Texas HB1688 proposes a local option exemption from ad valorem taxation for certain peace officers' residence homesteads.

HB1688 amends the Texas Tax Code to allow eligible peace officers to exempt all or part of the appraised value of their residence homesteads from ad valorem taxation. This exemption is contingent on the taxing unit adopting it and is applicable only if a constitutional amendment proposed by the 89th Legislature, Regular Session, 2025, is approved by voters. The bill defines "eligible peace officer" and allows the exemption to be adopted as a specified dollar amount or percentage of the property's appraised value.

Texas HB1688 proposes a local option exemption from ad valorem taxation for certain peace officers' residence homesteads.

HB1688 amends the Texas Tax Code to allow eligible peace officers to exempt all or part of the appraised value of their residence homesteads from ad valorem taxation. This exemption is contingent on the taxing unit adopting it and is applicable only if a constitutional amendment proposed by the 89th Legislature, Regular Session, 2025, is approved by voters. The bill defines "eligible peace officer" and allows the exemption to be adopted as a specified dollar amount or percentage of the property's appraised value.