Proposing a constitutional amendment to authorize the commissioners court of a county to exempt from ad valorem taxation by each political subdivision that taxes the property the portion of the assessed value of a person's property that is attributable to the installation in or on the property of a rainwater harvesting or graywater system.

This bill proposes a constitutional amendment allowing Texas counties to authorize local governments (like cities or school districts) to exempt from property tax the portion of a home's assessed value tied to rainwater harvesting or graywater systems. It directly affects homeowners who install these water systems by potentially reducing their property tax burden. The exemption would apply only to the value added by the systems themselves, not the entire property. If approved by voters, local tax assessors would implement this change through existing property tax processes.