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."