Bill Text: TX HJR106 | 2025-2026 | 89th Legislature | Introduced
Bill Title: Proposing a constitutional amendment authorizing a local option exemption from ad valorem taxation of all or part of the appraised value of the residence homesteads of certain peace officers.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced) 2024-12-20 - Filed [HJR106 Detail]
Download: Texas-2025-HJR106-Introduced.html
| By: Louderback | H.J.R. No. 106 | |
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| proposing a constitutional amendment authorizing a local option | ||
| exemption from ad valorem taxation of all or part of the appraised | ||
| value of the residence homesteads of certain peace officers. | ||
| BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 1-b, Article VIII, Texas Constitution, | ||
| is amended by adding Subsection (q) to read as follows: | ||
| (q) The governing body of a political subdivision may exempt | ||
| from ad valorem taxation all or part of the appraised value of the | ||
| residence homestead of an eligible peace officer. The governing | ||
| body may adopt the exemption as a specified dollar amount or as a | ||
| percentage of the appraised value of the residence homestead. | ||
| Where ad valorem tax of a political subdivision has previously been | ||
| pledged for the payment of debt, the taxing officers of the | ||
| political subdivision may continue to levy and collect the tax | ||
| against the value of residence homesteads exempted under this | ||
| subsection until the debt is discharged if the cessation of the levy | ||
| would impair the obligation of the contract by which the debt was | ||
| created. The legislature by general law may define "eligible peace | ||
| officer" for purposes of this subsection and may provide additional | ||
| eligibility requirements for the exemption. | ||
| SECTION 2. The following temporary provision is added to | ||
| the Texas Constitution: | ||
| TEMPORARY PROVISION. (a) This temporary provision applies | ||
| to the constitutional amendment proposed by the 89th Legislature, | ||
| Regular Session, 2025, authorizing a local option exemption from ad | ||
| valorem taxation of all or part of the appraised value of the | ||
| residence homesteads of certain peace officers. | ||
| (b) The amendment to Section 1-b, Article VIII, of this | ||
| constitution takes effect January 1, 2026, and applies only to ad | ||
| valorem taxes imposed for a tax year beginning on or after that | ||
| date. | ||
| (c) This temporary provision expires January 1, 2027. | ||
| SECTION 3. This proposed constitutional amendment shall be | ||
| submitted to the voters at an election to be held November 4, 2025. | ||
| The ballot shall be printed to provide for voting for or against the | ||
| proposition: "The constitutional amendment authorizing a local | ||
| option exemption from ad valorem taxation of all or part of the | ||
| appraised value of the residence homesteads of certain peace | ||
| officers." | ||
