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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from ad valorem taxation of a portion of |
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the appraised value of the residence homestead of a school district |
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employee. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by |
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adding Section 11.136 to read as follows: |
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Sec. 11.136. RESIDENCE HOMESTEAD OF SCHOOL DISTRICT |
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EMPLOYEE. (a) In this section: |
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(1) "School district" has the meaning assigned by |
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Section 11.13. |
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(2) "School district employee" means a person who |
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receives compensation for service performed, other than as an |
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independent contractor, for a school district. The term does not |
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include a school district administrator. |
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(b) A full-time school district employee who is employed by |
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the district on January 1 and who has worked for the district since |
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the preceding September 1 or who is employed under a contract for |
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the full current school year is entitled to an exemption from |
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taxation by a taxing unit of a portion, determined as provided by |
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Subsection (c), of the appraised value of the person's residence |
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homestead. |
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(c) The amount of an exemption to which a person is entitled |
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under this section is equal to the total amount of the exemptions |
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the property owner is entitled to receive under Section 11.13. |
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(d) A person who applies for an exemption under this section |
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must show proof of employment by a school district in the manner |
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required by the chief appraiser. The comptroller may adopt rules |
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and forms for use in the administration of this section. |
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(e) A school district employee who qualifies for an |
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exemption from ad valorem taxation on the person's residence |
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homestead under this section and under Section 11.13 is entitled to |
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receive both exemptions. |
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SECTION 2. Section 11.43(c), Tax Code, is amended to read as |
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follows: |
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(c) An exemption provided by Section 11.13, 11.131, 11.132, |
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11.133, 11.134, 11.136, 11.17, 11.18, 11.182, 11.1827, 11.183, |
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11.19, 11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), |
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11.231, 11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, 11.35, |
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[or] 11.36, or 11.37, once allowed, need not be claimed in |
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subsequent years, and except as otherwise provided by Subsection |
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(e), the exemption applies to the property until it changes |
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ownership or the person's qualification for the exemption changes. |
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However, except as provided by Subsection (r), the chief appraiser |
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may require a person allowed one of the exemptions in a prior year |
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to file a new application to confirm the person's current |
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qualification for the exemption by delivering a written notice that |
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a new application is required, accompanied by an appropriate |
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application form, to the person previously allowed the exemption. |
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If the person previously allowed the exemption is 65 years of age or |
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older, the chief appraiser may not cancel the exemption due to the |
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person's failure to file the new application unless the chief |
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appraiser complies with the requirements of Subsection (q), if |
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applicable. |
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SECTION 3. To the extent of any conflict, this Act prevails |
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over another Act of the 89th Legislature, Regular Session, 2025, |
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relating to nonsubstantive additions to and corrections in enacted |
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codes. |
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SECTION 4. This Act takes effect January 1, 2026, and |
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applies only to taxes imposed for a tax year beginning on or after |
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that date. |