Bill > HB266

This bill provides a local option for school districts to offer a property tax exemption for certain full-time employees, specifically classroom teachers, school counselors, librarians, and school nurses. The exemption allows a school district's governing body to reduce the appraised value of these employees' residential homesteads by at least 20 percent, which means these educators would pay lower property taxes. The exemption is optional, meaning each school district can choose whether to implement it, and the percentage of exemption can be set between 20 and 100 percent. This bill will only take effect on January 1, 2026, and is contingent upon voters approving a related constitutional amendment during the 89th Legislature's Regular Session in 2025. The legislation also updates related sections of the Tax Code and Government Code to account for this new type of property tax exemption, ensuring that the new exemption is properly recognized in state tax calculations and reporting.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB266