35 percent off appraised value for not irrigating

The text as introduced · 506 words

89R5807 DRS-D

By: Hopper
H.B. No. 3935

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 11.38 to read as follows:

Sec. 11.38. 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. Section 11.43(c), Tax Code, is 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, [ or ]

11.36, or 11.38, 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), 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. This Act applies only to a tax year that begins

on or after the effective date of this Act.

SECTION 4. It is the intent of the 89th Legislature, Regular

Session, 2025, that the amendments made by this Act to Section

11.43(c), Tax Code, be harmonized with another Act of the 89th

Legislature, Regular Session, 2025, relating to nonsubstantive

additions to and corrections in enacted codes.

SECTION 5. This Act takes effect January 1, 2026, but only

if the constitutional amendment proposed by the 89th Legislature,

Regular 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.