TX
Texas House Bill HJR120

Texas 2019 - 86th Regular

Texas House Bill HJR120

Caption

Proposing a constitutional amendment authorizing the legislature to provide for the adjustment of the limitation on the amount of ad valorem taxes imposed by a school district on the residence homestead of an elderly or disabled person if the school district adopts, changes the amount of, or rescinds a local option residence homestead exemption.

Impact

The anticipated impact of HJR120 could significantly affect how property taxes are assessed for elderly and disabled homeowners across Texas. Providing the legislature with the authority to adjust tax limitations means that local tax structures could become more flexible, potentially providing greater financial security for individuals reliant on fixed incomes. This measure is designed to help alleviate the financial strain on those groups, ensuring that changes to exemption policies do not disproportionately increase their tax liabilities and undermine their ability to maintain homeownership.

Summary

HJR120 proposes a constitutional amendment that would authorize the Texas legislature to adjust the limitation on the amount of ad valorem taxes imposed by school districts on the residence homesteads of elderly or disabled persons. This amendment specifically addresses circumstances in which a school district decides to adopt, change, or rescind a local-option residence homestead exemption. By allowing for such adjustments, the bill aims to provide a measure of tax relief for these vulnerable populations, who may otherwise face increased tax burdens due to changes in local exemptions.

Contention

Notable points of contention surrounding HJR120 may arise from concerns over local control versus state oversight. Opponents of the bill might argue that granting the legislature this power could diminish the autonomy of school districts to manage their tax policies as they see fit. Critics may also voice apprehensions regarding the potential for unintended consequences, such as an imbalance in funding for educational resources if exemptions are applied inconsistently or inadequately across different localities. Proponents, however, would emphasize the necessity of safeguarding essential services for vulnerable populations through a responsive and adaptive tax framework.

Companion Bills

TX HB3829

Enabled by Relating to the adjustment of the limitation on the amount of ad valorem taxes imposed by a school district on the residence homestead of an elderly or disabled person if the school district adopts, changes the amount of, or rescinds a local option residence homestead exemption.

Previously Filed As

TX HJR195

Proposing a constitutional amendment providing for an adjustment of the limitation on the total amount of ad valorem taxes that may be imposed by a school district on the residence homestead of a person who is elderly or disabled to reflect the most recent increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district.

TX HJR115

Proposing a constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district and 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 the exemption amount.

TX HJR122

Proposing a constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district and 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 the exemption amount.

TX HB3205

Relating to an increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district, an adjustment in 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 the exemption amount, and the protection of school districts against the resulting loss in local revenue.

TX HB5046

Relating to an increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district, an adjustment in 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 the exemption amount, and the protection of school districts against the resulting loss in local revenue.

TX HB2467

Relating to an increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district, an adjustment in 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 the exemption amount, and the protection of school districts against the resulting loss in local revenue.

TX HB2656

Relating to an increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district, an adjustment in 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 the exemption amount, and the protection of school districts against the resulting loss in local revenue.

TX SJR2

Proposing a constitutional amendment 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, and to except certain appropriations to pay for school district ad valorem tax relief from the constitutional limitation on the rate of growth of appropriations.

TX SJR1

Proposing a constitutional amendment 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, and to except certain appropriations to pay for school district ad valorem tax relief from the constitutional limitation on the rate of growth of appropriations.

TX HB5042

Relating to an adjustment of the limitation on the total amount of ad valorem taxes that may be imposed by a school district on the residence homestead of an individual who is elderly or disabled to reflect the most recent increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district and the protection of school districts against the resulting loss in local revenue.

Similar Bills

No similar bills found.