Bill > HJR172

This joint resolution proposes a constitutional amendment that would allow political subdivisions (such as local governments) to provide property tax exemptions for peace officers (law enforcement personnel) who work for that same political subdivision. The exemption would be optional and would vary based on the officer's years of service, ranging from 20% for officers with 5-10 years of service to a full 100% exemption for those with 25 or more years of service. The exemption would apply to the appraised value of the peace officer's residence homestead and would be in addition to any existing property tax exemptions. The amendment includes provisions ensuring that existing debt obligations can still be collected and allows the legislature to establish additional administrative procedures and eligibility requirements. The proposed amendment would be submitted to voters in a statewide election on November 4, 2025, with ballot language specifically describing the proposed property tax exemption for peace officers.