Texas 2025 - 89th Regular

Texas House Bill HJR172

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Sent toSOS
 
Proposed Const. Amend.
 

Caption

Proposing a constitutional amendment authorizing a local option exemption from ad valorem taxation by a political subdivision of all or part of the appraised value of the residence homestead of a peace officer employed by the political subdivision.

Impact

Should HJR172 be enacted, it would amend Section 1-b of Article VIII of the Texas Constitution, providing local governments the authority to institute tax exemptions for peace officers. This change would potentially alleviate some financial pressure on these officers, especially those with long tenures. The implications of this amendment would extend to potential changes in local revenue streams, as political subdivisions would have to adjust their budgets to account for the loss of property tax revenue from these exemptions. The amendment also allows the legislature to set procedures and additional eligibility requirements for the exemption.

Summary

HJR172 is a joint resolution proposing a constitutional amendment that would allow political subdivisions in Texas to create a local option exemption from ad valorem taxation for the residential homesteads of peace officers. The bill specifies that the governing body of a political subdivision may choose to exempt a portion of the appraised value of a peace officer's residence based on their length of service. This is intended to provide financial relief to law enforcement personnel as a form of recognition for their service and the risks associated with their occupations. The proposed exemptions range from 20% for five years of service up to 100% for 25 years or more of service.

Contention

As a proposed constitutional amendment, HJR172 would require voter approval, with the election date set for November 4, 2025. Notwithstanding the moral support for peace officers, critics may raise concerns about the fiscal implications for local governments and the equity of property tax policy. Questions might arise regarding the prioritization of such exemptions over other potential tax relief measures that could benefit a broader range of constituencies. Potential opposition could center around the balance of tax burdens and whether special exemptions for specific professions, like peace officers, might lead to an inequitable tax scenario for the general populace.

Companion Bills

TX HB4060

Enabled by Relating to a local option exemption from ad valorem taxation by a taxing unit of all or part of the appraised value of the residence homestead of a peace officer employed by the taxing unit.

Previously Filed As

TX HJR43

Proposing a constitutional amendment to provide for an exemption from ad valorem taxation by certain political subdivisions of a portion of the market value of the residence homestead of the parent or guardian of a person who is disabled and who resides with the parent or guardian.

TX HJR161

Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation by a political subdivision located wholly or partly in a populous county of a specified dollar amount, or a greater dollar amount specified by the governing body of the political subdivision, of the assessed value of a residence homestead.

TX SJR20

Proposing a constitutional amendment authorizing the governing body of a political subdivision to adopt an exemption from ad valorem taxation of a portion, expressed as a dollar amount, of the market value of an individual's residence homestead.

TX SJR31

Proposing a constitutional amendment authorizing the governing body of a political subdivision other than a school district to adopt an exemption from ad valorem taxation of a portion, expressed as a dollar amount, of the market value of an individual's residence homestead.

TX HJR23

Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation by a political subdivision other than a school district of a portion of the assessed value of a residence homestead based on the average assessed value in the preceding tax year of all qualified residence homesteads that are located in the same county as the homestead.

TX HJR191

Proposing a constitutional amendment to exempt from ad valorem taxation 50 percent of the appraised value of the residence homestead of a person who has received a residence homestead exemption on the property for at least the preceding 10 years.

TX HJR87

Proposing a constitutional amendment authorizing the legislature to limit the maximum appraised value of residential real property for ad valorem tax purposes to 105 percent or more of the appraised value of the property for the preceding tax year, to exempt from ad valorem taxation the total appraised value of property purchased by an individual for the first tax year the individual qualifies the property as the individual's residence homestead if the property is the individual's first residence homestead and has an appraised value of less than $300,000, and to limit the total amount of ad valorem taxes that a political subdivision may impose on the residence homestead of an individual and the surviving spouse of the individual if the individual qualifies the property as the individual's residence homestead for at least 25 consecutive tax years.

TX HJR108

Proposing a constitutional amendment authorizing the commissioners court of a county to adopt an exemption from ad valorem taxation by the county of a portion, expressed as a dollar amount, of the appraised value of an individual's residence homestead.

TX HJR199

Proposing a constitutional amendment authorizing the legislature to increase the amount of the exemption from ad valorem taxation by a school district of the market value of the residence homestead of a person who is elderly or disabled.

TX SJR42

Proposing a constitutional amendment to authorize a political subdivision other than a school district to establish a limitation on the amount of ad valorem taxes that the political subdivision may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses.

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