| 1 | 1 | | 89R366 RDS-D |
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| 2 | 2 | | By: Raymond H.B. No. 1370 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to an exemption from ad valorem taxation of the amount of |
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| 10 | 10 | | the appraised value of real property that arises from the use of |
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| 11 | 11 | | xeriscape on the property. |
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| 12 | 12 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 13 | 13 | | SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by |
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| 14 | 14 | | adding Section 11.321 to read as follows: |
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| 15 | 15 | | Sec. 11.321. USE OF XERISCAPE ON REAL PROPERTY. (a) In |
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| 16 | 16 | | this section, "xeriscape" has the meaning assigned by Section |
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| 17 | 17 | | 2166.404, Government Code. |
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| 18 | 18 | | (b) A person is entitled to an exemption from taxation of |
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| 19 | 19 | | the amount of the appraised value of real property owned by the |
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| 20 | 20 | | person that arises from the use of xeriscape on the property. |
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| 21 | 21 | | SECTION 2. The change in law made by this Act applies only |
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| 22 | 22 | | to a tax year that begins on or after the effective date of this Act. |
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| 23 | 23 | | SECTION 3. This Act takes effect January 1, 2026, but only |
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| 24 | 24 | | if the constitutional amendment proposed by the 89th Legislature, |
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| 25 | 25 | | Regular Session, 2025, to authorize the legislature to provide for |
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| 26 | 26 | | an exemption from ad valorem taxation of the amount of the market |
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| 27 | 27 | | value of real property that arises from the use of xeriscape on the |
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| 28 | 28 | | property is approved by the voters. If that amendment is not |
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| 29 | 29 | | approved by the voters, this Act has no effect. |
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