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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of a county commissioners court to adopt |
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an exemption from ad valorem taxation by each taxing unit that taxes |
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the property of the portion of the appraised value of a person's |
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property that is attributable to the installation in or on the |
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property of certain water 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) The commissioners court of a county by order may adopt |
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an exemption from taxation of the portion of the appraised 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. An |
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exemption adopted by a commissioners court under this section |
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applies to the taxation of property by each taxing unit that taxes |
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the property. |
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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 commissioners |
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court of a county to exempt from ad valorem taxation by each |
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political subdivision that taxes the property the portion of the |
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assessed value of a person's property that is attributable to the |
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installation in or on the property of a rainwater harvesting or |
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graywater system is approved by the voters. If that amendment is |
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not approved by the voters, this Act has no effect. |