Texas House Bill HB1334

Texas 2017 - 85th Regular

Caption

Relating to a local option exemption from ad valorem taxation of the portion of the appraised value of a person's property that is attributable to the installation on the property of a rainwater harvesting system.

Impact

The bill, if enacted, would modify existing tax regulations within the state, specifically targeting the domain of property tax statutes. By allowing local taxing authorities to provide exemptions for properties with rainwater harvesting systems, the legislation could lead to increased adoption of such systems among property owners. This change could positively influence water conservation efforts across Texas, as homeowners may be more inclined to invest in rainwater collection systems knowing they could receive a tax benefit.

Summary

House Bill 1334 aims to provide a local option for exemptions from ad valorem taxation specifically for property that has had a rainwater harvesting system installed. The bill proposes that the governing body of a taxing unit may exempt from taxation the portion of the appraised value of property directly attributable to the installation of these systems. This effort aligns with broader sustainability goals and initiatives encouraging residents to engage in practices that conserve water and promote environmental stewardship.

Contention

While the bill may not have significant opposition in terms of its intent—promoting environmental measures and sustainability—there could be points of contention regarding the administrative complexities it introduces for local governments. Critics may argue that creating a new tax exemption could require additional monitoring and administration, which might burden already stretched local budgets. Moreover, advocates for broader tax reform may feel that this approach does not address larger issues in the property tax system as a whole.