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TX HJR172
Joint Resolution
Status
3/7/2025
Primary Sponsor
Katrina Pierson
Click for details
AI Summary
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Proposes a constitutional amendment allowing political subdivisions to exempt peace officers from property taxes on their residence homestead, with exemption percentages increasing based on years of service
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Exemption tiers based on employment duration with the political subdivision: 20% (5-9 years), 40% (10-14 years), 60% (15-19 years), 80% (20-24 years), and 100% (25+ years)
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Exemption would be in addition to any other existing homestead exemptions and is optional for each political subdivision to adopt
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Political subdivisions may continue collecting taxes on exempted homesteads if needed to fulfill existing debt obligations
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Constitutional amendment would be submitted to voters on November 4, 2025
Legislative Description
Proposing a constitutional amendment authorizing a local option exemption from ad valorem taxation by a political subdivision of all or part of the appraised value of the residence homestead of a peace officer employed by the political subdivision.
Property Interests
Last Action
Reported favorably w/o amendment(s)
5/7/2025