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HJR 16

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, 1st Called Session (2025) Introduced by Andy Hopper

Constitutional amendment authorizing tax exemptions for non-irrigated land in priority groundwater areas to encourage aquifer conservation and reduce property tax obligations.

Filed
#agriculture(i0020) #irrigation&irrigators(s0170) #resolutions--constitutionalamendments(i0661) #specialdistricts&authorities--groundwaterconservedist.(i0013) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793) #water--development(i0875) #water--general(i0885)
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Bill Summary · HJR 16

Legislative bill overview

HJR 16 proposes a constitutional amendment that would allow the Texas Legislature to create tax exemptions for non-irrigated land located in priority groundwater management areas. The amendment would give lawmakers discretion to reduce ad valorem (property) tax obligations for qualifying landowners based on land use and hydrogeological location.

Why is this important

Texas faces significant groundwater depletion, particularly in the Ogallala Aquifer and other critical zones. This measure could incentivize landowners to preserve groundwater by reducing tax burdens on non-irrigated agricultural land in stressed aquifer regions, potentially supporting long-term water conservation and sustainability goals while affecting local tax revenues.

Potential points of contention

  • Local revenue impact: Property tax exemptions reduce funding for schools, counties, and special districts that depend on ad valorem taxes, potentially shifting fiscal burdens to other taxpayers or reducing services
  • Equity concerns: Benefits would accrue primarily to agricultural landowners in specific regions, raising questions about fairness to non-qualifying property owners and whether tax policy is the appropriate conservation tool
  • Vague implementation: The amendment grants broad legislative discretion without specifying exemption percentages, eligibility criteria, or long-term fiscal projections, leaving significant details undefined

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

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