Proposing a constitutional amendment to authorize the legislature to provide for an exemption from ad valorem taxation of the amount of the market value of real property that arises from the use of xeriscape on the property.

HJR 97 proposes a constitutional amendment to allow Texas lawmakers to create a property tax exemption for the increased value of land resulting from xeriscape landscaping. Xeriscape refers to water-efficient landscaping using drought-resistant plants, so this would directly affect homeowners and property owners who adopt this practice. The amendment would let the legislature define "xeriscape" and set eligibility rules for the tax exemption, which applies only to the portion of property value tied to the landscaping. If approved by voters in November 2025, it would change how property taxes are calculated for qualifying properties. This is a procedural constitutional proposal, not a direct tax law.