HB 1256
AN ACT relating to the authority of a county commissioners court to adopt
89th Regular Session
Jan 14, 2025 - Jun 2, 2025 • Session ended
Awaiting Committee Assignment
Bill filed, pending referral to House committee
Committee
Not yet assigned
Fiscal Note
Not available
What This Bill Does
Allows county commissioners courts to create property tax exemptions for homeowners and property owners who install rainwater harvesting or graywater systems. If approved by voters through a constitutional amendment, the exemption would reduce the taxable property value by the amount spent on these water conservation systems. The bill aims to incentivize water conservation by providing a financial benefit to property owners who invest in sustainable water infrastructure.
Subject Areas
Bill Text
relating to the authority of a county commissioners court to adopt an exemption from ad valorem taxation by each taxing unit that taxes the property of the portion of the appraised value of a person's property that is attributable to the installation in or on the property of certain water conservation systems. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by adding Section 11.325 to read as follows: Sec. 11.325. WATER CONSERVATION SYSTEMS. (a) In this section, "graywater" has the meaning assigned by Section 341.039, (b) The commissioners court of a county by order may adopt an exemption from taxation of the portion of the appraised value of a person's property that is attributable to the installation in or on the property of a rainwater harvesting or graywater system. An exemption adopted by a commissioners court under this section applies to the taxation of property by each taxing unit that taxes SECTION 2. This Act applies only to ad valorem taxes imposed for a tax year beginning on or after the effective date of this Act. SECTION 3. This Act takes effect January 1, 2026, but only if the constitutional amendment to authorize the commissioners court of a county to exempt from ad valorem taxation by each political subdivision that taxes the property the portion of the assessed value of a person's property that is attributable to the installation in or on the property of a rainwater harvesting or graywater system is approved by the voters. If that amendment is not approved by the voters, this Act has no effect.
Bill Sponsors
Legislators who authored or co-sponsored this bill.
Bill History
Bill filed: AN ACT relating to the authority of a county commissioners court to adopt
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