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HJR 32

Proposing a constitutional amendment to authorize the legislature to exempt from ad valorem taxation a portion of the appraised value of certain land that is located in a priority groundwater management area and is not irrigated.

89th Legislature, 2nd Called Session (2025) Introduced by Andy Hopper

Texas constitutional amendment would let legislature exempt non-irrigated land in drought-stressed groundwater areas from property taxes to encourage water conservation.

Filed
#agriculture(i0020) #resolutions--constitutionalamendments(i0661) #specialdistricts&authorities--groundwaterconservedist.(i0013) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)
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Bill Summary · HJR 32

Legislative bill overview

HJR 32 proposes a constitutional amendment that would allow the Texas legislature to grant property tax exemptions on non-irrigated land located in priority groundwater management areas. This would enable landowners in these water-stressed regions to reduce their ad valorem (property value-based) tax obligations on a portion of their appraised land value.

Why is this important

Texas faces increasing water scarcity in many regions, and groundwater depletion is a critical issue in priority management areas. This amendment could incentivize landowners to keep land non-irrigated (preserving groundwater) while providing them tax relief, potentially protecting aquifer resources. However, it would also reduce tax revenue for local schools, counties, and municipalities that depend on property tax collection.

Potential points of contention

  • Revenue loss: Schools and local governments could lose significant funding since property taxes are a major revenue source; the amendment doesn't specify how lost revenue would be replaced
  • Fairness concerns: Irrigating landowners would pay full taxes while non-irrigating neighbors receive exemptions, potentially creating disparities and questions about why water conservation should be subsidized through tax cuts rather than other mechanisms
  • Definition ambiguity: The bill doesn't detail which areas qualify as "priority groundwater management areas" or how much of the appraised value could be exempted, leaving implementation details unclear

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

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