Proposing a constitutional amendment to allow the Texas legislature to exempt up to 35% of the appraised value of certain non-irrigated land in.

This bill proposes a constitutional amendment to authorize the Texas legislature to exempt from ad valorem taxation a portion 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 exemption can cover up to 35% of the land's appraised value. The amendment will be submitted to voters in the May 2, 2026 election.

Proposing a constitutional amendment to allow the Texas legislature to exempt up to 35% of the appraised value of certain non-irrigated land in.

This bill proposes a constitutional amendment to authorize the Texas legislature to exempt from ad valorem taxation a portion 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 exemption can cover up to 35% of the land's appraised value. The amendment will be submitted to voters in the May 2, 2026 election.