The resolution proposes a constitutional amendment to allow county commissioners courts in Texas to exempt from ad valorem taxation the portion of a property’s assessed value that is linked to the installation of rainwater harvesting or graywater systems. This exemption would apply to all political subdivisions that impose property taxes. The amendment aims to encourage the adoption of sustainable water management practices by providing financial relief to property owners who invest in these systems.

If approved, the amendment will be presented to voters in an election scheduled for November 4, 2025. The ballot will include a proposition allowing voters to express their support or opposition to the proposed exemption for properties with rainwater harvesting or graywater systems.