Proposing a 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.
Impact
The proposed amendment would modify Section 1-m, Article VIII, of the Texas Constitution to enable legislative action regarding tax exemptions directly related to specific environmental improvements. It is expected to promote investment in water-related conservation initiatives and desalination projects by financially incentivizing property owners to adopt such measures. As a result, it could lead to improved water management and sustainability efforts in Texas, benefiting both urban and rural communities facing water challenges.
Summary
HJR25 proposes a constitutional amendment that would empower the Texas legislature to grant exemptions from ad valorem taxes for properties that implement water conservation initiatives, desalination projects, or brush control initiatives. This amendment, if enacted, would allow local taxing units to exempt a portion of the assessed value of such properties from taxes. By facilitating the adoption of environmentally friendly practices through tax incentives, the bill aims to support initiatives that address water scarcity and enhance conservation efforts across the state.
Contention
While proponents argue that HJR25 will significantly contribute to the state's environmental goals and water management strategies, there may be contention surrounding the financial implications for local governments. Critics may raise concerns about potential revenue losses from ad valorem taxes that could result from such exemptions, stressing the need for a careful balance between incentivizing conservation and maintaining adequate funding for public services. The bill's implementation also raises questions about the criteria for determining what qualifies as a qualifying project and the potential administrative burdens on local governments tasked with implementing the tax exemptions.
Duplicate
Proposing a 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.
Enabled by
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.
Proposing a constitutional amendment to authorize the legislature to exempt from ad valorem taxation the portion of the assessed value of a person's property that is attributable to the installation or construction in or on the property of border security infrastructure.
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 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 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 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 legislature to limit the maximum appraised value for ad valorem tax purposes and exempt from ad valorem taxation a portion of the market value of rental real property that primarily serves as the residence of the occupants of the property.