Texas Senate Bill SJR49

Texas 2019 - 86th Regular

Caption

Proposing a constitutional amendment authorizing the legislature to provide for a temporary local option exemption from ad valorem taxation of a portion of the appraised value of certain property damaged by a disaster.

Impact

If enacted, SJR49 would amend Section 2, Article VIII of the Texas Constitution, introducing the possibility for property tax relief specifically tailored to disaster situations. This would empower local governments to provide tax exemptions to property owners, thus potentially alleviating their financial burdens as they recover from damages. The bill aims to offer a timely and effective response mechanism to assist residents after natural disasters, which could have a positive impact on community recovery and resilience.

Summary

SJR49 proposes a constitutional amendment to authorize the Texas legislature to create a temporary local option exemption for ad valorem taxation on a portion of the appraised value of properties damaged in disaster areas. The amendment specifically allows property owners in areas that the governor has declared as disaster zones to potentially receive tax relief if their local governing body adopts the exemption. This represents a significant shift in the way property taxes can be managed during times of disaster, emphasizing support for affected citizens.

Contention

Discussion surrounding SJR49 may involve points of contention such as the long-term implications of allowing local governing bodies to unilaterally provide tax exemptions. Some legislators might argue that the amendment enhances local control and aids in swift disaster recovery, while others may raise concerns about the fairness and consistency of tax assessments across different political subdivisions. The need for clear guidelines and standards from the legislature regarding the implementation of such exemptions might also be a point of debate.