Texas 2023 - 88th Regular

Texas House Bill HJR19

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Sent toSOS
 
Proposed Const. Amend.
 

Caption

Proposing a constitutional amendment authorizing the legislature to limit the total amount of ad valorem taxes that a school district may impose on the residence homestead of an individual and the surviving spouse of the individual if the individual qualifies the property as the individual's residence homestead for 15 consecutive tax years and the school taxes on the property increase by at least 120 percent during that period.

Impact

If enacted, HJR19 would directly impact school district tax regulations within Texas. It would introduce a mechanism through which the state legislature could enforce restrictions on property taxes, thereby creating a standardized approach to managing tax increases for homeowning residents. Supporters argue that this would protect homeowners from excessive tax hikes and the financial strain of increasing school taxes over extended periods, potentially stabilizing their living conditions amidst rising property values. However, the amendment also raises concerns regarding the potential reduction in funding available to school districts, as they may rely heavily on local property taxes to operate effectively.

Summary

HJR19, a House Joint Resolution, proposes a constitutional amendment that seeks to limit the total amount of ad valorem taxes that a school district may impose on the residence homestead of individuals who qualify their property as their residence for at least 15 consecutive tax years. This tax limitation applies specifically when the school taxes on the property have increased by at least 120 percent over that timeframe. The resolution aims to provide financial relief to long-term homeowners, particularly elderly residents and their surviving spouses, who may face significant tax burdens due to rising property values.

Sentiment

The sentiment around HJR19 appears to be somewhat divided. Proponents of the resolution, predominantly from the Republican party, argue that it is a necessary step to ensure that long-term residents are not penalized by escalating taxes, which could force them to sell their homes. Conversely, critics, including some educational advocates and Democratic legislators, express reservations about the potential negative implications for school funding and the ability to maintain quality education. They argue that limiting tax increases could exacerbate existing problems in public school financing, especially in areas already experiencing financial strain.

Contention

Key points of contention surrounding HJR19 involve the balance between protecting homeowners and ensuring adequate funding for public education. Critics contend that by enforcing such limitations, the resolution could undermine the capacity of school districts to respond effectively to funding needs, particularly in growing communities. Moreover, there are concerns about the specifics of eligibility criteria and implementation logistics for measuring property tax increases. Stakeholders are likely to engage in further discussions to negotiate a resolution that can adequately address both the need for tax relief for homeowners and the necessity of sustainable funding for Texas schools.

Companion Bills

TX HB117

Enabled by Relating to a limitation on the total amount of ad valorem taxes that a school district may impose on certain residence homesteads following a substantial school tax increase.

Similar Bills

FL H0775

Assessment of Homestead Property

NJ A110

Revises criteria to establish base year for homestead property tax reimbursement after relocation.

NJ S1756

Revises criteria to establish base year for homestead property tax reimbursement after relocation.

FL H1041

Assessment of Homestead Property

IN SB0001

Local government finance.

IN HB1028

Homestead property tax freeze.

TX HJR87

Proposing a constitutional amendment authorizing the legislature to limit the maximum appraised value of residential real property for ad valorem tax purposes to 105 percent or more of the appraised value of the property for the preceding tax year, to exempt from ad valorem taxation the total appraised value of property purchased by an individual for the first tax year the individual qualifies the property as the individual's residence homestead if the property is the individual's first residence homestead and has an appraised value of less than $300,000, and to limit the total amount of ad valorem taxes that a political subdivision may impose on the residence homestead of an individual and the surviving spouse of the individual if the individual qualifies the property as the individual's residence homestead for at least 25 consecutive tax years.

IN SB0006

Property tax deferral program.