Bill > HJR106

This joint resolution proposes a constitutional amendment that would allow local government bodies to provide property tax exemptions for the residential homes of certain peace officers. Specifically, the resolution enables local governing bodies to exempt all or part of the appraised value of a peace officer's primary residence from ad valorem (property) taxation, with the exemption potentially being set as either a specific dollar amount or a percentage of the home's value. The local government can implement this exemption while still being able to continue levying taxes for previously pledged debt obligations. The legislature would be responsible for defining the term "eligible peace officer" and establishing additional eligibility requirements for the exemption. The proposed amendment would take effect on January 1, 2026, and apply to property taxes for tax years beginning on or after that date, with the temporary provision expiring on January 1, 2027. The amendment would be submitted to voters for approval at a statewide election on November 4, 2025, with the ballot presenting the option to vote for or against the property tax exemption for peace officers.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HJR106