Texas House Bill HJR44

Texas 2017 - 85th 1st C.S.

Caption

Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation all or part of the market value of the residence homestead of a peace officer who resides in a high crime area.

Impact

If HJR44 is passed and implemented, it would amend Section 1-b, Article VIII of the Texas Constitution, thereby potentially providing significant fiscal benefits to qualifying peace officers. The exemption would directly impact local revenue generated through property taxes, as governmental entities may see a reduction in tax income from affected properties. Given that the definition of a 'high crime area' will be determined by the legislature, it could lead to variable applications across different regions in Texas, which in turn might create inconsistencies in how this exemption is utilized and accessed by officers.

Summary

HJR44 proposes a constitutional amendment that would give the Texas legislature the authority to exempt all or part of the market value of a peace officer's residence homestead from ad valorem taxation if the officer resides in a high crime area. This bill aims to offer financial relief to peace officers who may be serving in more dangerous environments by reducing their tax burden on property. The bill specifies that the legislature may define key terms such as 'high crime area' and 'peace officer', and it also allows for potentially implementing additional eligibility requirements for the exemption.

Contention

The discussions surrounding HJR44 may raise certain points of contention. Advocates argue that the amendment is a necessary recognition of the challenges peace officers face while serving in high-risk communities and that financial incentives can help attract or retain qualified personnel. On the other hand, critics may question the fairness of providing specific tax exemptions to a class of workers over others, along with concerns regarding the criteria that will be established for 'high crime areas.' Such deliberations are likely to spark debates on equity, resource allocation, and public safety priorities at the legislative level.