| 1 | 1 | | 89R16782 CS-D |
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| 2 | 2 | | By: Martinez Fischer H.B. No. 5445 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to an exemption from ad valorem taxation of a portion of |
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| 10 | 10 | | the appraised value of the residence homestead of a school district |
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| 11 | 11 | | employee. |
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| 12 | 12 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 13 | 13 | | SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by |
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| 14 | 14 | | adding Section 11.136 to read as follows: |
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| 15 | 15 | | Sec. 11.136. RESIDENCE HOMESTEAD OF SCHOOL DISTRICT |
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| 16 | 16 | | EMPLOYEE. (a) In this section: |
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| 17 | 17 | | (1) "School district" has the meaning assigned by |
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| 18 | 18 | | Section 11.13. |
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| 19 | 19 | | (2) "School district employee" means a person who |
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| 20 | 20 | | receives compensation for service performed, other than as an |
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| 21 | 21 | | independent contractor, for a school district. The term does not |
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| 22 | 22 | | include a school district administrator. |
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| 23 | 23 | | (b) A full-time school district employee who is employed by |
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| 24 | 24 | | the district on January 1 and who has worked for the district since |
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| 25 | 25 | | the preceding September 1 or who is employed under a contract for |
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| 26 | 26 | | the full current school year is entitled to an exemption from |
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| 27 | 27 | | taxation by a taxing unit of a portion, determined as provided by |
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| 28 | 28 | | Subsection (c), of the appraised value of the person's residence |
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| 29 | 29 | | homestead. |
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| 30 | 30 | | (c) The amount of an exemption to which a person is entitled |
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| 31 | 31 | | under this section is equal to the total amount of the exemptions |
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| 32 | 32 | | the property owner is entitled to receive under Section 11.13. |
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| 33 | 33 | | (d) A person who applies for an exemption under this section |
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| 34 | 34 | | must show proof of employment by a school district in the manner |
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| 35 | 35 | | required by the chief appraiser. The comptroller may adopt rules |
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| 36 | 36 | | and forms for use in the administration of this section. |
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| 37 | 37 | | (e) A school district employee who qualifies for an |
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| 38 | 38 | | exemption from ad valorem taxation on the person's residence |
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| 39 | 39 | | homestead under this section and under Section 11.13 is entitled to |
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| 40 | 40 | | receive both exemptions. |
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| 41 | 41 | | SECTION 2. Section 11.43(c), Tax Code, is amended to read as |
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| 42 | 42 | | follows: |
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| 43 | 43 | | (c) An exemption provided by Section 11.13, 11.131, 11.132, |
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| 44 | 44 | | 11.133, 11.134, 11.136, 11.17, 11.18, 11.182, 11.1827, 11.183, |
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| 45 | 45 | | 11.19, 11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), |
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| 46 | 46 | | 11.231, 11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, 11.35, |
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| 47 | 47 | | [or] 11.36, or 11.37, once allowed, need not be claimed in |
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| 48 | 48 | | subsequent years, and except as otherwise provided by Subsection |
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| 49 | 49 | | (e), the exemption applies to the property until it changes |
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| 50 | 50 | | ownership or the person's qualification for the exemption changes. |
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| 51 | 51 | | However, except as provided by Subsection (r), the chief appraiser |
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| 52 | 52 | | may require a person allowed one of the exemptions in a prior year |
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| 53 | 53 | | to file a new application to confirm the person's current |
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| 54 | 54 | | qualification for the exemption by delivering a written notice that |
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| 55 | 55 | | a new application is required, accompanied by an appropriate |
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| 56 | 56 | | application form, to the person previously allowed the exemption. |
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| 57 | 57 | | If the person previously allowed the exemption is 65 years of age or |
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| 58 | 58 | | older, the chief appraiser may not cancel the exemption due to the |
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| 59 | 59 | | person's failure to file the new application unless the chief |
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| 60 | 60 | | appraiser complies with the requirements of Subsection (q), if |
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| 61 | 61 | | applicable. |
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| 62 | 62 | | SECTION 3. To the extent of any conflict, this Act prevails |
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| 63 | 63 | | over another Act of the 89th Legislature, Regular Session, 2025, |
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| 64 | 64 | | relating to nonsubstantive additions to and corrections in enacted |
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| 65 | 65 | | codes. |
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| 66 | 66 | | SECTION 4. This Act takes effect January 1, 2026, and |
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| 67 | 67 | | applies only to taxes imposed for a tax year beginning on or after |
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| 68 | 68 | | that date. |
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