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.

This bill would create a 35% property tax exemption for landowners in designated priority groundwater management areas who do not irrigate their land. To qualify, the land must be at least half an acre (excluding structures), located in a priority groundwater management area, and not subject to other tax appraisal categories. The exemption applies to the appraised value of qualifying land and would take effect January 1, 2026, contingent on voter approval of a related constitutional amendment. It directly affects agricultural and landowners in specific groundwater regions who maintain non-irrigated parcels.