Texas 2011 - 82nd Regular

Texas House Bill HJR21

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Sent toSOS
 
Proposed Const. Amend.
 

Caption

Proposing a constitutional amendment increasing the amount of the residence homestead exemption from ad valorem taxation for public school purposes from $15,000 to $45,000 and providing for a reduction of the limitation on the total amount of taxes that may be imposed for those purposes on the homestead of an elderly or disabled person to reflect the increased exemption amount.

Impact

The enactment of HJR21 would directly impact state laws governing property taxes and education funding. By increasing the homestead exemption, the bill is expected to reduce revenue collected by school districts, which could consequently affect funding for public education. To mitigate potential revenue losses, the legislature would need to develop formulas ensuring that school districts can maintain adequate funding levels, suggesting that this amendment could lead to substantial discussions on equitable education funding across the state.

Summary

HJR21 proposes a constitutional amendment to increase the residence homestead exemption from ad valorem taxation for public school purposes from $15,000 to $45,000. This amendment aims to provide significant tax relief to homeowners, particularly benefiting the elderly and disabled, by reducing their tax burdens associated with public school funding. The resolution intends to reflect the increased exemption by adjusting the tax limitations for these groups accordingly, enhancing their financial security and well-being.

Sentiment

The sentiment surrounding HJR21 appears generally positive, particularly among advocates for the elderly and disabled communities who see it as a much-needed relief measure. However, concerns have been raised about the long-term implications of reduced ad valorem tax revenues for public schooling, which could polarize opinions among legislators and constituents who prioritize funding for education. These conflicting sentiments showcase a complex interplay between tax benefits and the necessity of maintaining robust educational resources.

Contention

While HJR21 is largely presented as a tax relief measure, there are notable points of contention among stakeholders. Critics may argue that increasing the homestead exemption could lead to insufficient funding for essential services tied to public education. Additionally, discussions could emerge regarding how increased exemptions will be funded and whether they would disproportionately advantage certain demographics over others. The balance between benefiting homeowners and ensuring stable educational funding will likely be a significant topic of debate as this resolution advances.

Companion Bills

TX HB56

Enabled by Relating to increasing the amount of the residence homestead exemption from ad valorem taxation by a school district from $15,000 to $45,000, providing for a reduction of the limitation on the total amount of ad valorem taxes that may be imposed by a school district on the homestead of an elderly or disabled person to reflect the increased exemption amount, and protecting school districts against the resulting loss in local revenue.

Similar Bills

CA AB1885

Debtor exemptions: homestead exemption.

CA SB832

Debtor exemptions: homestead exemption.

TX SJR6

Proposing a constitutional amendment relating to the calculation of a limitation on the total amount of ad valorem taxes that may be imposed by certain political subdivisions on the residence homestead of a person who is elderly or disabled.

AZ SB1582

Homestead exemptions; amount

TX HJR8

Proposing a constitutional amendment establishing a limitation on the total amount of ad valorem taxes that political subdivisions may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

TX HJR22

Proposing a constitutional amendment to appropriate money from the economic stabilization fund to the foundation school fund and use the money to finance a temporary increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district and a temporary reduction in the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect the increased exemption amount.

TX HJR14

Proposing a constitutional amendment providing for an exemption from ad valorem taxation for public school purposes of a dollar amount or a percentage, whichever is greater, of the market value of a residence homestead and providing for a reduction of the limitation on the total amount of ad valorem taxes that may be imposed for those purposes on the homestead of a person who is elderly or disabled to reflect any increase in the exemption amount.

TX HB3212

Relating to providing for a reduction of the appraised value of a residence homestead for ad valorem tax purposes for the first tax year in which the owner qualifies the property for a residence homestead exemption based on the amount by which the limitation on increases in the appraised value of a residence homestead reduced the appraised value of the owner's former residence homestead for the last tax year in which the owner qualified the former residence homestead for a residence homestead exemption.