|
|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
relating to an exemption from ad valorem taxation of a portion of |
|
the appraised value of certain land that is located in a priority |
|
groundwater management area and is not irrigated. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by |
|
adding Section 11.38 to read as follows: |
|
Sec. 11.38. CERTAIN LAND IN PRIORITY GROUNDWATER MANAGEMENT |
|
AREA. (a) In this section, "priority groundwater management area" |
|
has the meaning assigned by Section 35.002, Water Code. |
|
(b) A person is entitled to an exemption from taxation of 35 |
|
percent of the appraised value of a tract of land the person owns |
|
that is: |
|
(1) located in a priority groundwater management area; |
|
(2) at least one-half acre in area, not including any |
|
portion of the tract underlying a structure; |
|
(3) not irrigated; and |
|
(4) not subject to appraisal under Subchapter C, D, E, |
|
or H, Chapter 23. |
|
SECTION 2. Section 11.43(c), Tax Code, is amended to read as |
|
follows: |
|
(c) An exemption provided by Section 11.13, 11.131, 11.132, |
|
11.133, 11.134, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19, |
|
11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231, |
|
11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, 11.35, [or] |
|
11.36, or 11.38, once allowed, need not be claimed in subsequent |
|
years, and except as otherwise provided by Subsection (e), the |
|
exemption applies to the property until it changes ownership or the |
|
person's qualification for the exemption changes. However, except |
|
as provided by Subsection (r), the chief appraiser may require a |
|
person allowed one of the exemptions in a prior year to file a new |
|
application to confirm the person's current qualification for the |
|
exemption by delivering a written notice that a new application is |
|
required, accompanied by an appropriate application form, to the |
|
person previously allowed the exemption. If the person previously |
|
allowed the exemption is 65 years of age or older, the chief |
|
appraiser may not cancel the exemption due to the person's failure |
|
to file the new application unless the chief appraiser complies |
|
with the requirements of Subsection (q), if applicable. |
|
SECTION 3. This Act applies only to a tax year that begins |
|
on or after the effective date of this Act. |
|
SECTION 4. It is the intent of the 89th Legislature, Regular |
|
Session, 2025, that the amendments made by this Act to Section |
|
11.43(c), Tax Code, be harmonized with another Act of the 89th |
|
Legislature, Regular Session, 2025, relating to nonsubstantive |
|
additions to and corrections in enacted codes. |
|
SECTION 5. 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 exempt from |
|
ad valorem taxation a portion of the appraised value of certain land |
|
that is located in a priority groundwater management area and is not |
|
irrigated is approved by the voters. If that amendment is not |
|
approved by the voters, this Act has no effect. |