HJR23 - 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.

  89R2623 DRS-D     By: Flores H.J.R. No. 23       A JOINT RESOLUTION   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."