Relating to an exemption from ad valorem taxation of a portion of the appraised value of certain land that is located in a priority groundwater management area and is not irrigated.
Impact
The implementation of HB 99 is expected to have significant effects on local tax revenue structures, particularly in areas heavily reliant on agricultural land that fits the proposed criteria. By reducing the tax burden on non-irrigated landowners, the bill aims to encourage better land use practices within regions designated as priority groundwater management areas. Legislators hope this will stimulate investment in land preservation and sustainable practices while potentially alleviating economic pressures on agricultural producers.
Summary
House Bill 99 aims to provide a financial incentive for landowners in Texas by granting an exemption from ad valorem taxation for a portion of the appraised value of certain non-irrigated lands located within priority groundwater management areas. The specific exemption would allow eligible landowners to exclude 35 percent of the appraised value from taxation, contingent upon meeting certain criteria regarding land use and ownership. This legislative measure is framed within the context of promoting sustainable land management practices and may assist in addressing water conservation efforts in the state.
Contention
Notably, there may be contention surrounding the assessment and administration of this exemption, especially regarding how strictly the definitions of qualifying land are enforced. Critics may argue that it could lead to misuse or a reduction in overall tax contributions from agricultural areas, thereby impacting local funding for schools and public services. Furthermore, as this bill requires voter approval for the accompanying constitutional amendment to take effect, there could be debate and campaigning around its necessity and implications, reflecting broader discussions about water usage and land rights in Texas.
Enabling for
Proposing a constitutional amendment to authorize the legislature to exempt from ad valorem taxation a portion of the appraised value of certain land that is located in a priority groundwater management area and is not irrigated.
Relating to an exemption from ad valorem taxation of a portion of the appraised value of certain land that is located in a priority groundwater management area and is not irrigated.
Proposing a constitutional amendment to authorize the legislature to exempt from ad valorem taxation a portion of the appraised value of certain land that is located in a priority groundwater management area and is not irrigated.
Relating to an exemption from ad valorem taxation of a portion of the appraised value of a property other than a residence homestead that is the primary residence of an adult who has an intellectual or developmental disability and who must be related to the owner or trustee of the property within a certain degree by consanguinity.
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.
Relating to an exemption from ad valorem taxation of the amount of the appraised value of real property that arises from the installation or construction on the property of a generator that is primarily for the production and distribution of energy for on-site use.
Relating to an exemption from ad valorem taxation of the amount of the appraised value of real property that arises from the installation or construction on the property of a generator that is primarily for the production and distribution of energy for on-site use.
Relating to an exemption from ad valorem taxation of the total appraised value of the residence homesteads of certain disabled first responders and their surviving spouses.
Relating to an exemption from ad valorem taxation of the amount of the appraised value of real property located in certain counties that arises from the installation or construction on the property of border security infrastructure and related improvements and to the consideration of the price paid by certain governmental entities for a parcel of or easement in real property purchased for the purpose of installing or constructing such infrastructure when appraising other real property.
Relating to an exemption from ad valorem taxation of a portion of the appraised value of the residence homesteads of certain elderly persons and their surviving spouses.