TX
Texas House Bill HJR20

Texas 2019 - 86th Regular

Texas House Bill HJR20

Caption

Proposing a constitutional amendment to authorize the legislature to exclude from the market value of real property for ad valorem tax purposes the value of any improvement, or any feature incorporated in an improvement, made to the property if the primary purpose of the improvement or feature is compliance with the requirements of standards that address accessible design of buildings or other facilities.

Impact

If enacted, this amendment would allow the Texas Legislature to establish regulations regarding property tax exemptions specifically for features that enhance accessibility. By excluding these improvements from market value assessments, the bill is designed to alleviate the financial burden on property owners who take steps to comply with ADA standards. This change is intended to promote inclusivity within communities by making buildings and facilities more accessible to individuals with disabilities.

Summary

HJR20 proposes a constitutional amendment in Texas that aims to exclude the value of certain property improvements from market value assessments for ad valorem tax purposes. Specifically, the bill focuses on improvements made to comply with the Americans with Disabilities Act (ADA) standards for accessible design. The premise behind this amendment is to encourage and incentivize property owners to make their buildings and facilities more accessible without incurring higher property taxes due to the added value of these improvements.

Contention

While the intent of HJR20 is to foster greater accessibility, potential points of contention may arise regarding the scope of what constitutes an 'improvement' or 'feature' that qualifies for the exclusion. Questions may also be raised about the impact of such exclusions on local government revenues and whether there are adequate checks in place to prevent misuse of the provisions. Discussions may surface regarding the balance between incentivizing accessibility and maintaining fair taxation policies for all property owners.

Latest HJR20 Activity

Companion Bills

TX HB164

Enabled by Relating to the exclusion from the market value of real property for ad valorem tax purposes of the value of any improvement, or any feature incorporated in an improvement, made to the property if the primary purpose of the improvement or feature is compliance with the requirements of standards that address accessible design of buildings or other facilities.

Previously Filed As

TX HJR42

Proposing a constitutional amendment to authorize the legislature to exclude from the market value of real property for ad valorem tax purposes the value of any improvement, or any feature incorporated in an improvement, made to the property if the primary purpose of the improvement or feature is compliance with the requirements of standards that address accessible design of buildings or other facilities.

TX HJR50

Proposing a constitutional amendment to authorize the legislature to exclude from the market value of real property for ad valorem tax purposes the value of any improvement, or any feature incorporated in an improvement, made to the property if the primary purpose of the improvement or feature is compliance with the requirements of standards that address accessible design of buildings or other facilities.

TX HJR83

Proposing a constitutional amendment to authorize the legislature to exclude from the market value of real property for ad valorem tax purposes the value of any improvement, or any feature incorporated in an improvement, made to the property if the primary purpose of the improvement or feature is compliance with the requirements of standards that address accessible design of buildings or other facilities.

TX HB543

Relating to the exclusion from the market value of real property for ad valorem tax purposes of the value of any improvement, or any feature incorporated in an improvement, made to the property if the primary purpose of the improvement or feature is compliance with the requirements of standards that address accessible design of buildings or other facilities.

TX HB951

Relating to the exclusion from the market value of real property for ad valorem tax purposes of the value of any improvement, or any feature incorporated in an improvement, made to the property if the primary purpose of the improvement or feature is compliance with the requirements of standards that address accessible design of buildings or other facilities.

TX HB164

Relating to the exclusion from the market value of real property for ad valorem tax purposes of the value of any improvement, or any feature incorporated in an improvement, made to the property if the primary purpose of the improvement or feature is compliance with the requirements of standards that address accessible design of buildings or other facilities.

TX HB1547

Relating to the exclusion from the market value of real property for ad valorem tax purposes of the value of any improvement, or any feature incorporated in an improvement, made to the property if the primary purpose of the improvement or feature is compliance with the requirements of standards that address accessible design of buildings or other facilities.

Similar Bills

No similar bills found.