Texas 2017 - 85th 1st C.S.

Texas House Bill HJR55

Caption

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes.

Impact

If HJR55 is enacted, it would have a notable impact on state laws governing real estate taxation. The amendment would allow for the establishment of a cap on the annual increase of appraised values, which could lead to a reduction in tax liabilities for many property owners. This change is expected to resonate particularly with families and individuals who own their homes and are concerned about rising property taxes that often accompany escalating real estate market values. Additionally, these regulations could influence real estate market dynamics by potentially affecting how properties are valued and sold.

Summary

HJR55 proposes a constitutional amendment that seeks to grant the Texas legislature the authority to regulate the maximum appraised value of real property for ad valorem tax purposes. This amendment aims to provide a more consistent framework for property taxation, potentially easing the financial burden on homeowners and property owners. By setting limitations on how much the appraised value can increase annually, the bill aims to protect property owners from abrupt and significant tax increases, thereby fostering stability in housing costs.

Contention

The proposed amendment may face challenges from various stakeholders, particularly local governments who rely on tax revenue for public services and infrastructure. Some opponents may argue that limiting the appraised values could constrain funding for essential services, leading to budget shortfalls. Others may contend that such limitations could interfere with the flexibility necessary for local governance in tax matters, which could hinder local efforts to address community needs. The discussions around HJR55 will likely involve a debate over balancing fiscal responsibility with the need to protect property owners from excessive taxation.

Companion Bills

TX HB390

Enabled by Relating to a limitation on increases in the appraised value of real property for ad valorem tax purposes.

Previously Filed As

TX HJR53

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes.

TX HJR45

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes.

TX HJR114

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes.

TX HJR7

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes to 105 percent or more of the appraised value of the property for the preceding tax year.

TX HJR18

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes.

TX HJR72

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes.

TX HJR74

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes.

TX HJR61

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes.

Similar Bills

CA AB245

Property taxation: application of base year value: disaster relief.

HI HB1398

Relating To Property.

CA SB603

Property taxation: transfer of base year value: disaster relief.

CA AB1262

Stolen or embezzled property: description.

TX SB180

Relating to the repurchase of real property from an entity with eminent domain authority.

TX HB476

Relating to the repurchase of real property from an entity with eminent domain authority.

TX HB20

Relating to the repurchase of real property from an entity with eminent domain authority.

TX HB3844

Relating to the establishment of the department of consumer affairs services for property owners and property owners' associations within the office of the attorney general.