A new bill authored by State Rep. Hopper in the Texas House seeks to provide a partial tax exemption for qualifying land in priority groundwater management areas, according to the Texas Legislature website.
The bill on Special Districts & Authorities, Taxation, and Water category, introduced as HB 99 during the 89(1) legislative session on Tuesday, July 15, was formally listed with the short title: ’Relating to an exemption from ad valorem taxation of a portion of the appraised value of certain land that is located in a priority groundwater management area and is not irrigated’.
The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.
In essence, this bill introduces an ad valorem tax exemption for 35% of the appraised value of certain land in priority groundwater management areas, provided the land is at least one-half acre, not irrigated, and not subject to appraisal under specific subchapters of Chapter 23. Once granted, the exemption does not need to be claimed annually unless ownership changes or qualification status changes, with exceptions for older landowners. The chief appraiser may require confirmation of eligibility through a new application, except for individuals 65 or older unless specific conditions apply. The bill’s provisions will take effect Jan. 1, 2026, contingent upon the approval of a constitutional amendment authorizing this tax exemption. If the amendment is not approved by voters, the bill will not take effect.
Andy Hopper, a member of the House Committee on Agriculture & Livestock, proposed another 39 bills during the 89(1) legislative session. He is also a member of the House Committee on Insurance.
Bills in Texas go through a multi-step legislative process, including committee review, debates, and votes in both chambers before reaching a final decision. Each session, there are typically thousands of bills introduced, but only a portion successfully navigate the process to become law.
You can read more about the bills and other measures here.
| Legislative Session | Bill Number | Date Introduced | Short Description |
|---|---|---|---|
| 89(1) | HB 98 | 07/15/2025 | Relating to the prosecution of certain election offenses |
| 89(R) | HB 5117 | 03/13/2025 | Relating to the operator of an automated motor vehicle for the purpose of determining liability in the event of a collision |
| 89(R) | HB 5021 | 03/13/2025 | Relating to the standards for public school library materials |
| 89(R) | HB 4959 | 03/13/2025 | Relating to the eligibility of certain land for appraisal for ad valorem tax purposes on the basis of its productivity value and the consequences for those purposes of a change of use or sale of the land |
| 89(R) | HB 4914 | 03/13/2025 | Relating to the organization, powers, and authority of the Texas State Guard, including the powers and authority of the adjutant general and governor relating to the Texas State Guard |
| 89(R) | HB 4857 | 03/13/2025 | Relating to the creation of the Fiscal Risk Management Commission |
| 89(R) | HB 4846 | 03/13/2025 | Relating to the criminal procedures related to children who commit certain Class C misdemeanors |
| 89(R) | HB 4808 | 03/13/2025 | Relating to the carrying of weapons by staff in medical facilities |
| 89(R) | HB 4728 | 03/13/2025 | Relating to the elimination of electronic poll lists and the countywide polling place program and to the required use of hand-marked paper ballots for all elections |
| 89(R) | HB 4716 | 03/12/2025 | Relating to the authority of filing and foreign filing entities to transact business in this state and the authority of the attorney general to investigate those entities |
| 89(R) | HB 4715 | 03/12/2025 | Relating to the name of an appraisal district |
| 89(R) | HB 4714 | 03/12/2025 | Relating to the testing of evidence for controlled substances by the Department of Public Safety |
| 89(R) | HB 4712 | 03/12/2025 | Relating to an annual report by the comptroller of public accounts on the fiscal impact to this state of persons not lawfully present |
| 89(R) | HB 4710 | 03/12/2025 | Relating to traveling with a child to facilitate the provision of certain gender transitioning or gender reassignment procedures or treatments to that child; creating a criminal offense |
| 89(R) | HB 4709 | 03/12/2025 | Relating to the issuance of specialty license plates for recipients of the Vietnam Dustoff Crews Congressional Gold Medal |
