Texas House Bill HJR48

Texas 2009 - 81st Regular

Caption

Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation a portion of the assessed value of the residence homesteads of volunteer firefighters and emergency medical services volunteers.

Impact

The passage of HJR48 would require a change to Article VIII of the Texas Constitution, specifically adding a new subsection that allows for the tax exemption. If approved by voters in an election, this amendment could lead to reduced property tax bills for qualifying individuals, thus providing financial relief to those engaged in essential community service roles. The measure reflects the state's commitment to support its emergency service volunteers by alleviating some of their financial burdens.

Summary

HJR48 is a joint resolution proposing a constitutional amendment aimed at providing tax relief to volunteer firefighters and emergency medical services volunteers in Texas. The amendment specifically authorizes the legislature to exempt a portion of the assessed value of the residence homesteads belonging to these volunteers from ad valorem taxation. The proposed exemption is set at $5,000 and aims to recognize the essential services these individuals provide to their communities, encouraging continued volunteerism in emergency services.

Contention

One notable point of contention surrounding HJR48 involves the implications for revenue collection at the local government level. Critics may argue that while the bill looks to provide necessary support to volunteer firefighters, it could also reduce funding available to local services that rely on property taxes. Conversely, supporters assert that the value provided by these volunteers justifies the tax relief, as it may ultimately aid local municipalities by minimizing the need for paid emergency services, potentially leading to long-term cost savings.