By: Hopper H.B. No. 99       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 11.38 to read as follows:          Sec. 11.38.  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.  Section 11.43(c), Tax Code, is 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, [or]   11.36, or 11.38, 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), 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.  This Act applies only to a tax year that begins   on or after the effective date of this Act.          SECTION 4.  It is the intent of the 89th Legislature, Regular   Session, 2025, that the amendments made by this Act to Section   11.43(c), Tax Code, be harmonized with another Act of the 89th   Legislature, Regular Session, 2025, relating to nonsubstantive   additions to and corrections in enacted codes.          SECTION 5.  This Act takes effect January 1, 2026, but only   if the constitutional amendment proposed by the 89th Legislature,   Regular 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.