Proposing a constitutional amendment to allow the surviving spouse of a person who is disabled 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, this amendment would amend Section 1-b(d), Article VIII of the Texas Constitution, specifically addressing the taxation of homesteads owned by disabled individuals and their surviving spouses. The significance of this bill lies in its potential to protect older widows and widowers of disabled persons from sudden increases in property taxes, thereby providing a measure of financial stability and security to those who may already be vulnerable due to age or loss of a partner.
Summary
HJR72 proposes a constitutional amendment in Texas that aims to provide tax relief to the surviving spouses of disabled individuals. Under the proposed amendment, if a disabled person passes away, their surviving spouse aged 55 or older will qualify for a limitation on school district ad valorem taxes applied to their residence homestead. This aims to ensure that the surviving spouse does not face an increase in property taxes following the death of their partner, thus easing their financial burden during a challenging time.
Mechanism
The proposed amendment includes a temporary provision that specifies its implementation date and determines that the new tax limitations will take effect on January 1, 2014, applying only to the tax year beginning on or after that date. By establishing a clear timeline, the bill ensures that eligible surviving spouses can benefit from these tax limitations in a timely manner following the death of their partners.
Contention
While the bill may receive broad support for its intention to aid grieving spouses, it is important to note the potential contentions. Concerns may arise regarding the implications of extending tax exemptions and limitations on school funding, as funding for public education is often highly dependent on property tax revenues. Critics may argue that such exemptions could ultimately impact the quality of education by limiting available resources, especially in districts that are already struggling to meet their financial obligations.
Enabled by
Relating to the eligibility of the surviving spouse of a person who is disabled to receive a limitation of school 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.