Texas 2025 - 89th 2nd C.S.

Texas House Bill HB282

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to an exemption from ad valorem taxation of a portion of the appraised value of certain land that is located in a priority groundwater management area and is not irrigated.

Impact

If enacted, HB 282 would modify how property taxes are assessed on land in designated groundwater management areas. This change is expected to incentivize landowners to refrain from irrigation and manage their land responsibly in alignment with Texas' water conservation goals. By reducing the financial burden of property taxes on such land, the bill could encourage better environmental stewardship and contribute to long-term sustainability within these crucial water zones.

Summary

House Bill 282 aims to provide an exemption from ad valorem taxation for certain tracts of land that are located in priority groundwater management areas and are not irrigated. Specifically, the bill proposes a 35% exemption from the appraised value of such land, promoting incentives for landowners to maintain land in a manner that conserves water resources. This legislation intends to further support environmental efforts within regions that are deemed to have critical groundwater management needs, thus aligning tax policy with sustainable land management practices.

Contention

Notable points of contention surrounding HB 282 hinge on the implications of the tax exemption, particularly regarding equitable treatment among landowners. Some critics may argue that the exemption could disproportionately benefit larger landholders who may have more resources to manage and maintain their properties without irrigation. Additionally, there are concerns about potential impacts on local tax revenues, which could result from the loss of taxable property values due to the exemption, raising questions about how municipalities and counties will manage financing for public services as a result.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 11. Taxable Property And Exemptions
    • Section: New Section

Companion Bills

TX HJR32

Enabling for 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.

Previously Filed As

TX HB3935

Relating to an exemption from ad valorem taxation of a portion of the appraised value of certain land that is located in a priority groundwater management area and is not irrigated.

TX HB99

Relating to an exemption from ad valorem taxation of a portion of the appraised value of certain land that is located in a priority groundwater management area and is not irrigated.

TX HJR168

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.

TX HJR16

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.

TX HB297

Relating to the exemption from ad valorem taxation of part of the appraised value of the residence homestead of a partially disabled veteran or the surviving spouse of such a veteran based on the disability rating of the veteran.

TX HB301

Relating to an exemption from ad valorem taxation of the total appraised value of the residence homesteads of certain elderly individuals and their surviving spouses.

TX HB252

Relating to an exemption from ad valorem taxation of the total appraised value of the residence homesteads of certain elderly persons and their surviving spouses.

TX HB5445

Relating to an exemption from ad valorem taxation of a portion of the appraised value of the residence homestead of a school district employee.

TX HB2039

Relating to an exemption from ad valorem taxation of the amount of the appraised value of residential real property that arises from the installation in the property of certain energy efficiency-related improvements.

TX HB4090

Relating to an exemption from ad valorem taxation of the total appraised value of the residence homesteads of certain disabled first responders and their surviving spouses.

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