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TX HB5445

TX HB5445
Relating to an exemption from ad valorem taxation of a portion of the appraised value of the residence homestead of a school district employee.


summary

Introduced
03/14/2025
In Committee
04/07/2025
Crossed Over
Passed
Dead
06/02/2025

Introduced Session

89th Legislature Regular Session

Bill Summary

AN ACT relating to an exemption from ad valorem taxation of a portion of the appraised value of the residence homestead of a school district employee.

AI Summary

This bill creates a new property tax exemption specifically for full-time school district employees who are not administrators. Under the proposed law, a school district employee who is employed full-time on January 1 and has worked for the district continuously since the preceding September 1 (or is employed under a full-year contract) will be eligible for a tax exemption on their residential property. The exemption amount will be equal to the total exemptions the property owner is already entitled to receive under existing tax code provisions. To qualify, employees must provide proof of employment to the chief appraiser, and if they are eligible for both this new exemption and the existing homestead exemption, they can receive both. The legislation will take effect on January 1, 2026, and apply to tax years beginning on or after that date. By offering this targeted tax relief, the bill aims to provide a financial benefit to school district employees who work full-time and contribute to local education systems.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Referred to Ways & Means (on 04/07/2025)

bill text


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