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A JOINT RESOLUTION
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proposing a constitutional amendment authorizing the commissioners |
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court of a county to adopt an exemption from ad valorem taxation by |
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the county of a portion, expressed as a dollar amount, of the |
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appraised value of an individual's residence homestead. |
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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 (e-1) to read as follows: |
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(e-1) The commissioners court of a county by official action |
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may exempt from ad valorem taxation by the county a portion, |
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expressed as a dollar amount, of the appraised value of the |
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residence homestead of an individual. The amount of the exemption |
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may not exceed $100,000. An eligible individual is entitled to |
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receive other applicable exemptions provided by law. Where ad |
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valorem tax has previously been pledged for the payment of debt, the |
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county may continue to levy and collect the tax against the value of |
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the homesteads exempted under this subsection until the debt is |
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discharged if the cessation of the levy would impair the obligation |
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of the contract by which the debt was created. |
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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 the commissioners court of a |
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county to adopt an exemption from ad valorem taxation by the county |
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of a portion, expressed as a dollar amount, of the appraised value |
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of an individual's residence homestead. |
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(b) The amendment to Section 1-b, Article VIII, of this |
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constitution takes effect beginning with the tax year that begins |
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January 1, 2026. |
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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 permit voting for or against the |
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proposition: "The constitutional amendment authorizing the |
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commissioners court of a county to adopt an exemption from ad |
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valorem taxation by the county of a portion, expressed as a dollar |
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amount, of the appraised value of an individual's residence |
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homestead." |