89S20113 DRS-D     By: Hopper H.B. No. 282       A BILL TO BE ENTITLED   AN ACT   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.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Subchapter B, Chapter 11, Tax Code, is amended by   adding Section 11.39 to read as follows:          Sec. 11.39.  CERTAIN LAND IN PRIORITY GROUNDWATER MANAGEMENT   AREA.  (a)  In this section, "priority groundwater management area"   has the meaning assigned by Section 35.002, Water Code.          (b)  A person is entitled to an exemption from taxation of 35   percent of the appraised value of a tract of land the person owns   that is:                (1)  located in a priority groundwater management area;                (2)  at least one-half acre in area, not including any   portion of the tract underlying a structure;                (3)  not irrigated; and                (4)  not subject to appraisal under Subchapter C, D, E,   or H, Chapter 23.          SECTION 2.  If the constitutional amendment proposed by   H.J.R. 34, 89th Legislature, Regular Session, 2025, is approved by   the voters and the constitutional amendment proposed by H.J.R. 133,   89th Legislature, Regular Session, 2025, is not approved by the   voters, Section 11.43(c), Tax Code, as amended by H.B. 2730, Acts of   the 89th Legislature, Regular Session, 2025, H.B. 1620, Acts of the   89th Legislature, Regular Session, 2025, and effective September 1,   2025, and H.B. 247, Acts of the 89th Legislature, Regular Session,   2025, and effective January 1, 2026, is reenacted and amended to   read as follows:          (c)  An exemption provided by Section 11.13, 11.131, 11.132,   11.133, 11.134, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19,   11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231,   11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, 11.35, 11.36,   [or] 11.37, 11.38, or 11.39, once allowed, need not be claimed in   subsequent years, and except as otherwise provided by Subsection   (e), the exemption applies to the property until it changes   ownership or the person's qualification for the exemption changes.     However, except as provided by Subsection (r), and subject to   Subsection (c-1), the chief appraiser may require a person allowed   one of the exemptions in a prior year to file a new application to   confirm the person's current qualification for the exemption by   delivering a written notice that a new application is required,   accompanied by an appropriate application form, to the person   previously allowed the exemption.  If the person previously allowed   the exemption is 65 years of age or older, the chief appraiser may   not cancel the exemption due to the person's failure to file the new   application unless the chief appraiser complies with the   requirements of Subsection (q), if applicable.          SECTION 3.  If the constitutional amendment proposed by   H.J.R. 133, 89th Legislature, Regular Session, 2025, is approved by   the voters and the constitutional amendment proposed by H.J.R. 34,   89th Legislature, Regular Session, 2025, is not approved by the   voters, Section 11.43(c), Tax Code, as amended by H.B. 2730, Acts of   the 89th Legislature, Regular Session, 2025, H.B. 1620, Acts of the   89th Legislature, Regular Session, 2025, and effective September 1,   2025, and H.B. 2508, Acts of the 89th Legislature, Regular Session,   2025, and effective January 1, 2026, is reenacted and amended to   read as follows:          (c)  An exemption provided by Section 11.13, 11.131, 11.132,   11.133, 11.134, 11.136, 11.17, 11.18, 11.182, 11.1827, 11.183,   11.19, 11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m),   11.231, 11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, 11.35,   11.36, [or] 11.37, or 11.39, once allowed, need not be claimed in   subsequent years, and except as otherwise provided by Subsection   (e), the exemption applies to the property until it changes   ownership or the person's qualification for the exemption changes.     However, except as provided by Subsection (r), and subject to   Subsection (c-1), the chief appraiser may require a person allowed   one of the exemptions in a prior year to file a new application to   confirm the person's current qualification for the exemption by   delivering a written notice that a new application is required,   accompanied by an appropriate application form, to the person   previously allowed the exemption.  If the person previously   allowed the exemption is 65 years of age or older, the chief   appraiser may not cancel the exemption due to the person's failure   to file the new application unless the chief appraiser complies   with the requirements of Subsection (q), if applicable.          SECTION 4.  If both the constitutional amendment proposed by   H.J.R. 34, 89th Legislature, Regular Session, 2025, and the   constitutional amendment proposed by H.J.R. 133, 89th Legislature,   Regular Session, 2025, are approved by the voters, Section   11.43(c), Tax Code, as amended by H.B. 2730, Acts of the 89th   Legislature, Regular Session, 2025, H.B. 1620, Acts of the 89th   Legislature, Regular Session, 2025, and effective September 1,   2025, and H.B. 247 and H.B.  2508, Acts of the 89th Legislature,   Regular Session, 2025, and effective January 1, 2026, is reenacted   and amended to read as follows:          (c)  An exemption provided by Section 11.13, 11.131, 11.132,   11.133, 11.134, 11.136, 11.17, 11.18, 11.182, 11.1827, 11.183,   11.19, 11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m),   11.231, 11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, 11.35,   11.36, [or] 11.37, 11.38, or 11.39, once allowed, need not be   claimed in subsequent years, and except as otherwise provided by   Subsection (e), the exemption applies to the property until it   changes ownership or the person's qualification for the exemption   changes.  However, except as provided by Subsection (r), and   subject to Subsection (c-1), the chief appraiser may require a   person allowed one of the exemptions in a prior year to file a new   application to confirm the person's current qualification for the   exemption by delivering a written notice that a new application is   required, accompanied by an appropriate application form, to the   person previously allowed the exemption.  If the person previously   allowed the exemption is 65 years of age or older, the chief   appraiser may not cancel the exemption due to the person's failure   to file the new application unless the chief appraiser complies   with the requirements of Subsection (q), if applicable.          SECTION 5.  If neither the constitutional amendment proposed   by H.J.R. 34, 89th Legislature, Regular Session, 2025, nor the   constitutional amendment proposed by H.J.R. 133, 89th Legislature,   Regular Session, 2025, is approved by the voters, Section 11.43(c),   Tax Code, as amended by H.B. 2730, Acts of the 89th Legislature,   Regular Session, 2025, and H.B. 1620, Acts of the 89th Legislature,   Regular Session, 2025, and effective September 1, 2025, is   reenacted and amended to read as follows:          (c)  An exemption provided by Section 11.13, 11.131, 11.132,   11.133, 11.134, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19,   11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231,   11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, 11.35, 11.36,   [or] 11.37, or 11.39, once allowed, need not be claimed in   subsequent years, and except as otherwise provided by Subsection   (e), the exemption applies to the property until it changes   ownership or the person's qualification for the exemption changes.     However, except as provided by Subsection (r), and subject to   Subsection (c-1), the chief appraiser may require a person allowed   one of the exemptions in a prior year to file a new application to   confirm the person's current qualification for the exemption by   delivering a written notice that a new application is required,   accompanied by an appropriate application form, to the person   previously allowed the exemption.  If the person previously   allowed the exemption is 65 years of age or older, the chief   appraiser may not cancel the exemption due to the person's failure   to file the new application unless the chief appraiser complies   with the requirements of Subsection (q), if applicable.          SECTION 6.  This Act applies only to a tax year that begins   on or after the effective date of this Act.          SECTION 7.  This Act takes effect January 1, 2027, but only   if the constitutional amendment proposed by the 89th Legislature,   2nd Called Session, 2025, 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 is approved by the voters.  If that amendment is   not approved by the voters, this Act has no effect.