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  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."