85R2331 SMH-D
By: Isaac H.B. No. 1334
A BILL TO BE ENTITLED
AN ACT
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.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
adding Section 11.325 to read as follows:
Sec. 11.325. RAINWATER HARVESTING SYSTEMS. 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 the portion of the appraised value of property
that is attributable to the installation on the property of a
rainwater harvesting system.
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, 2018.