Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation the total assessed value of the residence homestead of an unpaid caregiver of an individual who is eligible to receive long-term services and supports under the Medicaid program while the individual is on a waiting list for the services and supports.
Impact
If enacted, this resolution would directly influence state taxation laws by potentially reducing the financial burden on caregivers who serve individuals with disabilities. The legislation reflects an acknowledgment of the crucial role unpaid caregivers play and their sacrifices. If passed, it might encourage more individuals to step forward to provide care to their loved ones without the added concern of property tax assessments on their homes. Moreover, it could lead to an increase in the number of caregivers available to support Medicaid recipients during waiting periods for essential services.
Summary
HJR67 proposes a constitutional amendment that would empower the Texas legislature to exempt from ad valorem taxation the total assessed value of the residence homestead of unpaid caregivers who take care of individuals eligible for long-term services and supports under Medicaid. This exemption would apply specifically while the individual is on a waiting list for such services. By addressing the financial burden faced by these caregivers, the bill aims to provide significant relief, highlighting the importance of their contributions to the healthcare system.
Contention
Some points of contention surrounding HJR67 may arise regarding the criteria for who qualifies as an unpaid caregiver and the determination of eligibility for the proposed tax exemption. There could be discussions about the potential fiscal impact on local governments that rely on ad valorem taxes for funding services. Additionally, questions may be raised about how the amendment would be implemented and whether it would create an adequate framework to ensure that those truly in need receive the benefit. Moreover, the potential for this amendment to set precedents for future exemptions in other areas of caregiving and healthcare could also be a focal point for debate.
Enabled by
Relating to an exemption from ad valorem taxation of the total appraised value of the residence homestead of an unpaid caregiver of an individual who is eligible to receive long-term services and supports under the Medicaid program while the individual is on a waiting list for the services and supports.
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation the total assessed value of the residence homestead of an unpaid caregiver of an individual who is eligible to receive long-term services and supports under the Medicaid program while the individual is on a waiting list for the services and supports.
Relating to an exemption from ad valorem taxation of the total appraised value of the residence homestead of an unpaid caregiver of an individual who is eligible to receive long-term services and supports under the Medicaid program while the individual is on a waiting list for the services and supports.
Relating to an exemption from ad valorem taxation of the total appraised value of the residence homestead of an unpaid caregiver of an individual who is eligible to receive long-term services and supports under the Medicaid program while the individual is on a waiting list for the services and supports.
Proposing a constitutional amendment authorizing the legislature to limit the maximum appraised value of residential real property for ad valorem tax purposes to 105 percent or more of the appraised value of the property for the preceding tax year, to exempt from ad valorem taxation the total appraised value of property purchased by an individual for the first tax year the individual qualifies the property as the individual's residence homestead if the property is the individual's first residence homestead and has an appraised value of less than $300,000, and to limit the total amount of ad valorem taxes that a political subdivision may impose on the residence homestead of an individual and the surviving spouse of the individual if the individual qualifies the property as the individual's residence homestead for at least 25 consecutive tax years.
Proposing a constitutional amendment to exempt from ad valorem taxation the total market value of the residence homesteads of certain elderly persons and their surviving spouses.
Proposing a constitutional amendment to exempt from ad valorem taxation the total market value of the residence homesteads of certain elderly persons and their surviving spouses.
Proposing a constitutional amendment authorizing the legislature to increase the amount of the exemption from ad valorem taxation by a school district of the market value of the residence homestead of a person who is elderly or disabled.
Proposing a constitutional amendment authorizing the governing body of a political subdivision other than a school district to adopt an exemption from ad valorem taxation of a portion, expressed as a dollar amount, of the market value of an individual's residence homestead.
Proposing a constitutional amendment to exempt from ad valorem taxation the total market value of the residence homesteads of certain elderly persons and their surviving spouses.
Proposing a constitutional amendment to exempt from ad valorem taxation the total market value of the residence homesteads of certain elderly persons and their surviving spouses.