Texas HB1370 proposes an exemption from ad valorem taxation for the appraised value of real property due to xeriscape use.

HB1370 amends the Texas Tax Code to provide an exemption from ad valorem taxation for the appraised value of real property that arises from the use of xeriscape. This exemption applies only if a constitutional amendment authorizing such exemptions is approved by voters. The change in law applies to tax years beginning on or after the effective date of the Act, which is set for January 1, 2026, contingent on voter approval of the constitutional amendment.

Texas HB1370 proposes an exemption from ad valorem taxation for the appraised value of real property due to xeriscape use.

HB1370 amends the Texas Tax Code to provide an exemption from ad valorem taxation for the appraised value of real property that arises from the use of xeriscape. This exemption applies only if a constitutional amendment authorizing such exemptions is approved by voters. The change in law applies to tax years beginning on or after the effective date of the Act, which is set for January 1, 2026, contingent on voter approval of the constitutional amendment.