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.

HJR 16 proposes a constitutional amendment to allow Texas lawmakers to create a property tax exemption for certain landowners. It would authorize exempting up to 35% of the appraised value of non-irrigated land (at least half an acre) located in designated "priority groundwater management areas." The exemption would apply to land not subject to other appraisal laws, with the legislature defining the specific groundwater areas and additional eligibility rules. This amendment requires voter approval in the November 2025 election before taking effect.