| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 85R2331 SMH-D | |
| 2 | 2 | By: Isaac H.B. No. 1334 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to a local option exemption from ad valorem taxation of the | |
| 8 | 8 | portion of the appraised value of a person's property that is | |
| 9 | 9 | attributable to the installation on the property of a rainwater | |
| 10 | 10 | harvesting system. | |
| 11 | 11 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 12 | 12 | SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by | |
| 13 | 13 | adding Section 11.325 to read as follows: | |
| 14 | 14 | Sec. 11.325. RAINWATER HARVESTING SYSTEMS. The governing | |
| 15 | 15 | body of a taxing unit by official action of the governing body | |
| 16 | 16 | adopted in the manner required by law for official actions may | |
| 17 | 17 | exempt from taxation the portion of the appraised value of property | |
| 18 | 18 | that is attributable to the installation on the property of a | |
| 19 | 19 | rainwater harvesting system. | |
| 20 | 20 | SECTION 2. This Act applies only to ad valorem taxes imposed | |
| 21 | 21 | for a tax year beginning on or after the effective date of this Act. | |
| 22 | 22 | SECTION 3. This Act takes effect January 1, 2018. |