Texas House Bill HJR87

Texas 2015 - 84th Regular

Caption

Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation a portion of the assessed value of certain real property used to provide housing to certain persons with disabilities.

Impact

If enacted, the proposed amendment would have significant implications for state laws regarding property taxation. It would grant the legislature the authority to establish eligibility criteria for such exemptions and determine the mechanism for assessing the value subject to exemption. This could lead to enhanced support for housing providers that cater to individuals with disabilities, ultimately promoting more inclusive and accessible living environments. Additionally, it might inspire further legislative actions aimed at supporting disability rights and services.

Summary

HJR87 proposes a constitutional amendment that would allow the Texas legislature to exempt a portion of the assessed value of certain real properties used to provide housing for persons with disabilities from ad valorem taxation. The bill specifies that the exemption could equal the costs incurred by property owners for maintenance, operation, and improvements to the property. This initiative is aimed at alleviating the financial burden on property owners who support individuals with disabilities by reducing their overall tax liabilities.

Sentiment

The sentiment surrounding HJR87 appears to be generally supportive, particularly among advocates for disability rights and housing reform. Proponents argue that the financial relief offered through property tax exemptions is essential for fostering an environment that encourages the development and maintenance of housing for persons with disabilities. However, there may be concerns from some stakeholders regarding the potential fiscal impact on local governments reliant on property taxes for funding municipal services.

Contention

Despite the overall support for the intention behind HJR87, some debate may arise regarding the specifics of how the exemptions would be administered and the criteria used to define eligibility. Questions about the long-term sustainability of such tax exemptions, especially in light of potential budget constraints faced by local governments, may lead to pushback from those wary about the implications of reducing property tax revenues. Nonetheless, the overarching goal remains to enhance housing provisions for persons with disabilities, reflecting a broader commitment to civil rights and equality.