Texas House Bill HJR19

Texas 2019 - 86th Regular

Caption

Proposing a constitutional amendment to provide for an exemption from ad valorem taxation by certain political subdivisions of a portion of the market value of the residence homestead of the parent or guardian of a minor who is disabled and who resides with the parent or guardian.

Impact

If enacted, HJR19 will change how property taxes are applied at the state level, particularly for the parents or guardians of disabled minors. The bill amends Sections 1-b(b) and (c) of Article VIII of the Texas Constitution, allowing local governments to provide tax exemptions. This change is significant as it mandates potential new fiscal policies that local subdivisions must adopt, which could lead to increased budgetary pressures for schools or local services dependent on property tax revenues.

Summary

HJR19 proposes a constitutional amendment to allow exemptions from ad valorem taxation for the residence homesteads of parents or guardians of disabled minors living with them. This legislative measure seeks to alleviate financial burdens for families caring for children with disabilities by reducing property taxes associated with their homes. The proposed exemption is intended to enhance the affordability of housing for these families, enabling them to allocate more resources toward their child's care and support.

Contention

Concerns regarding the implementation of HJR19 focus on the implications for local funding, particularly for schools. Opponents may argue that while the intention is to support families with disabled minors, the exemption could result in decreased funding for public schools and other local services that rely on property tax revenue. The necessity for balancing support for vulnerable populations with the financial health of local entities may become a point of contention during discussions about this bill. Previous proposals and amendments in similar contexts have often encountered pushback from stakeholders who fear loss of funding for essential community services.