Texas Senate · Filed Feb 25, 2025
05/23/2025 H Referred to Ways & Means: May 23 2025 10:08AM
Texas Legislature Online · Introduced · Senate Committee Report · Engrossed
Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.
Coauthors
House committee · Ways & Means · Final status: Died in committee
Senate committee · Local Government · Committee vote 7 aye, 0 nay · Out of committee
Companion
HB 1256 by Zwiener (identical)
HB 3637 by Troxclair (identical)
Enabling legislation for SJR 60.
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: Campbell
S.B. No. 1633
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.