By: Louderback H.J.R. No. 106
A JOINT RESOLUTION
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."