Skip to main content

HB 3637

AN ACT relating to the authority of a county commissioners court to adopt

House Bill • Troxclair | Isaac | Zwiener | Harris Davila | Virdell
Filed

Filed

Bill introduced by legislator

Committee

Hearing

Passed Cmte

Calendar

Passed

Sent

Enrolled

Governor

Signed

89th Regular Session

Jan 14, 2025 - Jun 2, 2025 • Session ended

Awaiting Committee Assignment

Bill filed, pending referral to House committee

← Back to Bills

Committee

Not yet assigned

Fiscal Note

Not available

What This Bill Does

Allows county commissioners courts to create a property tax exemption for homeowners and property owners who install rainwater harvesting or graywater systems. If approved, property owners could receive a tax exemption for the portion of their property's appraised value directly related to these water conservation installations. The exemption would apply to all taxing units in the county and take effect in 2026, but is contingent on voters approving a related constitutional amendment.

Subject Areas

Water--General Water--Conservation Taxation--Property-Exemptions County Government--General Taxation--Property-Appraisals & Appraisal Districts

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 History

filed

Bill filed: AN ACT relating to the authority of a county commissioners court to adopt

Related Guides

Learn more about tracking Texas legislation and working with lobbyists.

How to Read & Track Texas Bills

Master bill numbering, understand legislative language, and learn effective tracking strategies.

Understanding Texas Legislative Deadlines

Navigate the 140-day session with critical calendar dates and filing deadlines.

How Laws Get Made in Texas

Follow a bill's journey from filing to the governor's desk through committees and floor votes.

When Should Your Business Hire a Lobbyist?

Discover the signs that your business needs professional advocacy at the Texas Capitol.