| 1 | 1 | | 89R12024 DRS-D |
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| 2 | 2 | | By: Hopper H.J.R. No. 168 |
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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 JOINT RESOLUTION |
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| 8 | 8 | | proposing a constitutional amendment to authorize the legislature |
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| 9 | 9 | | to exempt from ad valorem taxation a portion of the appraised value |
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| 10 | 10 | | of certain land that is located in a priority groundwater |
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| 11 | 11 | | management area and is not irrigated. |
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| 12 | 12 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 13 | 13 | | SECTION 1. Article VIII, Texas Constitution, is amended by |
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| 14 | 14 | | adding Section 1-t to read as follows: |
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| 15 | 15 | | Sec. 1-t. The legislature by general law may exempt from ad |
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| 16 | 16 | | valorem taxation a percentage not to exceed 35 percent of the |
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| 17 | 17 | | appraised value of land a person owns that is located in a priority |
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| 18 | 18 | | groundwater management area, is at least one-half acre in area, is |
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| 19 | 19 | | not irrigated, and is not subject to appraisal under a law enacted |
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| 20 | 20 | | under Section 1-d or 1-d-1 of this article. The legislature by |
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| 21 | 21 | | general law may define "priority groundwater management area" for |
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| 22 | 22 | | purposes of this section and may prescribe additional eligibility |
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| 23 | 23 | | requirements for the exemption authorized by this section. |
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| 24 | 24 | | SECTION 2. This proposed constitutional amendment shall be |
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| 25 | 25 | | submitted to the voters at an election to be held November 4, 2025. |
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| 26 | 26 | | The ballot shall be printed to permit voting for or against the |
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| 27 | 27 | | proposition: "The constitutional amendment to authorize the |
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| 28 | 28 | | legislature to exempt from ad valorem taxation a portion of the |
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| 29 | 29 | | appraised value of certain land that is located in a priority |
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| 30 | 30 | | groundwater management area and is not irrigated." |
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