Proposing a constitutional amendment to authorize the commissioners court of a county to exempt from ad valorem taxation by each political subdivision that taxes the property the portion of the assessed value of a person's property that is attributable to the installation in or on the property of a rainwater harvesting or graywater system.

HJR 88 proposes a constitutional amendment allowing Texas counties to create tax exemptions for property owners who install rainwater harvesting or graywater systems. If approved by voters in 2025, it would let county commissioners courts exempt the portion of a property's assessed value tied to these water systems from local property taxes. This would directly affect homeowners and property owners who invest in such sustainable water infrastructure. The measure is currently pending voter approval after passing the Texas legislature.