Amend HB 3241 (house committee report) as follows:
(1) Add the following appropriately numbered SECTIONS to the bill and renumber subsequent SECTIONS of the bill accordingly:
SECTION ____. 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, Health and Safety Code.
(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 the property.
SECTION ____. Section 11.325, Tax Code, as added by this Act, applies only to ad valorem taxes imposed for a tax year that begins on or after January 1, 2024.
(2) On page 1, line 24, strike "This Act takes effect September 1, 2023." and substitute the following:
(a) Except as provided by Subsection (b) of this section, this Act takes effect September 1, 2023.
(b) Section 11.325, Tax Code, as added by this Act, takes effect January 1, 2024, 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, Section 11.325, Tax Code, as added by this Act, has no effect.