Texas House Bill HJR32

Texas 2025 - 89th 2nd C.S.

• Filed: 8/21/25

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 enacted, HJR32 would alter the Texas Constitution to allow specific exemptions from property taxation for landowners who meet defined criteria. By specifically targeting non-irrigated land in priority groundwater management areas, it aims to encourage responsible land use and water conservation efforts. This may not only provide financial benefits to the landowners but also support state and local objectives related to environmental sustainability.

Summary

HJR32 proposes a constitutional amendment that allows the Texas legislature to exempt up to 35% of the appraised value from ad valorem taxation for certain lands located in priority groundwater management areas that are not irrigated. The focus of the bill is to provide tax relief to property owners in these designated areas in an effort to promote sustainable land management practices. This legislation seeks to align property taxation policies with the goals of conserving groundwater resources.

Contention

Debate surrounding HJR32 is likely to revolve around environmental concerns and fiscal implications. Supporters argue that providing tax exemptions for non-irrigated land within priority groundwater management regions can incentivize better conservation of natural resources. However, critics may raise concerns about how such exemptions impact state revenue and whether they could disproportionately benefit certain landowners over others. Additionally, defining what constitutes a 'priority groundwater management area' will be a critical aspect of implementing the amendment.