Texas House Bill HJR114

Texas 2011 - 82nd Regular

Caption

Proposing a constitutional amendment to authorize the legislature to define "disabled" for purposes of eligibility for an exemption from ad valorem taxation of or a limitation of ad valorem taxes on the residence homestead of a disabled person.

Impact

Should this amendment pass, it would allow local governments to offer tax exemptions to a more clearly defined group of disabled persons, potentially leading to a more equitable taxation system for this demographic. It also permits the legislature to adjust the exemption limits based on economic need, thereby offering targeted financial relief to those with disabilities who are more vulnerable economically. This proposed change may influence local revenues and provide necessary fiscal support for disabled individuals in the state.

Summary

HJR114 is a joint resolution proposing a constitutional amendment that aims to authorize the Texas legislature to define the term 'disabled' for the purposes of determining eligibility for tax exemptions related to the ad valorem taxation of residence homesteads. The amendment seeks to amend specific sections of the Texas Constitution to clarify and potentially broaden the criteria under which disabled individuals can receive a property tax exemption. Ultimately, this change is intended to provide more consistent criteria for evaluating applications for tax exemptions from individuals claiming disability status.

Sentiment

The sentiment surrounding HJR114 appears to be generally supportive, particularly among advocates for the disabled who see this as a positive step toward greater inclusivity and support within the tax system. However, there exists a contingent of skepticism regarding how 'disability' will be defined and whether the proposed changes will be comprehensive enough to cover all individuals who need assistance. Concerns about potential bureaucratic implications or unintended exclusions might arise among detractors.

Contention

Key points of contention related to HJR114 include the definition of 'disabled' itself, which critics may argue could be overly restrictive. Some advocates fear that a tighter definition could exclude deserving individuals from benefiting from tax exemptions. Moreover, there are discussions around the implications for local tax revenues, as changes in exemption criteria may alter the funding available for public services. Legislators may face scrutiny regarding the balance between necessary tax relief for disabled individuals and the economic impact on local governmental budgets.