Texas 2017 - 85th 1st C.S.

Texas House Bill HJR39

Caption

Proposing a constitutional amendment requiring the Legislature to establish limitations on the rate of taxation and amount of debt for special purpose districts created by general law or special local law.

Impact

If adopted, the amendment would alter Texas's Constitution by specifying that the Legislature has the responsibility to impose restrictions on both taxation rates and borrowing limits for these special purpose districts. This change could significantly influence the financial operations of new districts by curtailing their ability to raise funds through property taxes and taking on debt, which would be crucial for their operational capabilities. Proponents argue that it will foster fiscal discipline and reduce the risk of overtaxation and excessive borrowing, which is often seen as a burden on residents.

Summary

HJR39 proposes a constitutional amendment that requires the Texas Legislature to set clear limitations on the rate of taxation and the amount of debt that can be authorized for special purpose districts created after December 31, 2018. These districts typically serve specific functions such as providing water, sewage, and other municipal services that may not fall under broader local government jurisdictions. The proposed amendment aims to ensure that local government entities operate within defined financial boundaries, thereby potentially preventing fiscal mismanagement and ensuring accountability to taxpayers.

Contention

There may be contention surrounding HJR39, primarily concerning the balance of power between state and local governance. Opponents might argue that such limitations could impede the operational flexibility of local districts, especially those required to respond to emerging needs or crises that may necessitate immediate funding or tax adjustments. Furthermore, discussions could arise over the implications this might have on existing districts and their capabilities to manage financial obligations effectively. Ultimately, the debate will likely center around fiscal responsibility versus local autonomy.

Companion Bills

No companion bills found.

Previously Filed As

TX HJR50

Proposing a constitutional amendment allowing the legislature to establish a special district to be the seat of state government.

TX HJR71

Proposing a constitutional amendment to authorize the legislature to provide for limitations on the appraised value of certain real property in specified areas for ad valorem tax purposes.

TX SJR71

Proposing a constitutional amendment requiring the governor to call the legislature into special session following certain disaster or emergency declarations and specifying the powers of the legislature in those special sessions.

TX HJR161

Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation by a political subdivision located wholly or partly in a populous county of a specified dollar amount, or a greater dollar amount specified by the governing body of the political subdivision, of the assessed value of a residence homestead.

TX HJR32

Proposing a constitutional amendment requiring the governor to call the legislature into special session on petition of at least two-thirds of the members of each house of the legislature.

TX HJR162

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 an adjustment 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 increases in the exemption amount.

TX HJR13

TX SJR3

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.

TX HJR199

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.

TX HJR2

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.

Similar Bills

No similar bills found.