HJR 168 proposes a constitutional amendment to authorize the Texas Legislature to grant an ad valorem tax exemption for landowners whose property is located in a priority groundwater management area and is not irrigated. The exemption would allow up to 35% of the appraised value of such land to be exempt from property taxes, provided that the land meets minimum size requirements and is not already appraised under agricultural or open-space land provisions. The legislature would also have the authority to define "priority groundwater management area" and establish additional eligibility requirements. The proposed constitutional amendment will be submitted to Texas voters in the November 4, 2025 election, with a ballot proposition allowing a vote for or against the tax exemption.