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

HB 5445 creates a new tax exemption for school district employees in Texas, allowing qualifying full-time employees to exclude a portion of their home's appraised value from property taxes. The exemption applies to employees who work full-time for a school district on January 1 and have been employed since the previous September 1, or have a full-year contract. The exemption amount equals the standard homestead exemption under Section 11.13 of the Tax Code, and employees can claim both this new exemption and the existing homestead exemption. To qualify, employees must provide proof of employment to the chief appraiser, and the exemption takes effect January 1, 2026.