Relating to the authority of the commissioners court of a county to adopt an exemption from ad valorem taxation by the county of a portion, expressed as a dollar amount, of the appraised value of an individual's residence homestead.

HB 1367 would allow Texas counties to create a $100,000 property tax exemption for homeowners' primary residences, adopted by county commissioners courts before July 1 each year. The exemption applies only to the county's portion of property taxes (not school or other taxes) and cannot exceed $100,000 per home. This bill requires voter approval of a related constitutional amendment in 2025 to take effect, with implementation beginning January 2026. It directly affects homeowners in counties that choose to adopt this exemption, reducing their county property tax burden.