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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 by a school district of all or |
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part of the appraised value of the residence homesteads of certain |
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persons who are employed by the district. |
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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 (t) to read as follows: |
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(t) The governing body of a school district may exempt from |
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ad valorem taxation all or part of the appraised value of the |
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residence homestead of a person who is employed full-time by the |
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district as a classroom teacher, school counselor, librarian, or |
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school nurse. The governing body may adopt the exemption as a |
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percentage of the appraised value of the property. The percentage |
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specified by the governing body may not be less than 20 percent. |
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The exemption authorized by this subsection is in addition to any |
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other exemptions provided by this section. The legislature by |
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general law may prescribe procedures for the administration of the |
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exemption authorized by this subsection and may provide additional |
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eligibility requirements for the exemption. Where ad valorem tax |
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of a school district has previously been pledged for the payment of |
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debt, the taxing officers of the district may continue to levy and |
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collect the tax against the value of residence homesteads exempted |
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under this subsection until the debt is discharged if the cessation |
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of the levy would impair the obligation of the contract by which the |
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debt was created. |
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SECTION 2. 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 permit 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 by a school district of |
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all or part of the appraised value of the residence homesteads of |
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certain persons who are employed by the district." |