Texas House Bill HJR16

Texas 2025 - 89th 1st C.S.

• Filed: 7/15/25

Caption

Proposing a constitutional amendment to authorize the legislature to exempt from ad valorem taxation a portion of the appraised value of certain land that is located in a priority groundwater management area and is not irrigated.

Impact

If passed, this amendment would significantly alter the taxation landscape for landowners in priority groundwater management areas, potentially incentivizing sustainable land use practices. By alleviating some of the property tax burdens, the amendment aims to encourage land conservation efforts while addressing the pressing issue of groundwater availability. This legislative change would enable more flexible land usage that can support environmental stability in critically stressed areas.

Summary

HJR16 is a joint resolution that proposes a constitutional amendment allowing the Texas legislature to exempt up to 35 percent of the appraised value of certain non-irrigated land located within designated priority groundwater management areas from ad valorem taxation. This initiative is aimed at providing financial relief to landowners in those areas, particularly focusing on land that meets specific criteria, such as being at least one-half acre in size and not falling under other tax appraisal laws. The proposed amendment emphasizes the importance of groundwater management amid ongoing discussions around water resource conservation in Texas.

Contention

The proposal has sparked a range of opinions among stakeholders. Supporters argue that HJR16 provides necessary economic relief and promotes responsible land stewardship, particularly in regions where water resources are under pressure. However, critics may contend that reduced tax revenues could negatively impact local governments' ability to fund essential services and infrastructure, potentially creating discrepancies in funding and services across different regions. The resolution's implementation would also require careful consideration of eligibility requirements and definitions related to priority groundwater management areas.