Texas SB1633 allows county commissioners courts to exempt certain water conservation systems from ad valorem taxation.

Texas SB1633 amends the Tax Code to allow county commissioners courts to exempt from ad valorem taxation the portion of the appraised value of a person's property attributable to rainwater harvesting or graywater systems. This exemption applies to all taxing units that tax the property. The bill takes effect January 1, 2026, contingent on voter approval of a constitutional amendment authorizing this exemption. The exemption applies only to ad valorem taxes imposed for tax years beginning on or after the effective date of this Act.

Texas SB1633 allows county commissioners courts to exempt certain water conservation systems from ad valorem taxation.

Texas SB1633 amends the Tax Code to allow county commissioners courts to exempt from ad valorem taxation the portion of the appraised value of a person's property attributable to rainwater harvesting or graywater systems. This exemption applies to all taxing units that tax the property. The bill takes effect January 1, 2026, contingent on voter approval of a constitutional amendment authorizing this exemption. The exemption applies only to ad valorem taxes imposed for tax years beginning on or after the effective date of this Act.