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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 amount of |
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the appraised value of real property that arises from the use of |
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xeriscape on the property. |
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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 11.321 to read as follows: |
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Sec. 11.321. USE OF XERISCAPE ON REAL PROPERTY. (a) In |
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this section, "xeriscape" has the meaning assigned by Section |
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2166.404, Government Code. |
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(b) A person is entitled to an exemption from taxation of |
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the amount of the appraised value of real property owned by the |
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person that arises from the use of xeriscape on the property. |
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SECTION 2. The change in law made by this Act applies only |
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to a tax year that begins on or after the effective date of this Act. |
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SECTION 3. This Act takes effect January 1, 2026, but only |
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if the constitutional amendment proposed by the 89th Legislature, |
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Regular Session, 2025, to authorize the legislature to provide for |
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an exemption from ad valorem taxation of the amount of the market |
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value of real property that arises from the use of xeriscape on the |
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property is approved by the voters. If that amendment is not |
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approved by the voters, this Act has no effect. |