| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 87R2910 SMH-D | |
| 2 | 2 | By: Zwiener H.B. No. 186 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to an exemption from ad valorem taxation of the portion of | |
| 8 | 8 | the appraised value of a person's property that is attributable to | |
| 9 | 9 | the installation in or on the property of certain water | |
| 10 | 10 | conservation systems. | |
| 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. WATER CONSERVATION SYSTEMS. (a) In this | |
| 15 | 15 | section, "graywater" has the meaning assigned by Section 341.039, | |
| 16 | 16 | Health and Safety Code. | |
| 17 | 17 | (b) A person is entitled to an exemption from taxation of | |
| 18 | 18 | the portion of the appraised value of the person's property that is | |
| 19 | 19 | attributable to the installation in or on the property of a | |
| 20 | 20 | rainwater harvesting or graywater system. | |
| 21 | 21 | SECTION 2. This Act applies only to ad valorem taxes imposed | |
| 22 | 22 | for a tax year beginning on or after the effective date of this Act. | |
| 23 | 23 | SECTION 3. This Act takes effect January 1, 2022, but only | |
| 24 | 24 | if the constitutional amendment to authorize the legislature to | |
| 25 | 25 | exempt from ad valorem taxation the portion of the assessed value of | |
| 26 | 26 | a person's property that is attributable to the installation in or | |
| 27 | 27 | on the property of a rainwater harvesting or graywater system is | |
| 28 | 28 | approved by the voters. If that amendment is not approved by the | |
| 29 | 29 | voters, this Act has no effect. |