HJR 32

89S20117 DRS-D
		By: Hopper
  H.J.R. No. 32
  A JOINT RESOLUTION
  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.
         BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Article VIII, Texas Constitution, is amended by
  adding Section 1-t to read as follows:
         Sec. 1-t.  The legislature by general law may exempt from ad
  valorem taxation a percentage not to exceed 35 percent of the
  appraised value of land a person owns that is located in a priority
  groundwater management area, is at least one-half acre in area, is
  not irrigated, and is not subject to appraisal under a law enacted
  under Section 1-d or 1-d-1 of this article.  The legislature by
  general law may define "priority groundwater management area" for
  purposes of this section and may prescribe additional eligibility
  requirements for the exemption authorized by this section.
         SECTION 2.  This proposed constitutional amendment shall be
  submitted to the voters at an election to be held May 2, 2026.  The
  ballot shall be printed to permit voting for or against the
  proposition: "The 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."