Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of a portion of the market value of a property that is the primary residence of an adult who has an intellectual or developmental disability and who must be related to the owner or trustee of the property within a certain degree by consanguinity.
Impact
The implications of HJR150 on state laws are notable, as it would authorize the legislature to define and implement a new property tax exemption mechanism. Currently, property taxes can be a significant burden for families, particularly those who provide care to individuals with IDD. By offering a tax exemption, the bill aims to ease some of the financial pressures faced by these families, allowing them to maintain better living conditions and support for their loved ones. The amendment is expected to promote inclusivity and support for individuals with disabilities, potentially increasing their independence and quality of life.
Summary
HJR150 is a proposed constitutional amendment aimed at providing a property tax exemption for a portion of the market value of a primary residence owned by a family member of an adult who has an intellectual or developmental disability (IDD), specifically when the owner or trustee of the property has a relationship to the occupant within a certain degree of consanguinity. This amendment, if passed, seeks to align the benefits of property tax exemptions already provided to general homesteads with those applicable to residences occupied by individuals with IDD. The goal of the bill is to provide financial relief and support for families caring for adults with such disabilities.
Sentiment
Sentiment around HJR150 appears to be generally positive among advocates for individuals with disabilities. Supporters argue that the bill is a necessary step towards ensuring that families can afford to provide adequate care for their loved ones without the added financial strain of high property taxes. Legislative discussions highlight a commitment to fostering an environment that recognizes and supports the needs of families with members who have IDD. However, there may also be concerns regarding the potential financial impact on local governments that rely on property tax revenues.
Contention
While HJR150 seems to have widespread support, notable points of contention might arise regarding the specifics of implementation, including definitions of 'intellectual disability' and 'developmental disability' that the legislature may set. Furthermore, there is the overarching issue of how such tax exemptions could affect funding for local services, as reduced property tax revenues could potentially limit resources available for community programs and services. The balancing act lies in weighing the benefits for families of individuals with disabilities against the fiscal responsibilities of local governments.
Identical
Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of a portion of the market value of a property that is the primary residence of an adult who has an intellectual or developmental disability and is related to the owner of the property within a certain degree by consanguinity.
Enabled by
Relating to an exemption from ad valorem taxation of a portion of the appraised value of a property other than a residence homestead that is the primary residence of an adult who has an intellectual or developmental disability and who must be related to the owner or trustee of the property within a certain degree by consanguinity.
Enabled by
Relating to an exemption from ad valorem taxation of a portion of the appraised value of a property other than a residence homestead that is the primary residence of an adult who has an intellectual or developmental disability and who must be related to the owner or trustee of the property within a certain degree by consanguinity.
Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of a portion of the market value of a property that is the primary residence of an adult who has an intellectual or developmental disability and who must be related to the owner or trustee of the property within a certain degree by consanguinity.
Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of a portion of the market value of a property that is the primary residence of an adult who has an intellectual or developmental disability and is related to the owner of the property within a certain degree by consanguinity.
Relating to an exemption from ad valorem taxation of a portion of the appraised value of a property other than a residence homestead that is the primary residence of an adult who has an intellectual or developmental disability and who must be related to the owner or trustee of the property within a certain degree by consanguinity.
Relating to an exemption from ad valorem taxation of a portion of the appraised value of a property other than a residence homestead that is the primary residence of an adult who has an intellectual or developmental disability and who must be related to the owner or trustee of the property within a certain degree by consanguinity.
Relating to an exemption from ad valorem taxation of a portion of the appraised value of a property that is the primary residence of an adult who has an intellectual or developmental disability and is related to the owner of the property within a certain degree by consanguinity.
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.
Relating to an exemption from ad valorem taxation of a portion of the appraised value of certain real property used to provide housing to certain individuals with an intellectual disability or related conditions.
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation a portion of the assessed value of certain real property used to provide housing to certain individuals with disabilities.
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation a portion of the assessed value of certain real property used to provide housing to certain persons with disabilities.
Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of all or part of the market value of the residence homestead of the surviving spouse of a 100 percent or totally disabled veteran who died before the law authorizing a residence homestead exemption for such a veteran took effect and authorizing the legislature to exempt from ad valorem taxation by one or more political subdivisions all or part of the market value of the tangible personal property a person owns that consists of inventory.