Explanation of H.J.R. No. 106
Explanation of H.J.R. No. 106
This bill proposes a change to the Texas Constitution that would allow local governments to exempt certain peace officers from paying property taxes on part or all of the value of their homes. The exemption could be a specific dollar amount or a percentage of the home's value. If a local government has already pledged property taxes to pay off debt, they can continue to collect taxes from properties that qualify for this exemption until the debt is fully paid off. The bill also outlines who would qualify as an "eligible peace officer" and sets a temporary provision for when the amendment would go into effect and expire.
What the bill does:
- Allows local governments to exempt eligible peace officers from paying property taxes on part or all of their homes
- Specifies how the exemption can be calculated (as a dollar amount or percentage)
- Allows for continued tax collection on exempt properties if taxes are pledged to pay off debt
- Defines who qualifies as an "eligible peace officer"
- Sets a temporary provision for when the amendment would take effect and when it would expire
Impact:
If the bill is approved by voters in the November 4, 2025 election, it would allow peace officers in Texas to receive property tax exemptions on their homes starting from January 1, 2026, for a limited time until January 1, 2027.