Bill > HB1688

This bill establishes a local option property tax exemption for eligible peace officers, defined as full-time law enforcement personnel employed by the state or a political subdivision, as listed in specific sections of the Code of Criminal Procedure. The bill allows the governing body of a taxing unit to adopt an exemption for a peace officer's residence homestead, which can be implemented as either a specified dollar amount or a percentage of the property's appraised value. The exemption is optional and must be specifically adopted by the local governing body. Additionally, the bill modifies existing tax code provisions to incorporate this new exemption, ensuring that it can be considered when calculating taxable property values. The 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. If the constitutional amendment is not approved by voters, this bill will have no effect, and the property tax exemption for peace officers will not be implemented.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB1688