Texas House Bill HJR26

Texas 2021 - 87th 1st C.S.

Caption

Proposing a constitutional amendment providing that a residence homestead is not subject to seizure or sale for delinquent ad valorem taxes.

Impact

If enacted, HJR26 would ensure that Texans' homes cannot be sold off to satisfy unpaid property tax debts. Proponents of the amendment argue that it is a necessary protection for residents, particularly those facing financial hardships. This legislation could alleviate the pressure on families struggling to keep their homes while also addressing issues around the fairness of tax collection methods. The measure reflects a shift towards enhancing homeowner protections at the constitutional level, potentially influencing future legislation around property rights.

Summary

HJR26 is a proposed constitutional amendment that seeks to protect a residence homestead from seizure or sale for the payment of delinquent ad valorem taxes in Texas. The amendment alters Sections 13 and 15 of Article VIII of the Texas Constitution, stating that, while typically property can be seized for unpaid taxes, a residence homestead will be exempt from such actions. This is a significant measure considering the ongoing debates surrounding homeowners' rights versus the need for tax revenue collection by the state.

Contention

Despite its protective intent, HJR26 has generated some points of contention among legislators and interest groups. Critics argue that such an amendment may pose risks to local government revenues essential for funding services and infrastructure. There are concerns that exempting homesteads from seizure might lead to increased tax burdens on other property types or discourage effective tax collection efforts. The balance between investor protection and the state's financial health remains a contentious debate in working sessions regarding HJR26.