| 1 | 1 | | 89R2623 DRS-D |
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| 2 | 2 | | By: Flores H.J.R. No. 23 |
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| 7 | 7 | | A JOINT RESOLUTION |
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| 8 | 8 | | proposing a constitutional amendment authorizing a local option |
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| 9 | 9 | | exemption from ad valorem taxation by a school district of all or |
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| 10 | 10 | | part of the appraised value of the residence homesteads of certain |
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| 11 | 11 | | persons who are employed by the district. |
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| 12 | 12 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 13 | 13 | | SECTION 1. Section 1-b, Article VIII, Texas Constitution, |
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| 14 | 14 | | is amended by adding Subsection (t) to read as follows: |
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| 15 | 15 | | (t) The governing body of a school district may exempt from |
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| 16 | 16 | | ad valorem taxation all or part of the appraised value of the |
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| 17 | 17 | | residence homestead of a person who is employed full-time by the |
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| 18 | 18 | | district as a classroom teacher, school counselor, librarian, or |
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| 19 | 19 | | school nurse. The governing body may adopt the exemption as a |
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| 20 | 20 | | percentage of the appraised value of the property. The percentage |
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| 21 | 21 | | specified by the governing body may not be less than 20 percent. |
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| 22 | 22 | | The exemption authorized by this subsection is in addition to any |
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| 23 | 23 | | other exemptions provided by this section. The legislature by |
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| 24 | 24 | | general law may prescribe procedures for the administration of the |
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| 25 | 25 | | exemption authorized by this subsection and may provide additional |
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| 26 | 26 | | eligibility requirements for the exemption. Where ad valorem tax |
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| 27 | 27 | | of a school district has previously been pledged for the payment of |
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| 28 | 28 | | debt, the taxing officers of the district may continue to levy and |
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| 29 | 29 | | collect the tax against the value of residence homesteads exempted |
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| 30 | 30 | | under this subsection until the debt is discharged if the cessation |
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| 31 | 31 | | of the levy would impair the obligation of the contract by which the |
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| 32 | 32 | | debt was created. |
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| 33 | 33 | | SECTION 2. This proposed constitutional amendment shall be |
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| 34 | 34 | | submitted to the voters at an election to be held November 4, 2025. |
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| 35 | 35 | | The ballot shall be printed to permit voting for or against the |
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| 36 | 36 | | proposition: "The constitutional amendment authorizing a local |
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| 37 | 37 | | option exemption from ad valorem taxation by a school district of |
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| 38 | 38 | | all or part of the appraised value of the residence homesteads of |
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| 39 | 39 | | certain persons who are employed by the district." |
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