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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 political subdivision of |
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all or part of the appraised value of the residence homestead of a |
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peace officer employed by the political subdivision. |
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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 (y) to read as follows: |
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(y) The governing body of a political subdivision may elect |
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to exempt from ad valorem taxation as provided by this subsection |
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all or part of the appraised value of the residence homestead of a |
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person who is employed by the political subdivision as a peace |
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officer. The exemption authorized by this subsection is in |
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addition to any other exemptions provided by this section. The |
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legislature by general law may prescribe procedures for the |
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administration of the exemption authorized by this subsection and |
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may provide additional eligibility requirements for the exemption. |
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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. Unless the legislature by general law provides for higher |
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exemption amounts, an exemption adopted by a political subdivision |
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under this subsection exempts from taxation by the political |
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subdivision a percentage of the appraised value of a peace |
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officer's residence homestead as follows: |
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(1) 20 percent, if the person has been employed by the |
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political subdivision as a peace officer for at least five years and |
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less than 10 years; |
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(2) 40 percent, if the person has been employed by the |
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political subdivision as a peace officer for at least 10 years and |
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less than 15 years; |
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(3) 60 percent, if the person has been employed by the |
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political subdivision as a peace officer for at least 15 years and |
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less than 20 years; |
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(4) 80 percent, if the person has been employed by the |
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political subdivision as a peace officer for at least 20 years and |
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less than 25 years; or |
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(5) 100 percent, if the person has been employed by the |
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political subdivision as a peace officer for 25 years or more. |
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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 political |
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subdivision of all or part of the appraised value of the residence |
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homestead of a peace officer employed by the political |
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subdivision." |