| 1 | 1 | | 89R16022 DRS-D |
|---|
| 2 | 2 | | By: Pierson H.J.R. No. 172 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | |
|---|
| 6 | 6 | | |
|---|
| 7 | 7 | | A JOINT RESOLUTION |
|---|
| 8 | 8 | | proposing a constitutional amendment authorizing a local option |
|---|
| 9 | 9 | | exemption from ad valorem taxation by a political subdivision of |
|---|
| 10 | 10 | | all or part of the appraised value of the residence homestead of a |
|---|
| 11 | 11 | | peace officer employed by the political subdivision. |
|---|
| 12 | 12 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 13 | 13 | | SECTION 1. Section 1-b, Article VIII, Texas Constitution, |
|---|
| 14 | 14 | | is amended by adding Subsection (y) to read as follows: |
|---|
| 15 | 15 | | (y) The governing body of a political subdivision may elect |
|---|
| 16 | 16 | | to exempt from ad valorem taxation as provided by this subsection |
|---|
| 17 | 17 | | all or part of the appraised value of the residence homestead of a |
|---|
| 18 | 18 | | person who is employed by the political subdivision as a peace |
|---|
| 19 | 19 | | officer. The exemption authorized by this subsection is in |
|---|
| 20 | 20 | | addition to any other exemptions provided by this section. The |
|---|
| 21 | 21 | | legislature by general law may prescribe procedures for the |
|---|
| 22 | 22 | | administration of the exemption authorized by this subsection and |
|---|
| 23 | 23 | | may provide additional eligibility requirements for the exemption. |
|---|
| 24 | 24 | | Where ad valorem tax of a political subdivision has previously been |
|---|
| 25 | 25 | | pledged for the payment of debt, the taxing officers of the |
|---|
| 26 | 26 | | political subdivision may continue to levy and collect the tax |
|---|
| 27 | 27 | | against the value of residence homesteads exempted under this |
|---|
| 28 | 28 | | subsection until the debt is discharged if the cessation of the levy |
|---|
| 29 | 29 | | would impair the obligation of the contract by which the debt was |
|---|
| 30 | 30 | | created. Unless the legislature by general law provides for higher |
|---|
| 31 | 31 | | exemption amounts, an exemption adopted by a political subdivision |
|---|
| 32 | 32 | | under this subsection exempts from taxation by the political |
|---|
| 33 | 33 | | subdivision a percentage of the appraised value of a peace |
|---|
| 34 | 34 | | officer's residence homestead as follows: |
|---|
| 35 | 35 | | (1) 20 percent, if the person has been employed by the |
|---|
| 36 | 36 | | political subdivision as a peace officer for at least five years and |
|---|
| 37 | 37 | | less than 10 years; |
|---|
| 38 | 38 | | (2) 40 percent, if the person has been employed by the |
|---|
| 39 | 39 | | political subdivision as a peace officer for at least 10 years and |
|---|
| 40 | 40 | | less than 15 years; |
|---|
| 41 | 41 | | (3) 60 percent, if the person has been employed by the |
|---|
| 42 | 42 | | political subdivision as a peace officer for at least 15 years and |
|---|
| 43 | 43 | | less than 20 years; |
|---|
| 44 | 44 | | (4) 80 percent, if the person has been employed by the |
|---|
| 45 | 45 | | political subdivision as a peace officer for at least 20 years and |
|---|
| 46 | 46 | | less than 25 years; or |
|---|
| 47 | 47 | | (5) 100 percent, if the person has been employed by the |
|---|
| 48 | 48 | | political subdivision as a peace officer for 25 years or more. |
|---|
| 49 | 49 | | SECTION 2. This proposed constitutional amendment shall be |
|---|
| 50 | 50 | | submitted to the voters at an election to be held November 4, 2025. |
|---|
| 51 | 51 | | The ballot shall be printed to permit voting for or against the |
|---|
| 52 | 52 | | proposition: "The constitutional amendment authorizing a local |
|---|
| 53 | 53 | | option exemption from ad valorem taxation by a political |
|---|
| 54 | 54 | | subdivision of all or part of the appraised value of the residence |
|---|
| 55 | 55 | | homestead of a peace officer employed by the political |
|---|
| 56 | 56 | | subdivision." |
|---|