a progressive step towards enhancing environmental sustainability. Legislators and stakeholders shared the view that the bill could lead to broader adoption of water conservation practices among homeowners. However, there may be concerns regarding its implementation and the reliance on voters to approve the necessary amendments to facilitate the bill's provisions.
Contention
Despite the overall positive reception, notable points of contention may arise concerning the potential impact on local government revenue. Critics of similar measures often express concerns about the long-term financial implications of tax exemptions on essential public services. The necessity of obtaining voter approval for the accompanying constitutional amendment further complicates the bill's pathway, as it brings into question public willingness to support tax exemptions that could affect the counties' financial resources.
Texas Constitutional Statutes Affected
Tax Code
Chapter 11. Taxable Property And Exemptions
Section: New Section
Health And Safety Code
Chapter 341. Minimum Standards Of Sanitation And Health Protection Measures
Enabling for
Proposing a 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.
TX HJR6
Enabling for
Proposing a 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.
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.
Relating to the exemption from ad valorem taxation of certain assets used for agricultural production and 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.
Proposing a 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.
Proposing a constitutional amendment to authorize the legislature to define certain terms for purposes of the exemption from ad valorem taxation of farm products in the hands of a producer and 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.
Relating to an exemption from ad valorem taxation of the amount of the appraised value of real property that arises from the installation in the property of certain energy efficiency-related improvements.
Relating to an exemption from ad valorem taxation of a portion of the appraised value of tangible personal property a person owns that is held or used for the production of income.
Relating to an exemption from ad valorem taxation of a portion of the appraised value of tangible personal property that is held or used for the production of income and a franchise tax credit for the payment of certain related ad valorem taxes.
Relating to the authority of the commissioners court of a county to adopt an exemption from ad valorem taxation by the county of a portion, expressed as a dollar amount, of the appraised value of an individual's residence homestead.
Relating to the authority of the commissioners court of a county to adopt an exemption from ad valorem taxation by the county of a portion, expressed as a dollar amount, of the appraised value of an individual's residence homestead.
Relating to the authority of the governing body of a taxing unit other than a school district to adopt an exemption from ad valorem taxation of a portion, expressed as a dollar amount, of the appraised value of an individual's residence homestead and to the authority of the governing body of any taxing unit that has adopted an exemption from ad valorem taxation of a percentage of the appraised value of an individual's residence homestead to reduce the amount of or repeal the exemption.