HB 1256: bill lets counties exempt rainwater harvesting from property taxes

Caption

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.

Caption from analyzed text · version I.

Summary

County opts in, and every local taxing unit follows.

This bill lets a county commissioners court choose to exempt from property taxes the added value that a rainwater harvesting or graywater system brings to a person's property. If a county adopts the exemption, it applies to every local taxing unit that taxes that property, not just the county. The bill takes effect January 1, 2026, but only if voters approve a matching constitutional amendment, and it applies only to tax years starting on or after that date.

Labels

Labels: ACROSS THE AISLE. Joint authors: 2 Republicans, 1 Democrat. Party as the Legislative Reference Library lists it for the 89th Legislature.

Receipt

The receipt

89R-HB1256 · 2024-11-12

SOLD BY

Rep. Erin ZwienerDHouse 45

Rep. Carrie IsaacRHouse 73

Rep. Ellen TroxclairRHouse 19

ITEM

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.

WHAT IT DOES

County opts in, and every local taxing unit follows.

This bill lets a county commissioners court choose to exempt from property taxes the added value that a rainwater harvesting or graywater system brings to a person's property. If a county adopts the exemption, it applies to every local taxing unit that taxes that property, not just the county. The bill takes effect January 1, 2026, but only if voters approve a matching constitutional amendment, and it applies only to tax years starting on or after that date.

CHARGES

[ ] NONE FOUND

TOTAL

No first-year general revenue figure available here.

LBB estimate · fiscal note version I · source

Sources

Fiscal note · version I · March 22, 2025

Passage of the bill would authorize the commissioners court of a county to adopt 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 a rainwater harvesting or graywater system that would apply to all taxing units that tax the property. As a result, taxable property values could be reduced and the related costs to the Foundation School Fund could be increased through the operation of the school finance formulas.

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

HISTORY

Nov 12, 2024Filed
Mar 10, 2025Read first time
Mar 10, 2025Referred to Ways & Means
Mar 24, 2025Scheduled for public hearing on . . .
Mar 24, 2025Considered in public hearing
Mar 24, 2025Testimony taken/registration(s) recorded in committee
Mar 24, 2025Left pending in committee
Apr 28, 2025Considered in formal meeting
Apr 28, 2025Reported favorably w/o amendment(s)

FILED UNDER

No verified beat found.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

Erin Zwiener

Donors

Texas Trial Lawyers Association PAC$25K Texas Sands PAC$22KSandy Spears$11,545

Not tied to this bill.

Sources

The author's campaign account only. Own money and internal transfers are separate on the member page.

Derived itemized flow · Oct 27, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Texas Trial Lawyers Association PAC$25,000.00

Texas Trial Lawyers Association PAC

$25,000.00

Cash: $25,000.00
Paid by others: $0.00
Total: $25,000.00

Also funds 137 other sitting lawmakers.

Derived recipient stock · Jul 24, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Dec 12, 2024 to Oct 13, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101012412, 101032309, 101061964, 101072091.

Texas Sands PAC$22,000.00

Texas Sands PAC

$22,000.00

Cash: $22,000.00
Paid by others: $0.00
Total: $22,000.00

Also funds 121 other sitting lawmakers.

Derived recipient stock · Jul 3, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Dec 12, 2024 to Oct 13, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101012412, 101032309, 101061964, 101072091.

Sandy Spears$11,545.00

Money

Missing data does not establish zero giving. Display amounts are rounded.

×

Texas Trial Lawyers Association PAC

$25,000.00

Cash: $25,000.00
Paid by others: $0.00
Total: $25,000.00

Also funds 137 other sitting lawmakers.

Derived recipient stock · Jul 24, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Dec 12, 2024 to Oct 13, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101012412, 101032309, 101061964, 101072091.

×

Texas Sands PAC

$22,000.00

Cash: $22,000.00
Paid by others: $0.00
Total: $22,000.00

Also funds 121 other sitting lawmakers.

Derived recipient stock · Jul 3, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Dec 12, 2024 to Oct 13, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101012412, 101032309, 101061964, 101072091.

Votes

No floor vote loaded for this bill.

Fiscal

No first-year general revenue figure available here.

LBB estimate · fiscal note version I · source

Sources

Fiscal note · version I · March 22, 2025

Passage of the bill would authorize the commissioners court of a county to adopt 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 a rainwater harvesting or graywater system that would apply to all taxing units that tax the property. As a result, taxable property values could be reduced and the related costs to the Foundation School Fund could be increased through the operation of the school finance formulas.

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

How this was graded

Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.

Sources

Texas House · Filed Nov 12, 2024

04/28/2025 H Reported favorably w/o amendment(s)

Texas Legislature Online · Introduced

Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.

House committee · Ways & Means · Committee vote 11 aye, 0 nay, 2 absent · Final status: Did not pass

Companion

SB 1633 by Campbell (identical)

HB 3637 by Troxclair (duplicate)

Enabling legislation for HJR 88.

Subjects

County Government--General

Taxation--Property-Appraisals & Appraisal Districts

Taxation--Property-Exemptions

Water--Conservation (I097L)

Water--General

Text

The text as introduced · 293 words

89R1570 MLH-F

By: Zwiener
H.B. No. 1256

A BILL TO BE ENTITLED

AN ACT

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.

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) The commissioners court of a county by order may adopt

an exemption from 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 a rainwater harvesting or graywater system. An

exemption adopted by a commissioners court under this section

applies to the taxation of property by each taxing unit that taxes

the property.

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, 2026, but only

if the constitutional amendment to authorize the commissioners

court of a county to exempt from ad valorem taxation by each

political subdivision that taxes the property 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.

Verdict: No flags

The receipt

SOLD BY

ITEM

WHAT IT DOES

CHARGES

TOTAL

HISTORY

Donors

Texas Trial Lawyers Association PAC

Texas Sands PAC

Texas Trial Lawyers Association PAC

Texas Sands PAC

Companion