TX
Texas House Bill HJR18

Texas 2021 - 87th 2nd C.S.

Texas House Bill HJR18

Caption

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

Impact

The implementation of HJR18 could significantly impact the laws regarding property taxes in Texas. Specifically, it would prevent local and state authorities from foreclosing on homes for unpaid ad valorem taxes. This stipulation aims to not only protect homeowners but also to potentially limit local governments' revenue generation from property taxes, as the inability to seize homes could affect tax collection practices. Proponents argue that this measure is essential for safeguarding families in economic distress, particularly during times of financial downturn or crisis, such as the COVID-19 pandemic.

Summary

HJR18 proposes an amendment to the Texas Constitution that specifies a residence homestead cannot be seized or sold for the payment of delinquent property taxes. This amendment is set to modify existing provisions in Article VIII and Article XVI of the Texas Constitution, fundamentally altering the landscape of property tax foreclosures in Texas. By providing protection against the seizure of a primary residence for tax debts, the bill seeks to enhance security measures for homeowners facing financial difficulties, ensuring their homes are not lost due to unpaid taxes.

Contention

Despite its protective stance for homeowners, HJR18 has faced opposition concerning its broader fiscal implications. Critics worry that the amendment may lead to decreased revenue for local governments, which rely on property taxes for services such as education and infrastructure. Furthermore, the practical enforcement of such an amendment raises questions about how local governments would adapt their tax collection processes. Some legislators voiced concerns that such legislative changes could create loopholes or encourage non-payment of taxes by residents, undermining the fiscal stability that local governments need to maintain.

Companion Bills

No companion bills found.

Previously Filed As

TX HJR29

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

TX HJR137

Proposing a constitutional amendment providing that real property not held for profit that is used exclusively for human burial is not subject to seizure or sale for delinquent ad valorem taxes.

TX HJR88

Proposing a constitutional amendment to lengthen the period for redeeming the residence homestead of an elderly person sold at an ad valorem tax sale.

TX HJR124

Proposing a constitutional amendment to remove the requirement that a home equity loan be closed only at the office of the lender, an attorney at law, or a title company.

TX HJR20

Proposing a constitutional amendment authorizing the legislature to provide for exceptions to the requirement that a home equity loan be closed only at the office of the lender, an attorney at law, or a title company.

TX HJR195

Proposing a constitutional amendment providing for an adjustment of the limitation on the total amount of ad valorem taxes that may be imposed by a school district on the residence homestead of a person who is elderly or disabled to reflect the most recent increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district.

TX HB794

Relating to limitations on increases in the appraised value for ad valorem tax purposes of residence homesteads and single-family residences other than residence homesteads.

TX HB32

Relating to limitations on increases in the appraised value for ad valorem tax purposes of residence homesteads and single-family residences other than residence homesteads.

TX HJR115

Proposing a constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district and to adjust the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in the exemption amount.

TX HJR122

Proposing a constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district and to adjust the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in the exemption amount.

Similar Bills

TX HJR71

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

TX HJR26

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

TX HJR29

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

TX HJR43

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

TX HJR111

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

TX SJR18

Proposing a constitutional amendment to authorize the making of a reverse mortgage loan for the purchase of homestead property and to amend certain requirements in connection with a reverse mortgage loan.

ND HB1343

The homestead exemption, declaration of a homestead, and the contents of a tax lien.

IL HB3279

REAL ESTATE TRANSFER-REPEAL