HB 1370
AN ACT relating to an exemption from ad valorem taxation of the amount of
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
Provides a property tax exemption for homeowners and property owners who use xeriscape (water-efficient landscaping) on their land. If the corresponding constitutional amendment is approved by voters, property owners can receive a tax exemption for the portion of their property's appraised value that results from implementing xeriscape techniques. The exemption would apply to tax years beginning on or after January 1, 2026, encouraging water conservation and sustainable landscaping practices.
Subject Areas
Bill Text
relating to an exemption from ad valorem taxation of the amount of the appraised value of real property that arises from the use of BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by adding Section 11.321 to read as follows: Sec. 11.321. USE OF XERISCAPE ON REAL PROPERTY. (a) In this section, "xeriscape" has the meaning assigned by Section (b) A person is entitled to an exemption from taxation of the amount of the appraised value of real property owned by the person that arises from the use of xeriscape on the property. SECTION 2. The change in law made by this Act applies only to a tax year that begins on or after the effective date of this Act. SECTION 3. This Act takes effect January 1, 2026, but only if the constitutional amendment proposed by the 89th Legislature, Regular Session, 2025, to authorize the legislature to provide for an exemption from ad valorem taxation of the amount of the market value of real property that arises from the use of xeriscape on the property 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 an exemption from ad valorem taxation of the amount of
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