| 1 | 1 | | By: Louderback H.J.R. No. 106 |
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| 6 | 6 | | A JOINT RESOLUTION |
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| 7 | 7 | | proposing a constitutional amendment authorizing a local option |
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| 8 | 8 | | exemption from ad valorem taxation of all or part of the appraised |
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| 9 | 9 | | value of the residence homesteads of certain peace officers. |
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| 10 | 10 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 1-b, Article VIII, Texas Constitution, |
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| 12 | 12 | | is amended by adding Subsection (q) to read as follows: |
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| 13 | 13 | | (q) The governing body of a political subdivision may exempt |
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| 14 | 14 | | from ad valorem taxation all or part of the appraised value of the |
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| 15 | 15 | | residence homestead of an eligible peace officer. The governing |
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| 16 | 16 | | body may adopt the exemption as a specified dollar amount or as a |
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| 17 | 17 | | percentage of the appraised value of the residence homestead. |
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| 18 | 18 | | Where ad valorem tax of a political subdivision has previously been |
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| 19 | 19 | | pledged for the payment of debt, the taxing officers of the |
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| 20 | 20 | | political subdivision may continue to levy and collect the tax |
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| 21 | 21 | | against the value of residence homesteads exempted under this |
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| 22 | 22 | | subsection until the debt is discharged if the cessation of the levy |
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| 23 | 23 | | would impair the obligation of the contract by which the debt was |
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| 24 | 24 | | created. The legislature by general law may define "eligible peace |
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| 25 | 25 | | officer" for purposes of this subsection and may provide additional |
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| 26 | 26 | | eligibility requirements for the exemption. |
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| 27 | 27 | | SECTION 2. The following temporary provision is added to |
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| 28 | 28 | | the Texas Constitution: |
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| 29 | 29 | | TEMPORARY PROVISION. (a) This temporary provision applies |
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| 30 | 30 | | to the constitutional amendment proposed by the 89th Legislature, |
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| 31 | 31 | | Regular Session, 2025, authorizing a local option exemption from ad |
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| 32 | 32 | | valorem taxation of all or part of the appraised value of the |
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| 33 | 33 | | residence homesteads of certain peace officers. |
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| 34 | 34 | | (b) The amendment to Section 1-b, Article VIII, of this |
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| 35 | 35 | | constitution takes effect January 1, 2026, and applies only to ad |
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| 36 | 36 | | valorem taxes imposed for a tax year beginning on or after that |
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| 37 | 37 | | date. |
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| 38 | 38 | | (c) This temporary provision expires January 1, 2027. |
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| 39 | 39 | | SECTION 3. This proposed constitutional amendment shall be |
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| 40 | 40 | | submitted to the voters at an election to be held November 4, 2025. |
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| 41 | 41 | | The ballot shall be printed to provide for voting for or against the |
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| 42 | 42 | | proposition: "The constitutional amendment authorizing a local |
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| 43 | 43 | | option exemption from ad valorem taxation of all or part of the |
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| 44 | 44 | | appraised value of the residence homesteads of certain peace |
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| 45 | 45 | | officers." |
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