Texas 2017 - 85th 1st C.S.

Texas House Bill HJR51

Caption

Proposing a constitutional amendment establishing a limitation on the total amount of ad valorem taxes that taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

Impact

If enacted, HJR51 would have a significant impact on state laws governing property taxation, specifically around how local governments assess taxes for residential properties occupied by elderly or disabled individuals. This change would safeguard such homeowners against potential tax increases that might arise from rising property values or adjustments in local tax rates. As a result, the bill aims to foster a more stable living situation for these homeowners, allowing them to remain in their residences without facing escalating tax liabilities.

Summary

HJR51 proposes a constitutional amendment aimed at establishing a limitation on the total amount of ad valorem taxes that taxing units can impose specifically on the residence homesteads of individuals who are elderly or disabled, as well as on their surviving spouses. This legislative measure seeks to provide financial relief to these vulnerable populations, ensuring that their property taxes do not increase as long as they or their eligible survivors occupy the home. The proposed amendment reflects a growing concern over the financial burdens placed on elderly and disabled citizens and aims to enhance their economic security.

Contention

Despite its noble intentions, HJR51 may face contention, particularly regarding its implications for local government revenue and autonomy. Critics might argue that imposing such limitations on tax increases could hinder the ability of local governments to fund essential public services, particularly in schooling and community infrastructure. Furthermore, there could be disparities in how this tax limitation is perceived among different communities, leading to debates around equity in funding and support for local government initiatives.

Latest HJR51 Activity

Companion Bills

TX HB360

Enabled by Relating to the establishment of a limitation on the total amount of ad valorem taxes that taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

Similar Bills

TX HB3212

Relating to providing for a reduction of the appraised value of a residence homestead for ad valorem tax purposes for the first tax year in which the owner qualifies the property for a residence homestead exemption based on the amount by which the limitation on increases in the appraised value of a residence homestead reduced the appraised value of the owner's former residence homestead for the last tax year in which the owner qualified the former residence homestead for a residence homestead exemption.

NH HB304

Relative to labeling requirements for food produced in homestead kitchens.

TX HB862

Relating to the transfer of the limitation on school district, county, municipal, or junior college district ad valorem taxes on the residence homestead of a person who is elderly or disabled to a subsequent homestead of that person.

NJ A3065

Establishes pilot program in Division of Taxation to provide income tax credits for the opening of certain homesteads to hunting activities in areas with high number of wildlife incidents.

TX HB3315

Relating to an adjustment of the limitations on school district, county, municipal, and junior college district ad valorem taxes on residential homesteads of elderly and disabled persons and their surviving spouses.

TX HJR153

Proposing a constitutional amendment to authorize the legislature to provide for a reduction of the appraised value of a residence homestead for ad valorem tax purposes for the first tax year in which the owner qualifies the property for a residence homestead exemption based on the amount by which the limitation on increases in the appraised value of a residence homestead reduced the appraised value of the owner's former residence homestead for the last tax year in which the owner qualified the former residence homestead for a residence homestead exemption.

FL H0775

Assessment of Homestead Property

TX HB4478

Relating to the establishment of a limitation on the total amount of ad valorem taxes that a county may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.