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SJR 60

Proposing a constitutional amendment to authorize the commissioners court of a county to exempt from ad valorem taxation by each political subdivision that taxes the property the portion of the assessed value of a person's property that is attributable to the installation in or on the property of a rainwater harvesting or graywater system.

89th Legislature (2025) Introduced by Donna Campbell and 2 co-sponsors

Constitutional amendment allowing Texas counties to exempt rainwater/graywater system property value from local property taxes to encourage water conservation investments.

Referred to Ways & Means
#resolutions--constitutionalamendments(i0661) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793) #water--conservation(i097l) #water--general(i0885)
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Bill Summary · SJR 60

Legislative bill overview

SJR 60 proposes a constitutional amendment allowing Texas county commissioners courts to exempt the added property value from rainwater harvesting and graywater systems from property tax assessments. This would apply across all political subdivisions (counties, cities, school districts, etc.) that levy property taxes on the property.

Why is this important

Property tax assessments typically increase when homeowners install water conservation systems, raising tax bills despite the owner's environmental investment. This amendment would remove a financial disincentive for installing these systems, potentially accelerating adoption of water conservation infrastructure in a state facing periodic drought conditions.

Potential points of contention

  • Revenue impact: Local governments (schools, cities, counties) depend on property tax revenue; exempting system value could reduce funding, though the magnitude is unclear
  • Scope and definition: The bill doesn't specify which systems qualify, maintenance standards, or how assessed value attribution is calculated, leaving implementation details undefined
  • Equity concerns: Tax benefits favor property owners with capital to invest in systems; renters and those unable to afford installation receive no benefit
  • Mandate vs. option: Gives commissioners courts discretion to exempt but doesn't require it, creating potential inconsistency across counties

Compiled from official sources — confirm details with the bill’s official record.

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