89R16022 DRS-D
By: Pierson H.J.R. No. 172
A JOINT RESOLUTION
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.
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 (y) to read as follows:
(y) The governing body of a political subdivision may elect
to exempt from ad valorem taxation as provided by this subsection
all or part of the appraised value of the residence homestead of a
person who is employed by the political subdivision as a peace
officer. The exemption authorized by this subsection is in
addition to any other exemptions provided by this section. The
legislature by general law may prescribe procedures for the
administration of the exemption authorized by this subsection and
may provide additional eligibility requirements for the exemption.
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. Unless the legislature by general law provides for higher
exemption amounts, an exemption adopted by a political subdivision
under this subsection exempts from taxation by the political
subdivision a percentage of the appraised value of a peace
officer's residence homestead as follows:
(1) 20 percent, if the person has been employed by the
political subdivision as a peace officer for at least five years and
less than 10 years;
(2) 40 percent, if the person has been employed by the
political subdivision as a peace officer for at least 10 years and
less than 15 years;
(3) 60 percent, if the person has been employed by the
political subdivision as a peace officer for at least 15 years and
less than 20 years;
(4) 80 percent, if the person has been employed by the
political subdivision as a peace officer for at least 20 years and
less than 25 years; or
(5) 100 percent, if the person has been employed by the
political subdivision as a peace officer for 25 years or more.
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 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."