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 individuals with disabilities.
Impact
If adopted, HJR52 would significantly change how properties that house disabled individuals are taxed in Texas. By exempting a part of the assessed value from ad valorem taxation, it aims to alleviate the financial burden on property owners, encouraging the maintenance and improvement of such properties. The proposed amendment could also incentivize more property owners to dedicate their real estate to support individuals with disabilities, potentially leading to increased availability of housing for this demographic. It provides a legislative mechanism to establish eligibility criteria and defines how the exemption amount is calculated each year.
Summary
HJR52 is a joint resolution proposing an amendment to the Texas Constitution that would allow the legislature to exempt a portion of the assessed value of certain real property from ad valorem taxation. This exemption is specifically intended for properties that provide housing to individuals with disabilities. The bill outlines that the exemption is to be equivalent to the costs incurred by property owners for maintenance, operation, and improvements made to the property used for these purposes. If passed, this amendment would require the approval of voters in an election scheduled for November 7, 2017.
Sentiment
The sentiment around HJR52 appears to be generally positive among those who advocate for the rights and welfare of individuals with disabilities. Supporters argue that the tax exemption is a crucial step in providing much-needed housing and reducing economic obstacles for property owners dedicating their resources to this cause. However, there may be some contention regarding the implications for state revenue, as tax exemptions could lead to reduced income from real estate taxes. Nonetheless, the bill reflects a commitment to enhancing support for individuals with disabilities through state legislation.
Contention
A notable point of contention surrounding HJR52 may involve discussions about the potential financial impact on local governments and the state's overall tax revenue system. While proponents of the bill emphasize the need for such exemptions to promote disability housing, critics may voice concerns about the precedent it sets for property taxation and the fairness of tax liabilities across different property types. Legislative debates could center on how to balance the needs of vulnerable populations with the fiscal responsibilities of local governments.
Enabled by
Relating to an exemption from ad valorem taxation of a portion of the appraised value of certain real property used to provide housing to certain individuals with an intellectual disability or related conditions.
Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of a portion of the market value of a property that is the primary residence of an adult who has an intellectual or developmental disability and who must be related to the owner or trustee of the property within a certain degree by consanguinity.
Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of a portion of the market value of a property that is the primary residence of an adult who has an intellectual or developmental disability and is related to the owner of the property within a certain degree by consanguinity.
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation income-producing tangible personal property having a value of less than a certain amount.
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation income-producing tangible personal property having a value of less than a certain amount.
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation a mineral interest that has a value of less than a certain amount.
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation real property used to operate a child-care facility.
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation real property used to operate a child-care facility.
Proposing a constitutional amendment to authorize the legislature to provide for an exemption from ad valorem taxation of the amount of the market value of real property that arises from the installation in the property of certain energy efficiency-related improvements.