TITLE: Relating to an exemption from ad valorem taxation of the amount of the appraised value of real property that arises from the use of xeriscape on the property.

SUMMARY: Relating to an exemption from ad valorem taxation of the amount of the appraised value of real property that arises from the use of xeriscape on the property.

FULL TEXT:
AN ACT relating to an exemption from ad valorem taxation of the amount of the appraised value of real property that arises from the use of xeriscape on the property. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by adding Section 11.321 to read as follows: Sec. 11.321. USE OF XERISCAPE ON REAL PROPERTY. (a) In this section, "xeriscape" has the meaning assigned by Section 2166.404, Government Code. (b) A person is entitled to an exemption from taxation of the amount of the appraised value of real property owned by the person that arises from the use of xeriscape on the property. SECTION 2. The change in law made by this Act applies only to a tax year that begins on or after the effective date of this Act. SECTION 3. This Act takes effect January 1, 2026, but only if the constitutional amendment proposed by the 89th Legislature, Regular Session, 2025, to authorize the legislature to provide for an exemption from ad valorem taxation of the amount of the market value of real property that arises from the use of xeriscape on the property is approved by the voters.