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 existing Government Code. Under this new provision, property owners can receive a tax exemption corresponding to the value added to their property due to xeriscaping.

The bill stipulates that the changes will only take effect for tax years beginning on or after January 1, 2026, contingent upon the approval of a related constitutional amendment by voters in the 2025 election. If the amendment is not approved, the bill will have no effect.

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