Texas 2015 - 84th Regular

Texas House Bill HJR30

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 ad valorem 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 constitutional amendment's adjustments would necessitate changes in the way local school districts assess and collect taxes. Specifically, it mandates a reduction in the total amount of ad valorem taxes imposed on the homesteads of elderly and disabled persons, ensuring that these groups do not face increased financial demands reflecting the new exemption amount. This reformation is likely to affect the revenue streams that school districts rely on, requiring legislative measures to safeguard against significant financial losses.

Summary

HJR30 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 significant increase aims to provide greater financial relief to homeowners, particularly benefiting the elderly and disabled individuals who are often on fixed incomes. By raising this exemption, the bill seeks to alleviate some of the financial burdens associated with property taxes that support public education funding.

Contention

Noteworthy points of contention surrounding HJR30 include debates over the adequacy of funding for public schools in light of the increased exemption. Critics argue that while the amendment provides relief to certain homeowners, it could hinder the financial capability of public school districts to fund educational programs effectively. Supporters, however, assert that the bill will foster better home affordability for vulnerable populations and encourage home ownership without disproportionate tax burdens.

Companion Bills

TX HB52

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.

NJ A3065

Establishes pilot program in Division of Taxation to provide income tax credits for the opening of certain homesteads to hunting activities in areas with high number of wildlife incidents.