Texas HB282 proposes an exemption from ad valorem taxation for certain land in priority groundwater management areas that is not irrigated.

HB282 amends the Texas Tax Code to exempt 35% of the appraised value of land in priority groundwater management areas that is not irrigated, at least half an acre, and not subject to certain appraisals. The exemption applies until the land changes ownership or the owner's qualification changes. The bill takes effect January 1, 2027, contingent on voter approval of specific constitutional amendments.

Texas HB282 proposes an exemption from ad valorem taxation for certain land in priority groundwater management areas that is not irrigated.

HB282 amends the Texas Tax Code to exempt 35% of the appraised value of land in priority groundwater management areas that is not irrigated, at least half an acre, and not subject to certain appraisals. The exemption applies until the land changes ownership or the owner's qualification changes. The bill takes effect January 1, 2027, contingent on voter approval of specific constitutional amendments.