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A JOINT RESOLUTION
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proposing a constitutional amendment authorizing a local option |
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exemption from ad valorem taxation of all or part of the appraised |
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value of the residence homesteads of certain peace officers. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1-b, Article VIII, Texas Constitution, |
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is amended by adding Subsection (q) to read as follows: |
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(q) The governing body of a political subdivision may exempt |
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from ad valorem taxation all or part of the appraised value of the |
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residence homestead of an eligible peace officer. The governing |
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body may adopt the exemption as a specified dollar amount or as a |
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percentage of the appraised value of the residence homestead. |
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Where ad valorem tax of a political subdivision has previously been |
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pledged for the payment of debt, the taxing officers of the |
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political subdivision may continue to levy and collect the tax |
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against the value of residence homesteads exempted under this |
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subsection until the debt is discharged if the cessation of the levy |
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would impair the obligation of the contract by which the debt was |
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created. The legislature by general law may define "eligible peace |
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officer" for purposes of this subsection and may provide additional |
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eligibility requirements for the exemption. |
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SECTION 2. The following temporary provision is added to |
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the Texas Constitution: |
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TEMPORARY PROVISION. (a) This temporary provision applies |
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to the constitutional amendment proposed by the 89th Legislature, |
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Regular Session, 2025, authorizing a local option exemption from ad |
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valorem taxation of all or part of the appraised value of the |
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residence homesteads of certain peace officers. |
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(b) The amendment to Section 1-b, Article VIII, of this |
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constitution takes effect January 1, 2026, and applies only to ad |
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valorem taxes imposed for a tax year beginning on or after that |
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date. |
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(c) This temporary provision expires January 1, 2027. |
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SECTION 3. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 4, 2025. |
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The ballot shall be printed to provide for voting for or against the |
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proposition: "The constitutional amendment authorizing a local |
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option exemption from ad valorem taxation of all or part of the |
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appraised value of the residence homesteads of certain peace |
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officers." |