TX HJR168

Proposes a constitutional amendment allowing the legislature to exempt up to 35% of the appraised value of qualifying land from ad valorem (property) taxation

Eligible land must be located in a priority groundwater management area, be at least one-half acre in size, and not be irrigated

Land already receiving agricultural appraisal under existing constitutional provisions (Sections 1-d or 1-d-1) would not qualify for this exemption

Grants the legislature authority to define "priority groundwater management area" and establish additional eligibility requirements through general law

The proposed amendment would be submitted to Texas voters on November 4, 2025