Proposing a constitutional amendment to allow local governments to exempt certain peace officers' residence homesteads from ad valorem taxation.

This bill proposes a constitutional amendment to authorize local governments to exempt all or part of the appraised value of the residence homesteads of certain peace officers from ad valorem taxation. The exemption can be a specified dollar amount or a percentage of the appraised value. The amendment takes effect January 1, 2026, and applies to taxes imposed for tax years beginning on or after that date. The temporary provision expires January 1, 2027. The amendment will be submitted to voters in the November 4, 2025 election.

Proposing a constitutional amendment to allow local governments to exempt certain peace officers' residence homesteads from ad valorem taxation.

This bill proposes a constitutional amendment to authorize local governments to exempt all or part of the appraised value of the residence homesteads of certain peace officers from ad valorem taxation. The exemption can be a specified dollar amount or a percentage of the appraised value. The amendment takes effect January 1, 2026, and applies to taxes imposed for tax years beginning on or after that date. The temporary provision expires January 1, 2027. The amendment will be submitted to voters in the November 4, 2025 election.