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 would be entitled to an exemption for the portion of their property's value attributable to xeriscape practices.

The bill stipulates that the changes will only take effect if a related constitutional amendment, proposed by the 89th Legislature in 2025, is approved by voters. If the amendment is not approved, the bill will have no effect. The effective date for the exemption is set for January 1, 2026, contingent upon the successful passage of the amendment.

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