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.
The changes aimed at removing the market value of accessibility features from ad valorem tax assessments could lead to increased compliance with accessibility standards across Texas. Property owners may find it financially feasible to make improvements and ensure their facilities cater to the needs of all individuals, fostering an inclusive environment. Over time, this could enhance the overall accessibility of public and private buildings within the state.
HJR83 proposes a constitutional amendment that allows the Texas legislature to exclude the market value of certain property improvements from the ad valorem tax assessments. Specifically, improvements made to enhance accessibility in compliance with the 2010 Americans with Disabilities Act Standards would be exempt from taxation. This inclusion seeks to support property owners who invest in making their buildings and facilities more accessible to individuals with disabilities.
Debate regarding HJR83 is likely to center around the financial implications for local governments, which rely on property taxes as a primary source of revenue. Critics may argue that exempting the value of these improvements could lead to shortfalls in tax revenue that support essential services. Proponents, on the other hand, would highlight the benefits of fostering an inclusive society and the long-term advantages of complying with disability standards. As the amendment is set to be voted on November 4, 2025, discussions will likely intensify as stakeholders assess the amendment's potential to reshape property taxation related to disability compliance.