Texas 2023 - 88th 1st C.S.

Texas House Bill HB30

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the authority of a county commissioners court to adopt an exemption from ad valorem taxation by each taxing unit that taxes the property of the portion of the appraised value of a person's property that is attributable to the installation in or on the property of certain water conservation systems.

Impact

If implemented, HB30 will directly influence state tax laws by allowing county-level adjustments in property tax assessments related to water conservation systems. The bill is designed to support sustainability initiatives by providing financial incentives for property owners who adopt such systems. The effectiveness of this proposed exemption is contingent upon the approval of a constitutional amendment that would enable these tax exemptions, thereby linking these two legislative processes closely together.

Summary

House Bill 30 (HB30) aims to grant county commissioners' courts the authority to exempt a portion of the appraised value of properties from ad valorem taxation, specifically for properties that have installed certain water conservation systems, including rainwater harvesting and graywater systems. This legislative effort seeks to encourage local governments to promote water conservation practices by alleviating the financial burden associated with property taxes for homeowners who invest in these environmental technologies.

Sentiment

The discussions around HB30 reflect a generally positive sentiment among supporters who argue that it is a progressive step towards enhancing environmental sustainability. Legislators and stakeholders shared the view that the bill could lead to broader adoption of water conservation practices among homeowners. However, there may be concerns regarding its implementation and the reliance on voters to approve the necessary amendments to facilitate the bill's provisions.

Contention

Despite the overall positive reception, notable points of contention may arise concerning the potential impact on local government revenue. Critics of similar measures often express concerns about the long-term financial implications of tax exemptions on essential public services. The necessity of obtaining voter approval for the accompanying constitutional amendment further complicates the bill's pathway, as it brings into question public willingness to support tax exemptions that could affect the counties' financial resources.

Companion Bills

TX HJR6

Enabling for 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.

TX HJR6

Enabling for 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.

Previously Filed As

TX SB1633

Relating to the authority of a county commissioners court to adopt an exemption from ad valorem taxation by each taxing unit that taxes the property of the portion of the appraised value of a person's property that is attributable to the installation in or on the property of certain water conservation systems.

TX HB1256

Relating to the authority of a county commissioners court to adopt an exemption from ad valorem taxation by each taxing unit that taxes the property of the portion of the appraised value of a person's property that is attributable to the installation in or on the property of certain water conservation systems.

TX HB3637

Relating to the authority of a county commissioners court to adopt an exemption from ad valorem taxation by each taxing unit that taxes the property of the portion of the appraised value of a person's property that is attributable to the installation in or on the property of certain water conservation systems.

TX SJR60

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.

TX HJR88

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.

TX HJR6

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.

TX HB9

Relating to an exemption from ad valorem taxation of a portion of the appraised value of tangible personal property that is held or used for the production of income.

TX HB2039

Relating to an exemption from ad valorem taxation of the amount of the appraised value of residential real property that arises from the installation in the property of certain energy efficiency-related improvements.

TX HB1483

Relating to an exemption from ad valorem taxation of the amount of the appraised value of certain residential real property that arises from the installation in the property of certain energy efficiency-related improvements.

TX HB1370

Relating to an exemption from ad valorem taxation of the amount of the appraised value of real property that arises from the use of xeriscape on the property.

Similar Bills

CA SB1352

Property taxation: newly constructed: reconstructed property.

CA AB245

Property taxation: application of base year value: disaster relief.

CA SB1053

Property taxation: transfer of base year value: disaster relief.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

HI HB1398

Relating To Property.

HI HB1398

Relating To Property.

TX HB2011

Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.