Texas 2025 - 89th Regular

Texas House Bill HB1688

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to a local option exemption from ad valorem taxation of all or part of the appraised value of the residence homesteads of certain peace officers.

Impact

The introduction of HB 1688 is likely to have significant implications for state laws regarding property taxation. By allowing local governments to exempt a part of the appraised value of residence homesteads for peace officers, the bill may result in a decrease in overall tax revenues for local municipalities. However, it also aims to provide vital support to those in law enforcement, who may face unique financial challenges related to their roles. Proponents argue that supporting peace officers through tax relief is essential in recognizing their service and dedication to public safety.

Summary

House Bill 1688 proposes a local option exemption from ad valorem taxation for the appraised value of residence homesteads occupied by certain peace officers. The measure is intended to provide financial relief to peace officers by reducing their property tax burden, thereby promoting a more favorable environment for public service. Specifically, this bill aims to enhance the benefits available to peace officers and acknowledge their service by allowing local governments to implement tax exemptions on their residential properties.

Contention

Discussions surrounding HB 1688 may revolve around the balance between providing support for peace officers and ensuring that local jurisdictions maintain adequate funding for essential services. Opponents might raise concerns regarding the potential negative impact on local revenue sources and the need to justify tax exemptions in a climate of budget constraints. This speaks to broader themes of fiscal responsibility and the prioritization of funding for public services amidst tax relief efforts.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 11. Taxable Property And Exemptions
    • Section: 13
    • Section: New Section

Government Code

  • Chapter 403. Comptroller Of Public Accounts
    • Section: 302

Companion Bills

TX HJR106

Enabling for 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.

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