89R2623 DRS-D
By: Flores H.J.R. No. 23
A JOINT RESOLUTION
proposing a constitutional amendment authorizing a local option
exemption from ad valorem taxation by a school district of all or
part of the appraised value of the residence homesteads of certain
persons who are employed by the district.
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 (t) to read as follows:
(t) The governing body of a school district may exempt from
ad valorem taxation all or part of the appraised value of the
residence homestead of a person who is employed full-time by the
district as a classroom teacher, school counselor, librarian, or
school nurse. The governing body may adopt the exemption as a
percentage of the appraised value of the property. The percentage
specified by the governing body may not be less than 20 percent.
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 school district has previously been pledged for the payment of
debt, the taxing officers of the district 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.
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 school district of
all or part of the appraised value of the residence homesteads of
certain persons who are employed by the district."