Proposing a constitutional amendment authorizing a local option exemption from ad valorem taxation by a political subdivision of all or part of the appraised value of the residence homestead of a peace officer employed by the political subdivision.

HJR 172 proposes a constitutional amendment allowing Texas cities, counties, and other local governments to exempt part of a peace officer’s home property value from local property taxes. It directly affects peace officers (like police officers) employed by a political subdivision, offering tax relief based on years of service: 20% for 5-10 years, 40% for 10-15 years, 60% for 15-20 years, 80% for 20-25 years, or 100% for 25+ years. The exemption would apply in addition to existing homestead exemptions and requires voter approval in a 2025 election. If passed, local governments could choose whether to implement this program for their peace officers.