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.

HB 282 creates a 35% property tax exemption for landowners in designated priority groundwater management areas who do not irrigate their land. It directly affects non-irrigated agricultural or conservation landowners in these specific groundwater zones, provided the land is at least half an acre and not subject to other appraisal rules. The exemption applies to 35% of the land's appraised value if it meets all four criteria: located in a priority groundwater area, minimum size, not irrigated, and not covered by other appraisal categories. This change reduces property tax burdens for qualifying landowners without requiring annual reapplication, though the chief appraiser may request updated verification.