Add Texas school district homestead exemptions

changelog.d/8312.added.md

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+Added the Texas school district residence homestead exemptions.

policyengine_us/parameters/gov/states/tx/tax/property/school_district_homestead_exemption/age_threshold.yaml

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+description: Texas limits age-based eligibility to filers at or above this age under the Age 65 or Older or Disabled Persons program.
+values:
+  2025-01-01: 65
+metadata:
+  unit: year
+  period: year
+  label: Texas age 65 or older residence homestead exemption age threshold
+  reference:
+    - title: Texas Comptroller | Property Tax Exemptions
+      href: https://comptroller.texas.gov/taxes/property-tax/exemptions/

policyengine_us/parameters/gov/states/tx/tax/property/school_district_homestead_exemption/general_amount.yaml

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+description: Texas provides this amount as a school district residence homestead exemption under the Residence Homestead Exemption program.
+values:
+  2025-01-01: 140_000
+metadata:
+  unit: currency-USD
+  period: year
+  label: Texas school district residence homestead exemption amount
+  reference:
+    - title: Texas Comptroller | Property Tax Exemptions
+      href: https://comptroller.texas.gov/taxes/property-tax/exemptions/
+    - title: Texas Education Agency | Tax Year 2025 Maximum Compressed Tax Rates
+      href: https://tea.texas.gov/sites/default/files/taa-2025-06-12-tax-year-2025-maximum-compressed-tax-rates.pdf#page=2

policyengine_us/parameters/gov/states/tx/tax/property/school_district_homestead_exemption/over_65_or_disabled_amount.yaml

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+description: Texas provides this amount as an additional school district residence homestead exemption under the Age 65 or Older or Disabled Persons program.
+values:
+  2025-01-01: 60_000
+metadata:
+  unit: currency-USD
+  period: year
+  label: Texas additional school district residence homestead exemption amount for age 65 or older or disabled homeowners
+  reference:
+    - title: Texas Comptroller | Property Tax Exemptions
+      href: https://comptroller.texas.gov/taxes/property-tax/exemptions/
+    - title: Texas Education Agency | Tax Year 2025 Maximum Compressed Tax Rates
+      href: https://tea.texas.gov/sites/default/files/taa-2025-06-12-tax-year-2025-maximum-compressed-tax-rates.pdf#page=2

policyengine_us/parameters/gov/states/tx/tax/property/school_district_homestead_exemption/surviving_spouse_age_threshold.yaml

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+description: Texas limits surviving spouse eligibility to filers at or above this age under the Age 65 or Older or Disabled Persons program.
+values:
+  2025-01-01: 55
+metadata:
+  unit: year
+  period: year
+  label: Texas age 65 or older residence homestead exemption surviving spouse age threshold
+  reference:
+    - title: Texas Comptroller | Property Tax Exemptions
+      href: https://comptroller.texas.gov/taxes/property-tax/exemptions/

policyengine_us/tests/policy/baseline/gov/states/tx/tax/property/school_district_homestead_exemption/tx_over_65_or_disabled_school_district_homestead_exemption.yaml

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+- name: Case 1, additional exemption is capped at the statutory amount.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 65
+        assessed_property_value: 300_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: TX
+  output:
+    tx_over_65_or_disabled_school_district_homestead_exemption: 60_000
+    tx_total_school_district_homestead_exemption: 200_000
+
+- name: Case 2, additional exemption is limited to remaining assessed property value.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 65
+        assessed_property_value: 180_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: TX
+  output:
+    tx_over_65_or_disabled_school_district_homestead_exemption: 40_000
+    tx_total_school_district_homestead_exemption: 180_000
+
+- name: Case 3, ineligible filer gets no additional exemption.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 64
+        assessed_property_value: 300_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: TX
+  output:
+    tx_over_65_or_disabled_school_district_homestead_exemption: 0
+    tx_total_school_district_homestead_exemption: 140_000

policyengine_us/tests/policy/baseline/gov/states/tx/tax/property/school_district_homestead_exemption/tx_over_65_or_disabled_school_district_homestead_exemption_eligible.yaml

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+- name: Case 1, age 65 homeowner is eligible for the additional exemption.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 65
+        assessed_property_value: 300_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: TX
+  output:
+    tx_over_65_or_disabled_school_district_homestead_exemption_eligible: true
+
+- name: Case 2, disabled homeowner under age 65 is eligible for the additional exemption.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 40
+        is_disabled: true
+        assessed_property_value: 300_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: TX
+  output:
+    tx_over_65_or_disabled_school_district_homestead_exemption_eligible: true
+
+- name: Case 3, non-senior homeowner without disability is ineligible for the additional exemption.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 64
+        assessed_property_value: 300_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: TX
+  output:
+    tx_over_65_or_disabled_school_district_homestead_exemption_eligible: false
+
+- name: Case 4, surviving spouse at the age threshold is eligible.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 55
+        assessed_property_value: 300_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SURVIVING_SPOUSE
+    households:
+      household:
+        members: [person1]
+        state_code: TX
+  output:
+    tx_over_65_or_disabled_school_district_homestead_exemption_eligible: true

policyengine_us/tests/policy/baseline/gov/states/tx/tax/property/school_district_homestead_exemption/tx_school_district_homestead_exemption.yaml

