WeVote
Log In

Bill

Bill

HB 4060

Relating to a local option exemption from ad valorem taxation by a taxing unit of all or part of the appraised value of the residence homestead of a peace officer employed by the taxing unit.

89th Legislature (2025) Introduced by Barbara Gervin-Hawkins and 1 co-sponsor

Allows Texas taxing units to optionally exempt employed peace officers from local property taxes on their primary residences to improve recruitment and retention.

Reported favorably w/o amendment(s)
#lawenforcement(i0510) #peaceofficers(s0007) #propertyinterests--homestead(i0616) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)
0
WeVote Research Nonpartisan
Bill Summary · HB 4060

Legislative bill overview

HB 4060 permits Texas taxing units (cities, counties, school districts) to locally decide whether to exempt peace officers who work for them from all or part of ad valorem (property) taxes on their primary residence. The exemption would be optional for each taxing unit, not mandatory statewide.

Why is this important

Property tax exemptions directly reduce tax revenue for local governments while lowering housing costs for eligible officers. This bill addresses recruitment and retention of law enforcement by improving financial benefits, though it shifts tax burden to other property owners in jurisdictions that adopt it.

Potential points of contention

  • Tax base erosion: Exempting officer properties reduces revenue for schools, cities, and counties, potentially requiring tax rate increases or service cuts elsewhere
  • Equity concerns: Creates preferential tax treatment for one professional group over other essential workers (teachers, firefighters, nurses) who lack similar exemptions
  • Implementation costs: Local governments must establish administrative systems to verify eligibility and manage exemptions, adding bureaucratic burden
  • Scope ambiguity: Bill language doesn't clearly specify whether "all or part" allows unlimited discretion or if there are limits on exemption percentages

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

Sign in to ask a question.