Proposing a constitutional amendment to allow the surviving spouse of a disabled person to receive a limitation on school district ad valorem taxes on the person's residence homestead if the spouse is 55 years of age or older at the time of the person's death.
Impact
If enacted, HJR101 would significantly impact state tax laws concerning the treatment of homestead exemptions for senior citizens and disabled individuals' survivors. By allowing a surviving spouse to maintain a limit on school district taxes, the amendment seeks to ease the financial burden on these individuals, promoting stability in housing costs for seniors. The potential increase in financial security for these spouses is aligned with broader efforts to enhance support for vulnerable populations within the state.
Summary
HJR101 is a joint resolution proposing a constitutional amendment aimed at providing financial relief to surviving spouses of disabled persons regarding ad valorem taxes. Specifically, the amendment would allow these surviving spouses, provided they are 55 years of age or older at the time of the disabled person's death, to receive a tax limitation on their residence homestead. This change proposes an adjustment to Section 1-b(d) of Article VIII of the Texas Constitution, which governs tax exemptions related to homesteads for disabled and elderly individuals.
Sentiment
The general sentiment surrounding HJR101 appears to be quite positive, particularly among advocates for elderly and disabled persons' rights. Supporters of the bill argue that it addresses a crucial need within the community, ensuring that surviving spouses can remain in their homes without facing escalating tax burdens. However, some legislators caution about the impact such amendments could have on school district revenues, suggesting a need for a more balanced approach to tax relief measures.
Contention
Notable points of contention surrounding HJR101 include concerns regarding the long-term financial implications for school districts from the potential lost tax revenue due to the proposed amendments. Opponents of the measure may argue that while the intentions are good, there needs to be a careful assessment of how this will affect funding for public education. The amendment is set to be voted on and is a reflection of ongoing discussions about how best to support the elderly while maintaining essential state functions.
Enabled by
Relating to the eligibility of the surviving spouse of an elderly or disabled person to receive a limitation of school district, county, municipal, or junior college district ad valorem taxes on the person's residence homestead.
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.
Proposing a constitutional amendment to authorize a political subdivision other than a school district to establish a limitation on the amount of ad valorem taxes that the political subdivision may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses.
Proposing a constitutional amendment to authorize a political subdivision other than a school district to establish a limitation on the amount of ad valorem taxes that the political subdivision may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses.
Proposing a constitutional amendment to authorize a limitation on the total amount of ad valorem taxes that a political subdivision other than a school district, county, municipality, or junior college district may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses.
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.
Proposing a constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district and to adjust the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in the exemption amount.
Proposing a constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district and to adjust the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in the exemption amount.