HJR106 - Proposing a constitutional amendment authorizing a local option exemption from ad valorem taxation of all or part of the appraised value of the residence homesteads of certain peace officers.

      By: Louderback H.J.R. No. 106       A JOINT RESOLUTION   proposing a constitutional amendment authorizing a local option   exemption from ad valorem taxation of all or part of the appraised   value of the residence homesteads of certain peace officers.          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 (q) to read as follows:           (q)     The governing body of a political subdivision may exempt   from ad valorem taxation all or part of the appraised value of the   residence homestead of an eligible peace officer. The governing   body may adopt the exemption as a specified dollar amount or as a   percentage of the appraised value of the residence homestead.   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. The legislature by general law may define "eligible peace   officer" for purposes of this subsection and may provide additional   eligibility requirements for the exemption.          SECTION 2.  The following temporary provision is added to   the Texas Constitution:           TEMPORARY PROVISION. (a) This temporary provision applies   to the constitutional amendment proposed by the 89th Legislature,   Regular Session, 2025, authorizing a local option exemption from ad   valorem taxation of all or part of the appraised value of the   residence homesteads of certain peace officers.           (b)     The amendment to Section 1-b, Article VIII, of this   constitution takes effect January 1, 2026, and applies only to ad   valorem taxes imposed for a tax year beginning on or after that   date.           (c)  This temporary provision expires January 1, 2027.          SECTION 3.  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 provide for voting for or against the   proposition: "The constitutional amendment authorizing a local   option exemption from ad valorem taxation of all or part of the   appraised value of the residence homesteads of certain peace   officers."