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  89R1570 MLH-F     By: Troxclair H.B. No. 3637       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.