Texas 2025 - 89th Regular

Texas House Bill HJR73

Filed
11/12/24  
Out of House Committee
5/10/25  
Voted on by Senate
 
Sent toSOS
 
Proposed Const. Amend.
 

Caption

Proposing a constitutional amendment to authorize a limitation on the total amount of ad valorem taxes that a political subdivision other than a school district, county, municipality, or junior college district may impose on the residence homesteads of certain low-income persons who are disabled or elderly and their surviving spouses.

Impact

If enacted, the amendment will have a significant impact on the financial obligations of local governments and the tax burdens faced by eligible homeowners. Under the proposed framework, when an individual who qualifies for this limitation passes away, their surviving spouse may continue to benefit from the same tax limitation, provided they meet certain criteria. The legislature is empowered to define what constitutes 'limited financial means,' ensuring that the implementation is specific to those most in need. The expected outcome is a decrease in property tax rates for eligible persons, directly improving their financial sustainability in their homes.

Summary

HJR73 is a joint resolution proposing a constitutional amendment that seeks to authorize limitations on the total amount of ad valorem taxes that can be imposed on the residence homesteads of certain low-income individuals who are elderly or disabled, along with their surviving spouses. This measure specifically targets political subdivisions, excluding school districts, municipalities, counties, or junior college districts, allowing them to provide tax relief measures for qualifying individuals, thereby mitigating economic pressures on these vulnerable populations. The resolution gives governing bodies the power to establish these limitations or, if sufficient public support is shown through a petition, to call for a vote to do so.

Sentiment

The sentiment surrounding HJR73 appears to be supportive among advocates for the elderly and disabled, as well as organizations focusing on low-income assistance. Proponents argue that the resolution addresses important issues of financial equity and ensures that vulnerable populations can retain their homes without undue financial strain. However, it may face resistance from some local governmental fiscal perspectives concerned about the potential loss of revenue and implications for funding essential public services. Overall, the discourse surrounding this bill reflects a commitment to protecting the needs of individuals in difficult financial situations, which many view as a moral imperative.

Contention

Notable points of contention include concerns regarding the potential fiscal impact on local government operations due to the limits imposed on tax revenues. Some stakeholders may argue that while the intent of the bill is commendable, it could inadvertently constrain the ability of local governments to fund crucial services and infrastructure development. The requirement for a petition to trigger a public vote on tax limitations could also raise questions about public engagement and accessibility for lower-income constituents. These debates underscore the balancing act between providing necessary tax relief and maintaining adequate funding for communal services.

Companion Bills

TX HB982

Enabled by Relating to the authority of a taxing unit other than a school district, county, municipality, or junior college district to establish a limitation on the amount of ad valorem taxes that the taxing unit may impose on the residence homesteads of certain low-income individuals who are disabled or elderly and their surviving spouses.

Similar Bills

MN HF1343

Property tax provisions modified, and identification requirements for homestead determination modified.

TX SB12

Relating to the reduction of the amount of a limitation on the total amount of ad valorem taxes that may be imposed by a school district on the residence homestead of an individual who is elderly or disabled to reflect any reduction from the preceding tax year in the district's maximum compressed rate and to the protection of school districts against the resulting loss in local revenue.

TX HB11

Relating to the reduction of the amount of a limitation on the total amount of ad valorem taxes that may be imposed by a school district on the residence homestead of an individual who is elderly or disabled to reflect any reduction from the preceding tax year in the district's maximum compressed rate and to the protection of school districts against the resulting loss in local revenue.

TX HB126

Relating to the reduction of the amount of a limitation on the total amount of ad valorem taxes that may be imposed by a school district on the residence homestead of an individual who is elderly or disabled to reflect any reduction from the preceding tax year in the district's maximum compressed rate.

TX SB12

Relating to the reduction of the amount of a limitation on the total amount of ad valorem taxes that may be imposed by a school district on the residence homestead of an individual who is elderly or disabled to reflect any reduction from the preceding tax year in the district's maximum compressed rate.

TX HB1095

Relating to the reduction of the amount of a limitation on the total amount of ad valorem taxes that may be imposed by a school district on the residence homestead of an individual who is elderly or disabled to reflect any reduction from the preceding tax year in the district's maximum compressed rate.

TX SB20

Relating to the reduction of the amount of a limitation on the total amount of ad valorem taxes that may be imposed by a school district on the residence homestead of an individual who is elderly or disabled to reflect any reduction from the preceding tax year in the district's maximum compressed rate.

TX HB223

Relating to the reduction of the amount of a limitation on the total amount of ad valorem taxes that may be imposed by a school district on the residence homestead of an individual who is elderly or disabled to reflect any reduction from the preceding tax year in the district's maximum compressed rate.