Proposing a constitutional amendment authorizing a local option exemption from ad valorem taxation by a political subdivision of all or part of the appraised value of the residence homestead of a peace officer employed by the political subdivision.

89(R) HJR 172 - Introduced version - Bill Text

89R16022 DRS-D

By: Pierson

H.J.R. No. 172

A JOINT RESOLUTION

proposing a constitutional amendment authorizing a local option

exemption from ad valorem taxation by a political subdivision of

all or part of the appraised value of the residence homestead of a

peace officer employed by the political subdivision.

BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 1-b, Article VIII, Texas Constitution,

is amended by adding Subsection (y) to read as follows:

(y)

The governing body of a political subdivision may elect

to exempt from ad valorem taxation as provided by this subsection

all or part of the appraised value of the residence homestead of a

person who is employed by the political subdivision as a peace

officer.

The exemption authorized by this subsection is in

addition to any other exemptions provided by this section.

The

legislature by general law may prescribe procedures for the

administration of the exemption authorized by this subsection and

may provide additional eligibility requirements for the exemption.

Where ad valorem tax of a political subdivision has previously been

pledged for the payment of debt, the taxing officers of the

political subdivision may continue to levy and collect the tax

against the value of residence homesteads exempted under this

subsection until the debt is discharged if the cessation of the levy

would impair the obligation of the contract by which the debt was

created.

Unless the legislature by general law provides for higher

exemption amounts, an exemption adopted by a political subdivision

under this subsection exempts from taxation by the political

subdivision a percentage of the appraised value of a peace

officer's residence homestead as follows:

(1)

20 percent, if the person has been employed by the

political subdivision as a peace officer for at least five years and

less than 10 years;

(2)

40 percent, if the person has been employed by the

political subdivision as a peace officer for at least 10 years and

less than 15 years;

(3)

60 percent, if the person has been employed by the

political subdivision as a peace officer for at least 15 years and

less than 20 years;

(4)

80 percent, if the person has been employed by the

political subdivision as a peace officer for at least 20 years and

less than 25 years; or

(5)

100 percent, if the person has been employed by the

political subdivision as a peace officer for 25 years or more.

SECTION 2. This proposed constitutional amendment shall be

submitted to the voters at an election to be held November 4, 2025.

The ballot shall be printed to permit voting for or against the

proposition: "The constitutional amendment authorizing a local

option exemption from ad valorem taxation by a political

subdivision of all or part of the appraised value of the residence

homestead of a peace officer employed by the political

subdivision."