Texas 2013 - 83rd Regular

Texas Senate Bill SJR58

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

Caption

Proposing a constitutional amendment imposing a state property tax for public education, authorizing the legislature to establish for purposes of that tax a limit on the maximum appraised value of a residence homestead of 105 percent of the appraised value of the property for the preceding tax year, prohibiting school district property taxes for maintenance purposes, and authorizing school district property taxes for educational enrichment.

Impact

If enacted, SJR58 would amend key sections of the Texas Constitution regarding property taxation and school funding. The bill intends to phase in the newly imposed state property tax over five years. This tax is expected to generate considerable revenue for public education, potentially reducing the reliance on local maintenance taxes while providing schools with a more predictable funding stream. The provision establishing a residential homestead appraisal cap aims to protect homeowners from steep tax increases, making the funding system more equitable for Texas residents.

Summary

SJR58 proposes a constitutional amendment to impose a state property tax directed toward public education funding in Texas. Specifically, it authorizes the legislature to set a maximum appraised value for residential homesteads at 105 percent of the previous year's value. This is aimed at stabilizing funding for public education amidst rising property values. The bill also prohibits school district property taxes for maintenance, instead allowing them exclusively for educational enrichment purposes. This approach seeks to streamline educational funding at the state level while ensuring adequate resources for local schools.

Sentiment

The sentiment surrounding SJR58 appears broadly supportive among those focused on educational funding, particularly advocates for public schools who see this measure as a means to enhance educational quality and resources. However, there are concerns among some taxpayers about the implications of a state-controlled property tax. The mixed sentiment reflects a balance between the necessity for improved funding in public education and the apprehension regarding increased tax liabilities for homeowners.

Contention

Key points of contention regarding SJR58 revolve around the implications of imposing a state property tax and the changes it enacts to the existing school funding structure. Critics argue that centralizing education funding could undermine local control over educational priorities and financial decisions, potentially leading to disparities in educational quality across different areas. Additionally, there is debate over whether limiting school district property taxes for maintenance will adequately support the operational needs of local schools. Proponents insist that this approach will ultimately lead to better-funded educational programs without overburdening local districts.

Companion Bills

TX SB1686

Enabled by Relating to public school finance matters, including the imposition of a state ad valorem tax for elementary and secondary school purposes and a school district ad valorem enrichment tax.

Similar Bills

TX SJR51

Proposing a constitutional amendment imposing a state property tax for public education, authorizing the legislature to establish for purposes of that tax a limit on the maximum appraised value of a residence homestead of 105 percent of the appraised value of the property for the preceding tax year, prohibiting school district property taxes for maintenance purposes, and authorizing school district property taxes for educational enrichment.

CA AB898

Property taxation: revenue allocations: East Contra Costa Fire Protection District.

CA SB871

Deer Creek Irrigation District: director and voter eligibility.

TX SB2

Relating to providing property tax relief through the public school finance system, exemptions, limitations on appraisals and taxes, and property tax administration; authorizing the imposition of a fee.

TX HB2

Relating to providing property tax relief through the public school finance system, exemptions, limitations on appraisals and taxes, and property tax administration; authorizing the imposition of a fee.

TX SB3

Relating to providing property tax relief through the public school finance system, exemptions, limitations on appraisals and taxes, and property tax administration.

CA SCA5

Taxation: school districts: parcel tax.

CA SB958

Surplus state property: County of Napa.