Bill Text: TX HJR23 | 2025-2026 | 89th Legislature | Introduced
Bill Title: Proposing a constitutional amendment authorizing a local option exemption from ad valorem taxation by a school district of all or part of the appraised value of the residence homesteads of certain persons who are employed by the district.
Sponsorship: Partisan Bill (Democrat 8)
Status: (Introduced - Dead) 2025-03-03 - Referred to Ways & Means [HJR23 Detail]
Download: Texas-2025-HJR23-Introduced.html
| 89R2623 DRS-D | ||
| By: Flores | H.J.R. No. 23 | |
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| proposing a constitutional amendment authorizing a local option | ||
| exemption from ad valorem taxation by a school district of all or | ||
| part of the appraised value of the residence homesteads of certain | ||
| persons who are employed by the district. | ||
| 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 (t) to read as follows: | ||
| (t) The governing body of a school district may exempt from | ||
| ad valorem taxation all or part of the appraised value of the | ||
| residence homestead of a person who is employed full-time by the | ||
| district as a classroom teacher, school counselor, librarian, or | ||
| school nurse. The governing body may adopt the exemption as a | ||
| percentage of the appraised value of the property. The percentage | ||
| specified by the governing body may not be less than 20 percent. | ||
| 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 school district has previously been pledged for the payment of | ||
| debt, the taxing officers of the district 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. | ||
| 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 school district of | ||
| all or part of the appraised value of the residence homesteads of | ||
| certain persons who are employed by the district." | ||
