Texas House Bill HJR51

Texas 2017 - 85th 1st C.S.

Caption

Proposing a constitutional amendment establishing a limitation on the total amount of ad valorem taxes that taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

Impact

If enacted, HJR51 would have a significant impact on state laws governing property taxation, specifically around how local governments assess taxes for residential properties occupied by elderly or disabled individuals. This change would safeguard such homeowners against potential tax increases that might arise from rising property values or adjustments in local tax rates. As a result, the bill aims to foster a more stable living situation for these homeowners, allowing them to remain in their residences without facing escalating tax liabilities.

Summary

HJR51 proposes a constitutional amendment aimed at establishing a limitation on the total amount of ad valorem taxes that taxing units can impose specifically on the residence homesteads of individuals who are elderly or disabled, as well as on their surviving spouses. This legislative measure seeks to provide financial relief to these vulnerable populations, ensuring that their property taxes do not increase as long as they or their eligible survivors occupy the home. The proposed amendment reflects a growing concern over the financial burdens placed on elderly and disabled citizens and aims to enhance their economic security.

Contention

Despite its noble intentions, HJR51 may face contention, particularly regarding its implications for local government revenue and autonomy. Critics might argue that imposing such limitations on tax increases could hinder the ability of local governments to fund essential public services, particularly in schooling and community infrastructure. Furthermore, there could be disparities in how this tax limitation is perceived among different communities, leading to debates around equity in funding and support for local government initiatives.