Texas 2025 - 89th Regular

Texas House Bill HB1370

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

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.

Impact

The implementation of HB1370 could lead to a significant shift in how property taxes are assessed concerning landscaping techniques in Texas. By incentivizing xeriscaping, the bill aims to promote sustainable landscaping practices that conserve water and enhance the ecological environment. If approved, this exemption may encourage more property owners to consider xeriscaping as a viable option, leading to broader adoption across residential and commercial properties. This could ultimately benefit the state in terms of reduced water usage and improved environmental health.

Summary

House Bill 1370 seeks to provide an exemption from ad valorem taxation for the appraised value of real property that utilizes xeriscaping techniques. Xeriscaping, which refers to landscaping that reduces or eliminates the need for irrigation, is recognized as a beneficial practice for water conservation and environmental sustainability. Under this bill, property owners who implement xeriscaping on their properties would be entitled to this tax exemption, thus potentially reducing their property tax liabilities based on the value added through sustainable landscaping practices.

Contention

A notable aspect of HB1370 is its conditional nature; the bill's effective date hinges on the approval of a proposed constitutional amendment by Texas voters. This requirement introduces an element of uncertainty, as the amendment must garner sufficient public support to move forward. Critics may argue about the fiscal implications of granting tax exemptions based on landscaping choices, raising concerns about the potential impact on local government revenue from property taxes. Supporters, however, may contend that the environmental benefits justify the trade-offs in tax revenues.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 11. Taxable Property And Exemptions
    • Section: New Section

Companion Bills

TX HJR97

Enabling for Proposing a constitutional amendment 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.

Similar Bills

No similar bills found.