Proposing a constitutional amendment to authorize the legislature to exempt from ad valorem taxation a portion of the appraised value of certain land that is located in a priority groundwater management area and is not irrigated.

HJR 32 proposes a constitutional amendment to allow Texas lawmakers to create a property tax exemption for certain landowners. It would authorize exempting up to 35% of the appraised value of non-irrigated land (at least half an acre) located in designated "priority groundwater management areas." The exemption would not apply to land already covered by other appraisal laws. This change would directly affect landowners in specific groundwater regions who meet the eligibility criteria, but the actual tax relief would depend on future legislation implementing the exemption.