Proposing a constitutional amendment authorizing a local option exemption from ad valorem taxation of all or part of the appraised value of the residence homesteads of certain peace officers.
Impact
If enacted, HJR106 could significantly impact state tax revenue, particularly in areas where a large number of peace officers reside. It would enable local authorities to tailor tax relief measures specifically for this group, potentially leading to a more favorable living situation for law enforcement personnel. However, concerns may arise regarding the fairness and sustainability of this exemption when weighed against the overall tax burden on residents who do not qualify for similar relief.
Summary
HJR106 proposes a constitutional amendment that would authorize a local option exemption from ad valorem taxation for the residence homesteads of certain peace officers. This initiative is aimed at providing financial relief to peace officers by allowing local governments the option to exempt all or part of the appraised value of their homes from property taxes. The push for this amendment is rooted in the desire to support the law enforcement community, acknowledging their service and sacrifices made in the line of duty.
Contention
One of the notable points of contention surrounding HJR106 revolves around the implications of allowing local option exemptions. Supporters argue that providing this relief is a valuable recognition of peace officers' contributions, while critics may view it as a preferential treatment that could set a precedent for further tax exemptions for specific professions. Furthermore, there might be apprehensions regarding the potential decrease in local government funding, as property taxes constitute a significant source of revenue for municipalities.
Voting_history
Although the detailed voting history is not available in the results, HJR106 is expected to generate discussion among legislators regarding the balance between supporting public servants and maintaining equitable tax policies for all citizens. The outcome of this voting process will reveal the legislature's stance on prioritizing benefits for specific groups within the community.
Enabled by
Relating to a local option exemption from ad valorem taxation of all or part of the appraised value of the residence homesteads of certain peace officers.
Proposing a constitutional amendment to exempt from ad valorem taxation 50 percent of the appraised value of the residence homestead of a person who has received a residence homestead exemption on the property for at least the preceding 10 years.
Proposing a constitutional amendment authorizing the commissioners court of a county to adopt an exemption from ad valorem taxation by the county of a portion, expressed as a dollar amount, of the appraised 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.
Proposing a constitutional amendment to exempt from ad valorem taxation a portion of the 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 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.
Relating to an exemption from ad valorem taxation of the total appraised value of the residence homesteads of certain elderly persons and their surviving spouses.
Relating to an exemption from ad valorem taxation of the total appraised value of the residence homesteads of certain elderly persons and their surviving spouses.