Proposing a constitutional amendment authorizing the legislature to provide ad valorem tax benefits to certain current and former first responders and their families.
Impact
If passed, HJR102 would amend Section 1-b of Article VIII of the Texas Constitution, enabling the legislature to set forth eligibility requirements and further define who qualifies as a 'first responder'. This includes provisions for surviving spouses and children of disabled first responders, thereby extending benefits beyond the individuals directly serving. The legislation emphasizes the state’s commitment to supporting those who serve in critical roles and their families, potentially leading to a greater financial security for these households.
Summary
HJR102 is a joint resolution proposing a constitutional amendment that would allow the Texas legislature to grant ad valorem tax benefits to certain current and former first responders and their families. The resolution outlines specific exemptions for the assessed value of residence homesteads, including exemptions amounting to $10,000 for first responders and additional exemptions for totally disabled first responders. These provisions are designed to provide financial relief and recognition of the service of these individuals who have significantly contributed to community safety and welfare.
Contention
While the bill aims to bolster support for first responders, discussions may arise concerning the funding mechanisms for these tax benefits. Opponents might argue that tax exemptions could place additional burdens on local governments and schools that rely on property tax revenues. Ensuring that such tax policies do not lead to funding deficits in essential services could be a contentious aspect of its evaluation. Furthermore, defining eligibility and determining how these benefits interact with existing tax codes will likely be subjects of ongoing debate.
Proposing a constitutional amendment to exempt from ad valorem taxation the total market value of the residence homesteads of certain elderly persons and their surviving spouses.
Proposing a constitutional amendment to exempt from ad valorem taxation the total market value of the residence homesteads of certain elderly persons and their surviving spouses.
Proposing a constitutional amendment to exempt from ad valorem taxation the total market value of the residence homesteads of certain elderly persons and their surviving spouses.
Proposing a constitutional amendment to exempt from ad valorem taxation the total market value of the residence homesteads of certain elderly persons and their surviving spouses.
Proposing a constitutional amendment to exempt from ad valorem taxation the total market value of the residence homesteads of certain elderly persons and their surviving spouses.
Proposing a constitutional amendment to exempt from ad valorem taxation a portion of the market value of the residence homesteads of certain elderly persons and their surviving spouses.
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.
Proposing a constitutional amendment to authorize the legislature to establish a temporary limit on the maximum appraised value of real property other than a residence homestead for ad valorem tax purposes; to increase the amount of the 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; to except certain appropriations to pay for ad valorem tax relief from the constitutional limitation on the rate of growth of appropriations; and to authorize the legislature to provide for a four-year term of office for a member of the governing body of certain appraisal entities.
Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of all or part of the market value of the residence homestead of the surviving spouse of a 100 percent or totally disabled veteran regardless of whether the property was the residence homestead of the surviving spouse when the disabled veteran died.
Proposing a constitutional amendment authorizing the legislature to increase the amount of the exemption from ad valorem taxation by a school district of the market value of the residence homestead of a person who is elderly or disabled.
A resolution to direct the Clerk of the House of Representatives to only present to the Governor enrolled House bills finally passed by both houses of the One Hundred Third Legislature.