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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from ad valorem taxation of the portion of |
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the appraised value of a person's property that is attributable to |
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the installation in or on the property of certain water |
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conservation systems. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by |
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adding Section 11.325 to read as follows: |
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Sec. 11.325. WATER CONSERVATION SYSTEMS. (a) In this |
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section, "graywater" has the meaning assigned by Section 341.039, |
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Health and Safety Code. |
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(b) A person is entitled to an exemption from taxation of |
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the portion of the appraised value of the person's property that is |
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attributable to the installation in or on the property of a |
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rainwater harvesting or graywater system. |
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SECTION 2. This Act applies only to ad valorem taxes imposed |
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for a tax year beginning on or after the effective date of this Act. |
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SECTION 3. This Act takes effect January 1, 2024, but only |
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if the constitutional amendment to authorize the legislature to |
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exempt from ad valorem taxation the portion of the assessed value of |
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a person's property that is attributable to the installation in or |
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on the property of a rainwater harvesting or graywater system is |
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approved by the voters. If that amendment is not approved by the |
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voters, this Act has no effect. |