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+- name: Case 1, general exemption is capped at the statutory amount.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 40
+        assessed_property_value: 300_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: TX
+  output:
+    tx_school_district_homestead_exemption: 140_000
+
+- name: Case 2, general exemption is limited to assessed property value.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 40
+        assessed_property_value: 100_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: TX
+  output:
+    tx_school_district_homestead_exemption: 100_000

policyengine_us/tests/policy/baseline/gov/states/tx/tax/property/school_district_homestead_exemption/tx_school_district_homestead_exemption_eligible.yaml

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+- name: Case 1, homeowner is eligible for the general school district exemption.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 40
+        assessed_property_value: 300_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: TX
+  output:
+    tx_school_district_homestead_exemption_eligible: true
+
+- name: Case 2, filer without assessed property is ineligible.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 40
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: TX
+  output:
+    tx_school_district_homestead_exemption_eligible: false

policyengine_us/variables/gov/states/tx/tax/property/school_district_homestead_exemption/tx_over_65_or_disabled_school_district_homestead_exemption.py

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+from policyengine_us.model_api import *
+
+
+class tx_over_65_or_disabled_school_district_homestead_exemption(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Texas age 65 or older or disabled school district residence homestead exemption"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://comptroller.texas.gov/taxes/property-tax/exemptions/"
+    defined_for = "tx_over_65_or_disabled_school_district_homestead_exemption_eligible"
+
+    def formula(tax_unit, period, parameters):
+        remaining_value = max_(
+            add(tax_unit, period, ["assessed_property_value"])
+            - tax_unit("tx_school_district_homestead_exemption", period),
+            0,
+        )
+        return min_(
+            remaining_value,
+            parameters(
+                period
+            ).gov.states.tx.tax.property.school_district_homestead_exemption.over_65_or_disabled_amount,
+        )

policyengine_us/variables/gov/states/tx/tax/property/school_district_homestead_exemption/tx_over_65_or_disabled_school_district_homestead_exemption_eligible.py

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+from policyengine_us.model_api import *
+
+
+class tx_over_65_or_disabled_school_district_homestead_exemption_eligible(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = "Eligible for the Texas age 65 or older or disabled school district residence homestead exemption"
+    definition_period = YEAR
+    reference = "https://comptroller.texas.gov/taxes/property-tax/exemptions/"
+    defined_for = StateCode.TX
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(
+            period
+        ).gov.states.tx.tax.property.school_district_homestead_exemption
+        filing_status = tax_unit("filing_status", period)
+        person = tax_unit.members
+        head_or_spouse = person("is_tax_unit_head_or_spouse", period)
+        age = person("age", period.this_year)
+        is_disabled = person("is_disabled", period)
+        age_or_disability_eligible = tax_unit.any(
+            ((age >= p.age_threshold) | is_disabled) & head_or_spouse,
+        )
+        surviving_spouse = (
+            filing_status == filing_status.possible_values.SURVIVING_SPOUSE
+        ) & tax_unit.any(
+            (age >= p.surviving_spouse_age_threshold) & head_or_spouse,
+        )
+
+        return (age_or_disability_eligible | surviving_spouse) & tax_unit(
+            "tx_school_district_homestead_exemption_eligible", period
+        )

policyengine_us/variables/gov/states/tx/tax/property/school_district_homestead_exemption/tx_school_district_homestead_exemption.py

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+from policyengine_us.model_api import *
+
+
+class tx_school_district_homestead_exemption(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Texas school district residence homestead exemption"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://comptroller.texas.gov/taxes/property-tax/exemptions/"
+    defined_for = "tx_school_district_homestead_exemption_eligible"
+
+    def formula(tax_unit, period, parameters):
+        return min_(
+            add(tax_unit, period, ["assessed_property_value"]),
+            parameters(
+                period
+            ).gov.states.tx.tax.property.school_district_homestead_exemption.general_amount,
+        )

policyengine_us/variables/gov/states/tx/tax/property/school_district_homestead_exemption/tx_school_district_homestead_exemption_eligible.py

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+from policyengine_us.model_api import *
+
+
+class tx_school_district_homestead_exemption_eligible(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = "Eligible for the Texas school district residence homestead exemption"
+    definition_period = YEAR
+    reference = "https://comptroller.texas.gov/taxes/property-tax/exemptions/"
+    defined_for = StateCode.TX
+
+    def formula(tax_unit, period, parameters):
+        return add(tax_unit, period, ["assessed_property_value"]) > 0

policyengine_us/variables/gov/states/tx/tax/property/school_district_homestead_exemption/tx_total_school_district_homestead_exemption.py

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+from policyengine_us.model_api import *
+
+
+class tx_total_school_district_homestead_exemption(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Texas total school district residence homestead exemption"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://comptroller.texas.gov/taxes/property-tax/exemptions/"
+    defined_for = "tx_school_district_homestead_exemption_eligible"
+    adds = [
+        "tx_school_district_homestead_exemption",
+        "tx_over_65_or_disabled_school_district_homestead_exemption",
+    ]