HB5445 - Relating to an exemption from ad valorem taxation of a portion of the appraised value of the residence homestead of a school district employee.

  89R16782 CS-D     By: Martinez Fischer H.B. No. 5445       A BILL TO BE ENTITLED   AN ACT   relating to an exemption from ad valorem taxation of a portion of   the appraised value of the residence homestead of a school district   employee.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Subchapter B, Chapter 11, Tax Code, is amended by   adding Section 11.136 to read as follows:           Sec.   11.136.     RESIDENCE HOMESTEAD OF SCHOOL DISTRICT   EMPLOYEE. (a)   In this section:                 (1)     "School district" has the meaning assigned by   Section 11.13.                 (2)     "School district employee" means a person who   receives compensation for service performed, other than as an   independent contractor, for a school district. The term does not   include a school district administrator.           (b)     A full-time school district employee who is employed by   the district on January 1 and who has worked for the district since   the preceding September 1 or who is employed under a contract for   the full current school year is entitled to an exemption from   taxation by a taxing unit of a portion, determined as provided by   Subsection (c), of the appraised value of the person's residence   homestead.           (c)     The amount of an exemption to which a person is entitled   under this section is equal to the total amount of the exemptions   the property owner is entitled to receive under Section 11.13.           (d)     A person who applies for an exemption under this section   must show proof of employment by a school district in the manner   required by the chief appraiser. The comptroller may adopt rules   and forms for use in the administration of this section.           (e)     A school district employee who qualifies for an   exemption from ad valorem taxation on the person's residence   homestead under this section and under Section 11.13 is entitled to   receive both exemptions.          SECTION 2.  Section 11.43(c), Tax Code, is amended to read as   follows:          (c)  An exemption provided by Section 11.13, 11.131, 11.132,   11.133, 11.134, 11.136, 11.17, 11.18, 11.182, 11.1827, 11.183,   11.19, 11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m),   11.231, 11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, 11.35,   [ or ] 11.36, or 11.37, once allowed, need not be claimed in   subsequent years, and except as otherwise provided by Subsection   (e), the exemption applies to the property until it changes   ownership or the person's qualification for the exemption changes.   However, except as provided by Subsection (r), the chief appraiser   may require a person allowed one of the exemptions in a prior year   to file a new application to confirm the person's current   qualification for the exemption by delivering a written notice that   a new application is required, accompanied by an appropriate   application form, to the person previously allowed the exemption.   If the person previously allowed the exemption is 65 years of age or   older, the chief appraiser may not cancel the exemption due to the   person's failure to file the new application unless the chief   appraiser complies with the requirements of Subsection (q), if   applicable.          SECTION 3.  To the extent of any conflict, this Act prevails   over another Act of the 89th Legislature, Regular Session, 2025,   relating to nonsubstantive additions to and corrections in enacted   codes.          SECTION 4.  This Act takes effect January 1, 2026, and   applies only to taxes imposed for a tax year beginning on or after   that date.