Texas Senate Bill SJR 60

Texas 2025 - 89th Regular

• Filed: 2/25/25
• Out of Senate Committee: 5/16/25
• Voted on by Senate: 5/20/25

Caption

Proposing a constitutional amendment to authorize the commissioners court of a county to exempt from ad valorem taxation by each political subdivision that taxes the property the portion of the assessed value of a person's property that is attributable to the installation in or on the property of a rainwater harvesting or graywater system.

Summary

SJR 60 proposes a constitutional amendment to let the Legislature authorize county commissioners courts to grant an ad valorem tax exemption for the portion of a property’s assessed value that is directly attributable to installing a rainwater harvesting system or graywater system. The measure is limited to the added value created by these water-conservation improvements, rather than exempting the entire property or the systems themselves outright. If approved by voters, the amendment would add a new section to Article VIII of the Texas Constitution and allow the Legislature to set the details through general law, including any additional eligibility requirements. The proposal is scheduled for submission to the voters at the November 4, 2025 election, with the ballot language asking whether to authorize this targeted property-tax exemption for rainwater harvesting and graywater installations.

Impact

The bill would amend the Texas Constitution to create authority for a new property-tax exemption tied to water-conservation infrastructure. It would affect ad valorem taxation by counties and any other political subdivisions that tax the property, but only for the portion of value attributable to the installation of rainwater harvesting or graywater systems. The Legislature would still need to enact implementing legislation to define eligibility and administration, and local taxing units would be affected only if such a law is adopted and voters approve the constitutional amendment.

Sentiment

The available voting history suggests the measure advanced with clear support in the Senate, passing on multiple procedural and final votes by a 25-6 margin. That pattern indicates generally favorable sentiment toward encouraging water-saving home improvements through tax policy. No committee transcript is available here, so the record does not show detailed debate, but the vote totals suggest the proposal was not broadly controversial among supporters of the bill.

Contention

The main point of contention is likely the use of property-tax exemptions to incentivize environmental or conservation upgrades, since such exemptions reduce the taxable value for local governments and can shift the tax burden to other taxpayers. Another possible issue is the scope of the exemption: the bill allows the Legislature to add eligibility requirements, which could raise questions about who qualifies, how the added value is appraised, and whether the benefit should be limited to certain systems or property types. The 6 nays in Senate votes suggest some opposition, though the record provided does not identify the specific objections or which members raised them.