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Bill

HJR 159

Proposing a constitutional amendment authorizing the legislature to prohibit an individual from receiving an exemption from ad valorem taxation of the individual's residence homestead if the homestead is occupied by a registered sex offender.

89th Legislature (2025)

Allows lawmakers to deny the residence homestead tax exemption to individuals whose homestead is occupied by a registered sex offender.

Referred to Ways & Means
#crimes--againstpersons--sexual(i0171) #propertyinterests--homestead(i0616) #resolutions--constitutionalamendments(i0661) #sexualoffenders(s0099) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)
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WeVote Research Nonpartisan
Bill Summary · HJR 159

Summary of Bill HJR 159

Overview

HJR 159 is a joint resolution proposing a constitutional amendment that would authorize the Texas Legislature to prohibit an individual from receiving the residence homestead ad valorem tax exemption if the homestead is occupied by a registered sex offender. The measure is currently in the Ways & Means committee after being introduced in February 2025.

Purpose and intent

  • Allow the Legislature to restrict or prohibit the standard residence homestead property tax exemption for a person when that person’s homestead is occupied by a registered sex offender.
  • The amendment would give the Legislature authority to enact laws determining when and how the exemption could be denied to such individuals.

Key provisions

  • Constitutional amendment: The bill would amend the state constitution to grant the Legislature authority to prohibit an individual’s eligibility for the residence homestead exemption under the specified condition.
  • Trigger condition: The denial would apply if the residence homestead is occupied by a registered sex offender.
  • Implementing details: The specific definitions, scope, procedures, and enforcement would be determined by subsequent implementing legislation that conforms to the amendment, once adopted.

Affected parties and impacts

  • Primary impact: Homeowners who are registered sex offenders and whose residence is their homestead could be denied the standard homestead tax exemption.
  • Broader fiscal impact: Depending on how the amendment is implemented, local property tax revenue could increase because eligible exemptions may be reduced or eliminated for affected individuals.
  • Legal and administrative considerations: Cities/counties and appraisal districts would need to apply the exemption rules as required by any future implementing statutes and ensure compliance with the constitutional amendment.

Constitutional amendment process and timeline

  • Status: Referred to Ways & Means (as of the latest action).
  • Legislative actions:
    • Filed: February 27, 2025
    • Read first time: March 24, 2025
    • Referred to Ways & Means: March 24, 2025
  • Next steps (outside this summary): If advanced, the bill would need passage by both chambers and voter ratification in a constitutional amendment election.

Fiscal and policy considerations

  • The bill would create a new basis for denying a popular tax exemption, with potential increases in local tax revenue from the non-allowed exemptions.
  • The scope and fairness of the policy would be shaped by implementing legislation, including definitions of “registered sex offender,” ownership vs. occupancy, joint ownership scenarios, eviction or sale circumstances, and transitional provisions.

Notes

  • No specific dollar amounts or exemption thresholds are stated in the bill text provided.
  • As a constitutional amendment, passage requires voter approval in addition to legislative support.

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

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