| |
| |
|
|
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 11.39 to read as follows: |
|
|
Sec. 11.39. 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. If the constitutional amendment proposed by |
|
|
H.J.R. 34, 89th Legislature, Regular Session, 2025, is approved by |
|
|
the voters and the constitutional amendment proposed by H.J.R. 133, |
|
|
89th Legislature, Regular Session, 2025, is not approved by the |
|
|
voters, Section 11.43(c), Tax Code, as amended by H.B. 2730, Acts of |
|
|
the 89th Legislature, Regular Session, 2025, H.B. 1620, Acts of the |
|
|
89th Legislature, Regular Session, 2025, and effective September 1, |
|
|
2025, and H.B. 247, Acts of the 89th Legislature, Regular Session, |
|
|
2025, and effective January 1, 2026, is reenacted and 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, 11.36, |
|
|
[or] 11.37, 11.38, or 11.39, 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), and subject to |
|
|
Subsection (c-1), 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. If the constitutional amendment proposed by |
|
|
H.J.R. 133, 89th Legislature, Regular Session, 2025, is approved by |
|
|
the voters and the constitutional amendment proposed by H.J.R. 34, |
|
|
89th Legislature, Regular Session, 2025, is not approved by the |
|
|
voters, Section 11.43(c), Tax Code, as amended by H.B. 2730, Acts of |
|
|
the 89th Legislature, Regular Session, 2025, H.B. 1620, Acts of the |
|
|
89th Legislature, Regular Session, 2025, and effective September 1, |
|
|
2025, and H.B. 2508, Acts of the 89th Legislature, Regular Session, |
|
|
2025, and effective January 1, 2026, is reenacted and amended to |
|
|
read as follows: |
|
|
(c) An exemption provided by Section 11.13, 11.131, 11.132, |
|
|
11.133, 11.134, 11.136, 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, |
|
|
11.36, [or] 11.37, or 11.39, 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), and subject to |
|
|
Subsection (c-1), 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 4. If both the constitutional amendment proposed by |
|
|
H.J.R. 34, 89th Legislature, Regular Session, 2025, and the |
|
|
constitutional amendment proposed by H.J.R. 133, 89th Legislature, |
|
|
Regular Session, 2025, are approved by the voters, Section |
|
|
11.43(c), Tax Code, as amended by H.B. 2730, Acts of the 89th |
|
|
Legislature, Regular Session, 2025, H.B. 1620, Acts of the 89th |
|
|
Legislature, Regular Session, 2025, and effective September 1, |
|
|
2025, and H.B. 247 and H.B. 2508, Acts of the 89th Legislature, |
|
|
Regular Session, 2025, and effective January 1, 2026, is reenacted |
|
|
and amended to read as follows: |
|
|
(c) An exemption provided by Section 11.13, 11.131, 11.132, |
|
|
11.133, 11.134, 11.136, 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, |
|
|
11.36, [or] 11.37, 11.38, or 11.39, 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), and |
|
|
subject to Subsection (c-1), 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 5. If neither the constitutional amendment proposed |
|
|
by H.J.R. 34, 89th Legislature, Regular Session, 2025, nor the |
|
|
constitutional amendment proposed by H.J.R. 133, 89th Legislature, |
|
|
Regular Session, 2025, is approved by the voters, Section 11.43(c), |
|
|
Tax Code, as amended by H.B. 2730, Acts of the 89th Legislature, |
|
|
Regular Session, 2025, and H.B. 1620, Acts of the 89th Legislature, |
|
|
Regular Session, 2025, and effective September 1, 2025, is |
|
|
reenacted and 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, 11.36, |
|
|
[or] 11.37, or 11.39, 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), and subject to |
|
|
Subsection (c-1), 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 6. This Act applies only to a tax year that begins |
|
|
on or after the effective date of this Act. |
|
|
SECTION 7. This Act takes effect January 1, 2027, but only |
|
|
if the constitutional amendment proposed by the 89th Legislature, |
|
|
2nd Called 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. |