Proposing a constitutional amendment authorizing a local option exemption from ad valorem taxation of all or part of the appraised value of the residence homesteads of certain peace officers.

This bill proposes a constitutional amendment allowing Texas local governments to exempt part or all of the property tax on peace officers' primary homes. It would let cities or counties choose a specific dollar amount or percentage to reduce taxes for eligible peace officers (like police and deputies), defined by future state law. The exemption would apply to property taxes starting in 2026, but only if local governments adopt it through their own ordinances. The amendment must be approved by Texas voters in November 2025 before taking effect.