89R16782 CS-D
By: Martinez Fischer H.B. No. 5445
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from ad valorem taxation of a portion of
the appraised value of the residence homestead of a school district
employee.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
adding Section 11.136 to read as follows:
Sec. 11.136. RESIDENCE HOMESTEAD OF SCHOOL DISTRICT
EMPLOYEE. (a) In this section:
(1) "School district" has the meaning assigned by
Section 11.13.
(2) "School district employee" means a person who
receives compensation for service performed, other than as an
independent contractor, for a school district. The term does not
include a school district administrator.
(b) A full-time school district employee who is employed by
the district on January 1 and who has worked for the district since
the preceding September 1 or who is employed under a contract for
the full current school year is entitled to an exemption from
taxation by a taxing unit of a portion, determined as provided by
Subsection (c), of the appraised value of the person's residence
homestead.
(c) The amount of an exemption to which a person is entitled
under this section is equal to the total amount of the exemptions
the property owner is entitled to receive under Section 11.13.
(d) A person who applies for an exemption under this section
must show proof of employment by a school district in the manner
required by the chief appraiser. The comptroller may adopt rules
and forms for use in the administration of this section.
(e) A school district employee who qualifies for an
exemption from ad valorem taxation on the person's residence
homestead under this section and under Section 11.13 is entitled to
receive both exemptions.
SECTION 2. Section 11.43(c), Tax Code, is amended to read as
follows:
(c) An exemption provided by Section 11.13, 11.131, 11.132,
11.133, 11.134, 11.136, 11.17, 11.18, 11.182, 11.1827, 11.183,
11.19, 11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m),
11.231, 11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, 11.35,
[or] 11.36, or 11.37, once allowed, need not be claimed in
subsequent years, and except as otherwise provided by Subsection
(e), the exemption applies to the property until it changes
ownership or the person's qualification for the exemption changes.
However, except as provided by Subsection (r), the chief appraiser
may require a person allowed one of the exemptions in a prior year
to file a new application to confirm the person's current
qualification for the exemption by delivering a written notice that
a new application is required, accompanied by an appropriate
application form, to the person previously allowed the exemption.
If the person previously allowed the exemption is 65 years of age or
older, the chief appraiser may not cancel the exemption due to the
person's failure to file the new application unless the chief
appraiser complies with the requirements of Subsection (q), if
applicable.
SECTION 3. To the extent of any conflict, this Act prevails
over another Act of the 89th Legislature, Regular Session, 2025,
relating to nonsubstantive additions to and corrections in enacted
codes.
SECTION 4. This Act takes effect January 1, 2026, and
applies only to taxes imposed for a tax year beginning on or after
that date.