Texas 2011 - 82nd Regular

Texas House Bill HJR83

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

Caption

Proposing a constitutional amendment to phase out ad valorem taxes on the residence homesteads of elderly persons by 2021.

Impact

The implications of HJR83 are profound as it seeks to modify existing state laws concerning property taxation for homeowners aged 65 and older. The proposed changes will establish a more favorable taxation environment for senior citizens, potentially alleviating financial strains faced in retirement. As a result, this could lead to increased homeownership retention among elderly individuals, thereby promoting stability within communities. However, this shift could also result in a decrease in revenue for local governments, necessitating their plans to mitigate any adverse effects this change may have on funding essential services.

Summary

HJR83 proposes a significant constitutional amendment aimed at phasing out ad valorem taxes on the residence homesteads of elderly individuals by the year 2021. This bill introduces provisions that require local governing bodies, such as counties and school districts, to exempt a minimum of $3,000 of the market value of eligible homesteads from ad valorem taxes. Additionally, it allows for larger exemptions based on the age and disability status of the resident, with the intent of reducing financial burdens on elderly homeowners.

Sentiment

The general sentiment surrounding HJR83 appears to be supportive among advocates for elderly rights and financial assistance, reflecting a need for policies that cater specifically to the aging population. Proponents argue that the bill is a necessary measure to ensure that senior citizens can afford to remain in their homes without the fear of rising property taxes. However, critics raise concerns over the potential loss of vital revenue for local authorities, impacting public services such as education and infrastructure, which could polarize opinions on the bill's long-term effectiveness.

Contention

A notable point of contention revolves around the balance between providing tax relief for the elderly and the financial implications for local governments. While supporters of HJR83 advocate for the necessity of supporting vulnerable populations, opponents emphasize the importance of sustaining tax revenues necessary for public services. Furthermore, there are concerns about whether localities will have the ability to recoup these losses through alternative means, which could lead to challenges in implementing such exemptions equitably across different regions.

Companion Bills

TX HB1104

Enabled by Relating to the phasing out of ad valorem taxes on the residence homesteads of elderly persons by 2021.

Similar Bills

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.

TX SJR13

Proposing a constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district and to reduce 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 to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district and to reduce 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 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.

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 SJR3

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes, to increase the amount of an exemption from ad valorem taxation by a school district applicable to residence homesteads, 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 certain exemption amounts, and to except certain appropriations to pay for ad valorem tax relief from the constitutional limitation on the rate of growth of appropriations.

TX HJR139

Proposing a constitutional amendment to revise the ad valorem tax limitations on residence homesteads of elderly and disabled persons and their surviving spouses to take into account certain residence homestead exemptions.

TX HJR6

Proposing a constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district and to reduce 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.