81R123 SMH-D
By: Aycock H.B. No. 225
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from ad valorem taxation of the portion of
the appraised value of a person's property attributable to the
implementation on the property of water conservation initiatives,
desalination projects, or brush control initiatives.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.32, Tax Code, is amended to read as
follows:
Sec. 11.32. CERTAIN WATER CONSERVATION INITIATIVES. (a)
In this section:
(1) "Brush control" means the selective control,
removal, or reduction from watershed rangelands of noxious
mesquite, prickly pear, salt cedar, or other deep-rooted woody
plants to enhance the availability of water.
(2) "Desalination" means the removal of salts from
nonpotable or brackish surface water or groundwater so that the
water is usable freshwater or high-quality drinking water.
(3) "Rainwater harvesting" means the capture and
storage of rainwater for subsequent use.
(b) A person is entitled to an exemption [The governing body
of a taxing unit by official action of the governing body adopted in
the manner required by law for official actions may exempt] from
taxation of the portion of the appraised [part or all of the
assessed] value of the person's property attributable to the
implementation on the property of rainwater harvesting or other
[which approved] water conservation initiatives, desalination
projects, or brush control initiatives [have been implemented. For
purposes of this section, approved water conservation,
desalination, and brush control initiatives shall be designated
pursuant to an ordinance or other law adopted by the governing
unit].
(c) The comptroller by rule shall adopt standards for
determining whether property qualifies for an exemption under this
section. The comptroller is entitled to request and receive
assistance from another state agency in developing the standards.
The standards may require that:
(1) a rainwater harvesting system or desalination
project have a specified minimum capacity; or
(2) brush control be conducted on an area of a
specified minimum size.
(d) In determining whether property qualifies for an
exemption under this section, the chief appraiser and the appraisal
review board shall apply the standards adopted under Subsection
(c).
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, 2010, but only
if the constitutional amendment to authorize the legislature by
general law to exempt from ad valorem taxes the portion of the
assessed value of property attributable to the implementation on
the property of a water conservation initiative, desalination
project, or brush control initiative is approved by the voters. If
that amendment is not approved by the voters, this Act has no
effect.