| 89(R) | HB 4707 | 03/12/2025 | Relating to the admission to public schools of children unlawfully present in the United States and the eligibility of those children for the benefits of the available school fund and Foundation School Program |
| 89(R) | HB 4705 | 03/12/2025 | Relating to the prosecution of certain election offenses |
| 89(R) | HB 3936 | 03/06/2025 | Relating to the cancellation of all voter registrations following each presidential election; making conforming changes to voter registration and maintenance procedures |
| 89(R) | HB 3935 | 03/06/2025 | Relating to an exemption from ad valorem taxation of a portion of the appraised value of certain land that is located in a priority groundwater management area and is not irrigated |
| 89(R) | HB 3934 | 03/06/2025 | Relating to governmental action that infringes on the right to keep and bear arms in this state |
| 89(R) | HB 3933 | 03/06/2025 | Relating to prohibiting the adoption or enforcement of certain federal emissions regulations during a declared emergency |
| 89(R) | HB 3932 | 03/06/2025 | Relating to creating the criminal offense of unlawful federal searches and seizures |
| 89(R) | HB 3154 | 02/21/2025 | Relating to the creation, powers, duties, and financing of the Wise Regional Water District; granting a limited power of eminent domain; providing authority to issue bonds; providing authority to impose fees; creating a criminal offense |
| 89(R) | HB 2657 | 02/11/2025 | Relating to the abolition of the Texas Education Agency and elimination of the position of commissioner of education, the transfer of powers and duties to the State Board of Education and the comptroller of public accounts, and the elimination of public school accountability and assessment systems |
| 89(R) | HB 2333 | 02/03/2025 | Relating to certain statutes of limitations for criminal offenses, including the statutes of limitations for felony offenses relating to an election conducted in this state |
| 89(R) | HB 2332 | 02/03/2025 | Relating to the appearance of a personal identification certificate or driver’s license issued to a person who is a citizen of the United States and to the use of the certificate or license in certain election processes in this state |
| 89(R) | HB 2331 | 02/03/2025 | Relating to the prosecution of the offense of smuggling of persons |
| 89(R) | HB 2330 | 02/03/2025 | Relating to creating a civil cause of action against a governmental entity for a violation of the public information law |
| 89(R) | HB 2329 | 02/03/2025 | Relating to the line of succession of individuals to serve as commander-in-chief of the state military forces |
| 89(R) | HB 2327 | 02/03/2025 | Relating to eligibility for loans from the Veterans’ Land Board |
| 89(R) | HB 2326 | 02/03/2025 | Relating to requiring the board members of the Texas Water Development Board to be elected by the qualified voters at a general election instead of appointed by the governor |
| 89(R) | HB 1982 | 01/22/2025 | Relating to limitations on federal authority and federal agents in this state, including the licensure of federal agents and special procedures for executing federal warrants; creating a criminal offense |
| 89(R) | HB 1944 | 01/17/2025 | Relating to protection of officers engaged in investigation of election offenses |
| 89(R) | HB 1725 | 01/02/2025 | Relating to the applicability of certain federal environmental regulations to motor vehicles that are manufactured, sold, and operated exclusively in this state |
| 89(R) | HB 1391 | 11/18/2024 | Relating to the prosecution and punishment of certain trafficking and sexual offenses; increasing criminal penalties; changing parole eligibility |
| 89(R) | HB 1322 | 11/14/2024 | Relating to municipal approval of subdivision plans or plats in certain municipalities |
| 89(R) | HB 1305 | 11/13/2024 | Relating to the qualifications for appointment as adjutant general |
| 89(R) | HB 1304 | 11/13/2024 | Relating to required labeling of certain products containing or derived from aborted human fetal tissue |
| 89(R) | HB 1303 | 11/13/2024 | Relating to certain criminal offenses involving illegal entry into or illegal presence in this state by a person who is an alien, including the enforcement of those offenses; increasing criminal penalties |
