Bill > HJR23

This joint resolution proposes a constitutional amendment that would allow school district governing bodies to provide a property tax exemption for certain full-time employees, specifically classroom teachers, school counselors, librarians, and school nurses. The exemption would cover all or part of the appraised value of the employee's residential homestead, with the exemption percentage set at no less than 20 percent. This local option tax exemption would be additional to any existing property tax exemptions and could be implemented at the discretion of each school district's governing body. The legislature would be empowered to establish administrative procedures and additional eligibility requirements for the exemption. Importantly, if a school district has existing debt that was previously secured by property taxes, they would still be allowed to continue levying taxes on the exempted property values to ensure debt obligations can be met. The proposed amendment would be submitted to voters for approval at the November 4, 2025 election, with ballot language explicitly describing the proposed tax exemption for school district employees.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HJR23