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.

This bill proposes a constitutional amendment allowing Texas to reduce property taxes for landowners with non-irrigated land (at least half-acre) in designated groundwater management areas. It would permit the legislature to exempt up to 35% of a property's appraised value from taxes for qualifying land not already covered by other appraisal rules. The exemption requires voter approval, with a November 2025 election planned to decide on this change. It directly affects rural landowners in priority groundwater zones who do not irrigate their land.