Texas House Bill HJR91

Texas 2009 - 81st Regular

• Out of House Committee: 5/13/09

Caption

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.