Bill > HJR159

This joint resolution proposes a constitutional amendment that would authorize the Texas Legislature to prevent registered sex offenders from receiving a homestead tax exemption. Specifically, the amendment would allow the legislature to create a law that would disqualify a property owner from receiving a residence homestead tax exemption if a registered sex offender is living in the home on January 1st of the tax year. Ad valorem taxation refers to property taxes that are calculated based on the assessed value of the property. The legislature would also have the power to legally define what constitutes a "registered sex offender" for the purposes of this provision. The proposed amendment would be submitted to Texas voters for approval in an election on November 4, 2025, with a ballot that clearly explains the proposed change to allow voters to vote for or against the constitutional amendment.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HJR159