Proposing a constitutional amendment authorizing the legislature to establish for purposes of ad valorem taxation an initial limit on the appraised value of the residence homestead of a disabled or elderly person that was rehabilitated or constructed as a replacement residence under the federal community development block grant program or a housing rehabilitation program of the Texas Department of Housing and Community Affairs.
Impact
If enacted, HJR91 would have a significant impact on state laws regarding taxation, particularly on how local governments tax properties owned by disabled or elderly residents. By allowing the legislature to set limits on the increase of property taxes for qualifying homesteads, the bill aims to create a protective measure for these groups against the potential financial burden of rising property taxes associated with their new residences.
Summary
HJR91 is a joint resolution proposing a constitutional amendment in Texas that authorizes the legislature to establish limits on ad valorem taxes imposed on the residence homestead of disabled or elderly persons. Specifically, this amendment focuses on properties that are constructed or rehabilitated under federal community development block grant programs or similar housing rehabilitation programs administered by the Texas Department of Housing and Community Affairs. The intention behind this bill is to provide financial relief to vulnerable populations by maintaining tax stability for their new residences, which would replace their former homesteads.
Contention
A notable point of contention surrounding HJR91 relates to how the implementation of such a tax limitation might affect local tax revenues. While supporters advocate for the bill as a means to support disabled and elderly individuals, concerns were raised about the provision requiring the legislature to establish formulas to mitigate revenue loss for school districts and other local services. Critics may argue that such limits could impede local governments' abilities to fund essential public services, potentially leading to a broader discussion on the balance between tax relief for specific populations and the overall fiscal health of local jurisdictions.
Enabled by
Relating to the establishment for purposes of ad valorem taxation of an initial limit on the appraised value of the residence homestead of a disabled or elderly person that was rehabilitated or constructed as a replacement residence under the federal community development block grant program or a housing rehabilitation program of the Texas Department of Housing and Community Affairs.
Proposing a constitutional amendment establishing a limitation on the total amount of ad valorem taxes that a county may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses.
Proposing a constitutional amendment establishing a limitation on the total amount of ad valorem taxes that certain political subdivisions may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses.
Proposing a constitutional amendment establishing a limitation on the total amount of ad valorem taxes that certain political subdivisions may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses.
Proposing a constitutional amendment establishing a limitation on the total amount of ad valorem taxes that certain political subdivisions may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses.
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.
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.
Proposing a constitutional amendment authorizing the legislature to increase the amount of the exemption from ad valorem taxation by a school district of the market value of the residence homestead of a person who is elderly or disabled.
Proposing a constitutional amendment to authorize the legislature to establish a lower limit on the maximum appraised value of residence homesteads for ad valorem tax purposes and to establish a limit on the value of single-family residences other than residence homesteads for those purposes.
Proposing a constitutional amendment to authorize the legislature to establish a lower limit on the maximum appraised value of residence homesteads for ad valorem tax purposes and to establish a limit on the value of single-family residences other than residence homesteads for those purposes.
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.