Texas 2023 - 88th 1st C.S.

Texas House Bill HJR7

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Sent toSOS
 
Proposed Const. Amend.
 

Caption

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes to 105 percent or more of the appraised value of the property for the preceding tax year.

Impact

Should HJR7 be approved, its implementation could lead to a more predictable and stable property tax environment. By capping the assessed value of properties for tax purposes, the law might prevent sharp tax increases that can occur in gentrifying neighborhoods or areas undergoing significant development. This could ease the financial burden on homeowners, allowing them to better plan for future expenses. However, critics may argue that such a limitation could reduce funding for public services reliant on property tax revenues, potentially impacting local education and infrastructure projects.

Summary

HJR7 is a joint resolution proposing a constitutional amendment that would allow the Texas legislature to limit the maximum appraised value of real property for ad valorem tax purposes. Specifically, the bill stipulates that the appraised value can be limited to up to 105 percent of the appraised value from the prior tax year. This change aims to provide property owners with a safeguard against rapid increases in property appraisals, which can lead to significantly higher property tax bills. By establishing this limit, the resolution seeks to enhance affordability for homeowners, particularly in rapidly appreciating markets.

Sentiment

The sentiment around HJR7 seems to be cautiously optimistic among supporters who regard it as a necessary reform for protecting homeowners from sudden taxation spikes. Passages in the discussion indicate that many view this measure as a means to enhance housing stability in the state. Conversely, there may be apprehension from opposition that the cap could undermine local economies due to decreased tax revenues, suggesting a nuanced debate between fiscal responsibility and personal financial relief.

Contention

Discussions around HJR7 may lead to tensions surrounding the balance of property tax regulations and local government funding. Opponents may raise concerns that such a constitutional amendment gives the legislature excessive control over local revenue generation, compelling entities dependent on these funds to seek alternative means of financing. This aspect of the resolution may generate debate regarding state versus local responsibilities and the adequacy of revenue to meet community needs across Texas.

Companion Bills

TX HB35

Enabled by Relating to a limitation on increases in the appraised value of real property for ad valorem tax purposes.

TX HB35

Enabled by Relating to a limitation on increases in the appraised value of real property for ad valorem tax purposes.

Previously Filed As

TX HJR114

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes.

TX HJR53

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes.

TX HJR45

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes.

Similar Bills

CA AB245

Property taxation: application of base year value: disaster relief.

HI HB1398

Relating To Property.

CA SB603

Property taxation: transfer of base year value: disaster relief.

CA AB1262

Stolen or embezzled property: description.

TX SB180

Relating to the repurchase of real property from an entity with eminent domain authority.

TX HB476

Relating to the repurchase of real property from an entity with eminent domain authority.

TX HB20

Relating to the repurchase of real property from an entity with eminent domain authority.

TX HB3844

Relating to the establishment of the department of consumer affairs services for property owners and property owners' associations within the office of the attorney general.