HB1370 - Relating to an exemption from ad valorem taxation of the amount of the appraised value of real property that arises from the use of xeriscape on the property.

  89R366 RDS-D     By: Raymond H.B. No. 1370       A BILL TO BE ENTITLED   AN ACT   relating to an exemption from ad valorem taxation of the amount of   the appraised value of real property that arises from the use of   xeriscape on the property.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Subchapter B, Chapter 11, Tax Code, is amended by   adding Section 11.321 to read as follows:           Sec.   11.321.     USE OF XERISCAPE ON REAL PROPERTY. (a)   In   this section, "xeriscape" has the meaning assigned by Section   2166.404, Government Code.           (b)     A person is entitled to an exemption from taxation of   the amount of the appraised value of real property owned by the   person that arises from the use of xeriscape on the property.          SECTION 2.  The change in law made by this Act applies only   to a tax year that begins on or after the effective date of this Act.          SECTION 3.  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 provide for   an exemption from ad valorem taxation of the amount of the market   value of real property that arises from the use of xeriscape on the   property is approved by the voters.  If that amendment is not   approved by the voters, this Act has no effect.