Proposing a constitutional amendment authorizing a local option exemption from ad valorem taxation by a school district of all or part of the appraised value of the residence homesteads of certain persons who are employed by the district.

HJR 23 proposes a constitutional amendment allowing Texas school districts to offer property tax exemptions on homesteads for certain full-time school employees. Specifically, districts could exempt 20% or more of the appraised value of a residence homestead for classroom teachers, counselors, librarians, or school nurses. The exemption would be in addition to existing tax breaks, and districts would set the exact percentage (minimum 20%). This would reduce property tax bills for eligible school staff but does not require districts to adopt the exemption.