Texas 2021 - 87th 3rd C.S.

Texas House Bill HJR6

Caption

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes to 103.5 percent or more of the appraised value of the property for the preceding tax year.

Impact

If enacted, this amendment would specifically alter Article VIII, Section 1(i) of the Texas Constitution. It gives the Legislature the authority to regulate appraisals, which could lead to significant changes in the way property taxes are assessed and collected across the state. By limiting the appraisal increases, property owners could experience more stability in their tax obligations, ensuring that their taxes do not exceed a predetermined percentage from the prior year. This could lead to increased public support for housing affordability initiatives and stabilize the real estate market.

Summary

HJR6 proposes a constitutional amendment to allow the Texas Legislature to regulate the maximum appraised value of real property for ad valorem tax purposes. Specifically, the bill aims to set this maximum at 103.5 percent or more of the appraised value from the preceding tax year. This amendment suggests a strategic move by legislators to create a standardized limit on property taxes, which could potentially ease financial burdens on property owners by preventing excessive appraisals that reflect market fluctuations.

Contention

There may be notable points of contention surrounding HJR6, particularly concerning the balance of legislative power and local governance. Advocates of the bill may argue that regulation at the state level protects citizens from unpredictable increases in tax liabilities due to local appraisal practices. Conversely, opponents could raise concerns that such an amendment may limit local governments' ability to generate revenue or manage property assessments according to community-specific needs, potentially leading to inequalities in funding essential services.

Voting_history

Although the specific voting history is not detailed in the available documents, constitutional amendments typically require a higher level of public and legislative scrutiny. This suggests that the proposal may face debates and discussions in both chambers of the legislature before being put to a vote among the electorate, with stakeholders from various sectors keenly interested in the outcomes.

Companion Bills

TX HB72

Enabled by Relating to a limitation on increases in the appraised value of real property for ad valorem tax purposes.

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