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.

HJR 159 proposes a constitutional amendment that would allow the Texas legislature to deny property tax exemptions for homeowners whose residences are occupied on January 1 by a registered sex offender. If approved, this amendment would directly affect homeowners living with registered sex offenders, potentially removing their eligibility for a tax break on their primary residence. The amendment would require future legislation to define "registered sex offender" and establish the specific rules for denying the exemption. This proposal must be submitted to voters in the November 2025 election for approval.