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HB 99

Relating to an exemption from ad valorem taxation of 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

Texas bill exempting non-irrigated land in priority groundwater areas from partial property taxation to incentivize water conservation while reducing local tax revenue.

Filed
#agriculture(i0020) #irrigation&irrigators(s0170) #specialdistricts&authorities--groundwaterconservedist.(i0013) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793) #water--development(i0875) #water--general(i0885)
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WeVote Research Nonpartisan
Bill Summary · HB 99

Legislative bill overview

HB 99 would exempt a portion of the appraised value of certain non-irrigated land located in priority groundwater management areas from ad valorem (property) taxation in Texas. The bill specifically targets landowners in designated groundwater conservation districts who are not using irrigation on their property. This creates a tax incentive for maintaining non-irrigated land in water-stressed regions.

Why is this important

Texas faces significant groundwater depletion, particularly in areas like the Ogallala Aquifer region. By reducing property tax burdens on non-irrigated land in priority groundwater areas, the bill attempts to incentivize water conservation and discourage agricultural conversion to water-intensive irrigation. However, it also reduces tax revenue for local governments and school districts that depend on property tax collections.

Potential points of contention

  • Revenue impact: Local governments and schools may experience reduced tax revenue without clear compensation mechanisms or state funding offsets
  • Definition and enforcement: The bill's effectiveness depends on how "priority groundwater management area" is defined and how non-irrigated status is verified and monitored
  • Equity concerns: The exemption may disproportionately benefit large landowners while smaller property owners see limited tax relief, and could incentivize land speculation in water-stressed areas rather than genuine conservation

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

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