89R13423 DRS-D By: Perez of El Paso H.J.R. No. 159 A JOINT RESOLUTION proposing a constitutional amendment authorizing the legislature to prohibit an individual from receiving an exemption from ad valorem taxation of the individual's residence homestead if the homestead is occupied by a registered sex offender. 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 (v) to read as follows: (v) The legislature by general law may provide that a person may not receive a residence homestead exemption authorized by this section in a tax year in which a person who is a registered sex offender occupies the residence homestead on January 1 of that year. The legislature by general law may define registered sex offender for purposes of this subsection. SECTION 2. 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 permit voting for or against the proposition: "The constitutional amendment authorizing the legislature to prohibit an individual from receiving an exemption from ad valorem taxation of the individual's residence homestead if the homestead is occupied by a registered sex offender."