89R12024 DRS-D
By: Hopper H.J.R. No. 168
A JOINT RESOLUTION
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.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Article VIII, Texas Constitution, is amended by
adding Section 1-t to read as follows:
Sec. 1-t. The legislature by general law may exempt from ad
valorem taxation a percentage not to exceed 35 percent of the
appraised value of land a person owns that is located in a priority
groundwater management area, is at least one-half acre in area, is
not irrigated, and is not subject to appraisal under a law enacted
under Section 1-d or 1-d-1 of this article. The legislature by
general law may define "priority groundwater management area" for
purposes of this section and may prescribe additional eligibility
requirements for the exemption authorized by this section.
SECTION 2. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 4, 2025.
The ballot shall be printed to permit voting for or against the
proposition: "The 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."