| 1 | 1 | | 89R1570 MLH-F |
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| 2 | 2 | | By: Troxclair H.B. No. 3637 |
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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 the authority of a county commissioners court to adopt |
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| 10 | 10 | | an exemption from ad valorem taxation by each taxing unit that taxes |
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| 11 | 11 | | the property of the portion of the appraised value of a person's |
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| 12 | 12 | | property that is attributable to the installation in or on the |
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| 13 | 13 | | property of certain water conservation systems. |
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| 14 | 14 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 15 | 15 | | SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by |
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| 16 | 16 | | adding Section 11.325 to read as follows: |
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| 17 | 17 | | Sec. 11.325. WATER CONSERVATION SYSTEMS. (a) In this |
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| 18 | 18 | | section, "graywater" has the meaning assigned by Section 341.039, |
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| 19 | 19 | | Health and Safety Code. |
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| 20 | 20 | | (b) The commissioners court of a county by order may adopt |
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| 21 | 21 | | an exemption from taxation of the portion of the appraised value of |
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| 22 | 22 | | a person's property that is attributable to the installation in or |
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| 23 | 23 | | on the property of a rainwater harvesting or graywater system. An |
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| 24 | 24 | | exemption adopted by a commissioners court under this section |
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| 25 | 25 | | applies to the taxation of property by each taxing unit that taxes |
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| 26 | 26 | | the property. |
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| 27 | 27 | | SECTION 2. This Act applies only to ad valorem taxes imposed |
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| 28 | 28 | | for a tax year beginning on or after the effective date of this Act. |
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| 29 | 29 | | SECTION 3. This Act takes effect January 1, 2026, but only |
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| 30 | 30 | | if the constitutional amendment to authorize the commissioners |
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| 31 | 31 | | court of a county to exempt from ad valorem taxation by each |
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| 32 | 32 | | political subdivision that taxes the property the portion of the |
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| 33 | 33 | | assessed value of a person's property that is attributable to the |
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| 34 | 34 | | installation in or on the property of a rainwater harvesting or |
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| 35 | 35 | | graywater system is approved by the voters. If that amendment is |
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| 36 | 36 | | not approved by the voters, this Act has no effect. |
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