Texas 2025 - 89th Regular

Texas House Bill HB3935 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	89R5807 DRS-D
2	2	By: Hopper H.B. No. 3935
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7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to an exemption from ad valorem taxation of a portion of
10	10	the appraised value of certain land that is located in a priority
11	11	groundwater management area and is not irrigated.
12	12	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	13	SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
14	14	adding Section 11.38 to read as follows:
15	15	Sec. 11.38. CERTAIN LAND IN PRIORITY GROUNDWATER MANAGEMENT
16	16	AREA. (a) In this section, "priority groundwater management area"
17	17	has the meaning assigned by Section 35.002, Water Code.
18	18	(b) A person is entitled to an exemption from taxation of 35
19	19	percent of the appraised value of a tract of land the person owns
20	20	that is:
21	21	(1) located in a priority groundwater management area;
22	22	(2) at least one-half acre in area, not including any
23	23	portion of the tract underlying a structure;
24	24	(3) not irrigated; and
25	25	(4) not subject to appraisal under Subchapter C, D, E,
26	26	or H, Chapter 23.
27	27	SECTION 2. Section 11.43(c), Tax Code, is amended to read as
28	28	follows:
29	29	(c) An exemption provided by Section 11.13, 11.131, 11.132,
30	30	11.133, 11.134, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19,
31	31	11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231,
32	32	11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, 11.35, [or]
33	33	11.36, or 11.38, once allowed, need not be claimed in subsequent
34	34	years, and except as otherwise provided by Subsection (e), the
35	35	exemption applies to the property until it changes ownership or the
36	36	person's qualification for the exemption changes. However, except
37	37	as provided by Subsection (r), the chief appraiser may require a
38	38	person allowed one of the exemptions in a prior year to file a new
39	39	application to confirm the person's current qualification for the
40	40	exemption by delivering a written notice that a new application is
41	41	required, accompanied by an appropriate application form, to the
42	42	person previously allowed the exemption. If the person previously
43	43	allowed the exemption is 65 years of age or older, the chief
44	44	appraiser may not cancel the exemption due to the person's failure
45	45	to file the new application unless the chief appraiser complies
46	46	with the requirements of Subsection (q), if applicable.
47	47	SECTION 3. This Act applies only to a tax year that begins
48	48	on or after the effective date of this Act.
49	49	SECTION 4. It is the intent of the 89th Legislature, Regular
50	50	Session, 2025, that the amendments made by this Act to Section
51	51	11.43(c), Tax Code, be harmonized with another Act of the 89th
52	52	Legislature, Regular Session, 2025, relating to nonsubstantive
53	53	additions to and corrections in enacted codes.
54	54	SECTION 5. This Act takes effect January 1, 2026, but only
55	55	if the constitutional amendment proposed by the 89th Legislature,
56	56	Regular Session, 2025, to authorize the legislature to exempt from
57	57	ad valorem taxation a portion of the appraised value of certain land
58	58	that is located in a priority groundwater management area and is not
59	59	irrigated is approved by the voters. If that amendment is not
60	60	approved by the voters, this Act has no effect.