Relating to an exemption from ad valorem taxation of the amount of the appraised value of real property that arises from the use of xeriscape on the property.

HB 1370 would create a property tax exemption for the portion of a property's appraised value resulting from using xeriscape landscaping (water-conserving landscaping that reduces irrigation needs). Property owners who implement xeriscape would have that specific value increase excluded from their ad valorem tax assessment. The exemption would apply to tax years beginning on or after January 1, 2026, but only if voters approve a related constitutional amendment in the 2025 election. If the amendment fails, the bill would not take effect.