TX HB5445

Full-time school district employees who are employed as of January 1 and have worked since the preceding September 1 (or are under contract for the full school year) would receive a property tax exemption on their residence homestead

The exemption amount equals the total homestead exemptions the employee already receives under existing law (Section 11.13), effectively doubling their homestead exemption

School district administrators and independent contractors are excluded from the exemption; only non-administrator employees receiving compensation directly from a school district qualify

Applicants must provide proof of school district employment to the chief appraiser, and the comptroller may adopt rules and forms for administering the exemption

The exemption can be claimed in addition to existing homestead exemptions, takes effect January 1, 2026, and once approved does not need to be reclaimed annually unless the property changes ownership or the person's qualification changes