Texas 2025 - 89th Regular

Texas House Bill HB1688 Compare Versions

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1	1	By: Louderback H.B. No. 1688
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6	6	A BILL TO BE ENTITLED
7	7	AN ACT
8	8	relating to a local option exemption from ad valorem taxation of all
9	9	or part of the appraised value of the residence homesteads of
10	10	certain peace officers.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 11.13(i), Tax Code, is amended to read as
13	13	follows:
14	14	(i) The assessor and collector for a taxing unit may
15	15	disregard the exemptions authorized by Subsection (b), (c), (d),
16	16	[or] (n), or (s) [of this section] and assess and collect a tax
17	17	pledged for payment of debt without deducting the amount of the
18	18	exemption if:
19	19	(1) prior to adoption of the exemption, the taxing
20	20	unit pledged the taxes for the payment of a debt; and
21	21	(2) granting the exemption would impair the obligation
22	22	of the contract creating the debt.
23	23	SECTION 2. Section 11.13(m), Tax Code, is amended by adding
24	24	Subdivision (1-a) to read as follows:
25	25	(1-a) "Eligible peace officer" means an individual
26	26	listed under Article 2.12(1), (2), (3), or (4), Code of Criminal
27	27	Procedure, who is employed full-time as a peace officer by this
28	28	state or by a political subdivision of this state.
29	29	SECTION 3. Section 11.13, Tax Code, is amended by adding
30	30	Subsections (s) and (t) to read as follows:
31	31	(s) In addition to any other exemptions provided by this
32	32	section, an eligible peace officer is entitled to an exemption from
33	33	taxation by a taxing unit of all or part of the appraised value of
34	34	the peace officer's residence homestead if the exemption is adopted
35	35	by the governing body of the taxing unit in the manner required by
36	36	law for official action by the governing body.
37	37	(t) The governing body of a taxing unit may adopt the
38	38	exemption provided by Subsection (s) as a specified dollar amount
39	39	or as a percentage of the appraised value of the property.
40	40	SECTION 4. Section 403.302(d), Government Code, is amended
41	41	to read as follows:
42	42	(d) For the purposes of this section, "taxable value" means
43	43	the market value of all taxable property less:
44	44	(1) the total dollar amount of any residence homestead
45	45	exemptions lawfully granted under Section 11.13(b), [or] (c), or
46	46	(s), Tax Code, in the year that is the subject of the study for each
47	47	school district;
48	48	(2) one-half of the total dollar amount of any
49	49	residence homestead exemptions granted under Section 11.13(n), Tax
50	50	Code, in the year that is the subject of the study for each school
51	51	district;
52	52	(3) the total dollar amount of any exemptions granted
53	53	before May 31, 1993, within a reinvestment zone under agreements
54	54	authorized by Chapter 312, Tax Code;
55	55	(4) subject to Subsection (e), the total dollar amount
56	56	of any captured appraised value of property that:
57	57	(A) is within a reinvestment zone created on or
58	58	before May 31, 1999, or is proposed to be included within the
59	59	boundaries of a reinvestment zone as the boundaries of the zone and
60	60	the proposed portion of tax increment paid into the tax increment
61	61	fund by a school district are described in a written notification
62	62	provided by the municipality or the board of directors of the zone
63	63	to the governing bodies of the other taxing units in the manner
64	64	provided by former Section 311.003(e), Tax Code, before May 31,
65	65	1999, and within the boundaries of the zone as those boundaries
66	66	existed on September 1, 1999, including subsequent improvements to
67	67	the property regardless of when made;
68	68	(B) generates taxes paid into a tax increment
69	69	fund created under Chapter 311, Tax Code, under a reinvestment zone
70	70	financing plan approved under Section 311.011(d), Tax Code, on or
71	71	before September 1, 1999; and
72	72	(C) is eligible for tax increment financing under
73	73	Chapter 311, Tax Code;
74	74	(5) the total dollar amount of any captured appraised
75	75	value of property that:
76	76	(A) is within a reinvestment zone:
77	77	(i) created on or before December 31, 2008,
78	78	by a municipality with a population of less than 18,000; and
79	79	(ii) the project plan for which includes
80	80	the alteration, remodeling, repair, or reconstruction of a
81	81	structure that is included on the National Register of Historic
82	82	Places and requires that a portion of the tax increment of the zone
83	83	be used for the improvement or construction of related facilities
84	84	or for affordable housing;
85	85	(B) generates school district taxes that are paid
86	86	into a tax increment fund created under Chapter 311, Tax Code; and
87	87	(C) is eligible for tax increment financing under
88	88	Chapter 311, Tax Code;
89	89	(6) the total dollar amount of any exemptions granted
90	90	under Section 11.251 or 11.253, Tax Code;
91	91	(7) the difference between the comptroller's estimate
92	92	of the market value and the productivity value of land that
93	93	qualifies for appraisal on the basis of its productive capacity,
94	94	except that the productivity value estimated by the comptroller may
95	95	not exceed the fair market value of the land;
96	96	(8) the portion of the appraised value of residence
97	97	homesteads of individuals who receive a tax limitation under
98	98	Section 11.26, Tax Code, on which school district taxes are not
99	99	imposed in the year that is the subject of the study, calculated as
100	100	if the residence homesteads were appraised at the full value
101	101	required by law;
102	102	(9) a portion of the market value of property not
103	103	otherwise fully taxable by the district at market value because of
104	104	action required by statute or the constitution of this state, other
105	105	than Section 11.311, Tax Code, that, if the tax rate adopted by the
106	106	district is applied to it, produces an amount equal to the
107	107	difference between the tax that the district would have imposed on
108	108	the property if the property were fully taxable at market value and
109	109	the tax that the district is actually authorized to impose on the
110	110	property, if this subsection does not otherwise require that
111	111	portion to be deducted;
112	112	(10) the market value of all tangible personal
113	113	property, other than manufactured homes, owned by a family or
114	114	individual and not held or used for the production of income;
115	115	(11) the appraised value of property the collection of
116	116	delinquent taxes on which is deferred under Section 33.06, Tax
117	117	Code;
118	118	(12) the portion of the appraised value of property
119	119	the collection of delinquent taxes on which is deferred under
120	120	Section 33.065, Tax Code;
121	121	(13) the amount by which the market value of a
122	122	residence homestead to which Section 23.23, Tax Code, applies
123	123	exceeds the appraised value of that property as calculated under
124	124	that section; and
125	125	(14) the total dollar amount of any exemptions granted
126	126	under Section 11.35, Tax Code.
127	127	SECTION 5. This Act applies only to ad valorem taxes imposed
128	128	for a tax year that begins on or after the effective date of this
129	129	Act.
130	130	SECTION 6. This Act takes effect January 1, 2026, but only
131	131	if the constitutional amendment proposed by the 89th Legislature,
132	132	Regular Session, 2025, authorizing a local option exemption from ad
133	133	valorem taxation of all or part of the appraised value of the
134	134	residence homesteads of certain peace officers is approved by the
135	135	voters. If that amendment is not approved by the voters, this Act
136	136	has no effect.