Bill Text: TX HB40 | 2023-2024 | 88th Legislature | Introduced

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Bill Title: Relating to the authority of a county commissioners court to adopt an exemption from ad valorem taxation by each taxing unit that taxes the property of the portion of the appraised value of a person's property that is attributable to the installation in or on the property of certain water conservation systems.

Spectrum: Bipartisan Bill

Status: (Engrossed - Dead) 2023-05-15 - Referred to Local Government [HB40 Detail]

Download: Texas-2023-HB40-Introduced.html

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By: Zwiener H.B. No. 40

A BILL TO BE ENTITLED
AN ACT
relating to an exemption from ad valorem 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 certain water
conservation systems.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
adding Section 11.325 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) A person is entitled to an exemption from taxation of
the portion of the appraised value of the person's property that is
attributable to the installation in or on the property of a
rainwater harvesting or graywater system.
SECTION 2. This Act applies only to ad valorem taxes imposed
for a tax year beginning on or after the effective date of this Act.
SECTION 3. This Act takes effect January 1, 2024, but only
if the constitutional amendment to authorize the legislature to
exempt from ad valorem taxation 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, this Act has no effect.