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HJR 23

Proposing a constitutional amendment authorizing a local option exemption from ad valorem taxation by a school district of all or part of the appraised value of the residence homesteads of certain persons who are employed by the district.

89th Legislature (2025) Introduced by Diego Bernal and 4 co-sponsors

Texas constitutional amendment enabling school districts to locally exempt employee residences from property tax to boost staff recruitment and retention.

Referred to Ways & Means
#education--primary&secondary--finance(i0250) #education--primary&secondary--otherschoolpersonnel(i0246) #education--primary&secondary--teachers(i0242) #healthcareproviders(i0387) #libraries&librarians(i0523) #resolutions--constitutionalamendments(i0661) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793) #taxation--schooldistrict(i0785)
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Bill Summary · HJR 23

Legislative bill overview

HJR 23 proposes a constitutional amendment that would allow Texas school districts to locally decide whether to exempt a portion (or all) of the home value from property taxes for employees who work for that district. This would require voter approval both at the state level (constitutional amendment) and at the local school district level (local option).

Why is this important

Property taxes are a major funding source for Texas schools, so exemptions directly affect district budgets and revenue. This proposal specifically targets teacher and staff recruitment/retention by reducing their tax burden on their primary residence. The amendment could influence how school districts compete for employees and may shift tax burdens to other property owners within the district.

Potential points of contention

  • Revenue impact: Exempting employee homesteads reduces district tax revenue unless offset by raising rates on other properties, potentially shifting burden to non-employee homeowners
  • Equity concerns: Creates different tax treatment based on employment status, raising questions about fairness to non-employee residents and whether tax policy should be used for workforce incentives
  • Fiscal sustainability: Could strain district budgets during economic downturns or create long-term unfunded obligations as exemptions accumulate across multiple employees
  • Implementation complexity: Determining eligibility, managing exemptions across properties, and handling employee turnover adds administrative burden

Compiled from official sources — confirm details with the bill’s official record.

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