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A JOINT RESOLUTION
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proposing a constitutional amendment to authorize the legislature |
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to exempt from ad valorem taxation a portion of the appraised value |
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of certain land that is located in a priority groundwater |
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management area and is not irrigated. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Article VIII, Texas Constitution, is amended by |
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adding Section 1-t to read as follows: |
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Sec. 1-t. The legislature by general law may exempt from ad |
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valorem taxation a percentage not to exceed 35 percent of the |
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appraised value of land a person owns that is located in a priority |
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groundwater management area, is at least one-half acre in area, is |
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not irrigated, and is not subject to appraisal under a law enacted |
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under Section 1-d or 1-d-1 of this article. The legislature by |
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general law may define "priority groundwater management area" for |
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purposes of this section and may prescribe additional eligibility |
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requirements for the exemption authorized by this section. |
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SECTION 2. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 4, 2025. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment to authorize the |
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legislature to exempt from ad valorem taxation a portion of the |
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appraised value of certain land that is located in a priority |
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groundwater management area and is not irrigated." |