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HJR 97

Proposing a constitutional amendment 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.

89th Legislature (2025) Introduced by Richard Raymond

Texas constitutional amendment would exempt the increased property value from xeriscape landscaping from ad valorem taxation to incentivize water conservation, reducing tax revenue for schools and local services.

Left pending in committee
#landscaping&lawncare(s0510) #propertyinterests--realproperty(i0595) #resolutions--constitutionalamendments(i0661) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793) #water--development(i0875) #water--general(i0885)
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Bill Summary · HJR 97

Legislative bill overview

HJR 97 proposes a constitutional amendment that would allow the Texas legislature to exempt property owners from ad valorem (property) taxes on the increased property value specifically created by xeriscape landscaping. Xeriscape is drought-resistant landscaping designed to reduce water consumption. This is a constitutional proposal that would need voter approval to take effect.

Why is this important

Water conservation is increasingly critical in Texas due to recurring droughts and population growth straining water resources. This proposal attempts to incentivize water-saving landscaping practices by offering tax relief, potentially increasing adoption of xeriscaping while reducing municipal water demand. However, it would reduce property tax revenue, which funds schools, infrastructure, and local services.

Potential points of contention

  • Revenue impact: Property tax exemptions reduce funding available for public schools and local governments, potentially requiring alternative revenue sources or service reductions
  • Valuation complexity: Determining the precise property value increase attributable solely to xeriscape versus other factors could create administrative challenges and disputes
  • Equity concerns: Tax breaks benefit property owners who can afford xeriscape installation; renters and lower-income homeowners cannot participate in the exemption
  • Precedent: Selective tax exemptions for specific landscaping choices could invite requests for similar exemptions for other environmental or lifestyle choices
  • Effectiveness question: Tax incentive magnitude may not be sufficient to drive widespread adoption compared to direct rebate programs or water rate adjustments

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

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