Proposing a constitutional amendment to allow the Texas legislature to exempt certain land from ad valorem taxation.

This bill proposes a constitutional amendment to authorize the Texas legislature to exempt from ad valorem taxation up to 35% of the appraised value of certain land. The land must be located in a priority groundwater management area, be at least one-half acre in size, not be irrigated, and not be subject to appraisal under specific laws. The legislature can define "priority groundwater management area" and set additional eligibility requirements. The amendment will be voted on in the November 4, 2025 election.

Proposing a constitutional amendment to allow the Texas legislature to exempt certain land from ad valorem taxation.

This bill proposes a constitutional amendment to authorize the Texas legislature to exempt from ad valorem taxation up to 35% of the appraised value of certain land. The land must be located in a priority groundwater management area, be at least one-half acre in size, not be irrigated, and not be subject to appraisal under specific laws. The legislature can define "priority groundwater management area" and set additional eligibility requirements. The amendment will be voted on in the November 4, 2025 election.