Texas 2019 - 86th Regular

Texas House Bill HJR20

Caption

Proposing a constitutional amendment to authorize the legislature to exclude from the market value of real property for ad valorem tax purposes the value of any improvement, or any feature incorporated in an improvement, made to the property if the primary purpose of the improvement or feature is compliance with the requirements of standards that address accessible design of buildings or other facilities.

Impact

If enacted, this amendment would allow the Texas Legislature to establish regulations regarding property tax exemptions specifically for features that enhance accessibility. By excluding these improvements from market value assessments, the bill is designed to alleviate the financial burden on property owners who take steps to comply with ADA standards. This change is intended to promote inclusivity within communities by making buildings and facilities more accessible to individuals with disabilities.

Summary

HJR20 proposes a constitutional amendment in Texas that aims to exclude the value of certain property improvements from market value assessments for ad valorem tax purposes. Specifically, the bill focuses on improvements made to comply with the Americans with Disabilities Act (ADA) standards for accessible design. The premise behind this amendment is to encourage and incentivize property owners to make their buildings and facilities more accessible without incurring higher property taxes due to the added value of these improvements.

Contention

While the intent of HJR20 is to foster greater accessibility, potential points of contention may arise regarding the scope of what constitutes an 'improvement' or 'feature' that qualifies for the exclusion. Questions may also be raised about the impact of such exclusions on local government revenues and whether there are adequate checks in place to prevent misuse of the provisions. Discussions may surface regarding the balance between incentivizing accessibility and maintaining fair taxation policies for all property owners.

Companion Bills

TX HB164

Enabled by Relating to the exclusion from the market value of real property for ad valorem tax purposes of the value of any improvement, or any feature incorporated in an improvement, made to the property if the primary purpose of the improvement or feature is compliance with the requirements of standards that address accessible design of buildings or other facilities.

Previously Filed As

TX HJR42

TX HB543

Relating to the exclusion from the market value of real property for ad valorem tax purposes of the value of any improvement, or any feature incorporated in an improvement, made to the property if the primary purpose of the improvement or feature is compliance with the requirements of standards that address accessible design of buildings or other facilities.

TX HJR179

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value for ad valorem tax purposes and exempt from ad valorem taxation a portion of the market value of rental real property that primarily serves as the residence of the occupants of the property.

TX HJR187

Proposing a constitutional amendment to authorize the legislature to provide for an exemption from ad valorem taxation of the amount of the market value of real property that arises from the installation in the property of certain energy efficiency-related improvements.

TX HJR147

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of a residence homestead for ad valorem tax purposes to the appraised value of the property when it was first qualified as a residence homestead, plus the value of subsequent improvements.

Similar Bills

No similar bills found.