The bill, H.B. No. 1370, proposes an exemption from ad valorem taxation for the appraised value of real property that results from the use of xeriscape landscaping. It introduces a new section, Section 11.321, to the Tax Code, defining "xeriscape" as per the Government Code and stipulating that property owners can receive a tax exemption based on the value added to their property through xeriscaping practices.

The bill specifies that this change in law will only apply to tax years beginning on or after its effective date, which is set for January 1, 2026. However, this implementation is contingent upon the approval of a constitutional amendment by voters during the 89th Legislature's Regular Session in 2025, which would authorize such an exemption. If the amendment is not approved, the bill will have no effect.

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