Texas 2019 - 86th Regular

Texas House Bill HJR35

Caption

Proposing a constitutional amendment authorizing the legislature to provide for a temporary local option exemption from ad valorem taxation of a portion of the appraised value of certain property damaged by a disaster and to provide for reimbursement of a political subdivision by the state for refunds the political subdivision pays to taxpayers as a result of the exemption.

Impact

The proposed amendment would modify the Texas Constitution to enable local political subdivisions to adopt tax exemptions for property appraisals impacted by disasters. It allows the legislature to set parameters for these exemptions, including the amount and duration, thereby granting local government the flexibility to respond to the specific needs arising from various disaster scenarios. Additionally, the state would be empowered to reimburse local governments for the refunds they issue to taxpayers as a result of these exemptions, ensuring that local budgets are not unduly strained during recovery efforts.

Summary

HJR35 proposes a constitutional amendment that would allow the Texas legislature to authorize local governments to provide temporary exemptions from ad valorem taxation for properties that have been damaged by disasters. This bill recognizes the financial burden that disaster-stricken property owners may face and aims to alleviate their tax responsibilities in conjunction with state support. The overarching goal is to foster recovery in affected areas by reducing immediate tax liabilities for homeowners or businesses that have suffered losses due to disasters.

Contention

While the intent of HJR35 appears supportive of disaster relief efforts, there could be contention regarding the long-term implications of allowing localized tax exemptions. Opponents may raise concerns about the equity and uniformity of tax policy, potentially arguing that such exemptions could lead to disparities in tax revenue among different regions. The discussion may also touch upon the overall fiscal impact this measure may have on local government budgets if reimbursements are not sufficient or timely, which could lead to challenges in funding essential services in the aftermath of disasters.

Companion Bills

TX HB493

Enabled by Relating to a temporary local option exemption from ad valorem taxation of a portion of the appraised value of certain property damaged by a disaster and reimbursement of a taxing unit for refunds the taxing unit pays to taxpayers as a result of the exemption.

Previously Filed As

TX HJR43

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 person who is disabled and who resides with the parent or guardian.

TX SJR20

Proposing a constitutional amendment authorizing the governing body of a political subdivision to adopt an exemption from ad valorem taxation of a portion, expressed as a dollar amount, of the market value of an individual's residence homestead.

TX SJR31

Proposing a constitutional amendment authorizing the governing body of a political subdivision other than a school district to adopt an exemption from ad valorem taxation of a portion, expressed as a dollar amount, of the market value of an individual's residence homestead.

TX HJR161

Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation by a political subdivision located wholly or partly in a populous county of a specified dollar amount, or a greater dollar amount specified by the governing body of the political subdivision, of the assessed value of a residence homestead.

TX HJR23

Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation by a political subdivision other than a school district of a portion of the assessed value of a residence homestead based on the average assessed value in the preceding tax year of all qualified residence homesteads that are located in the same county as the homestead.

TX SJR64

Proposing a constitutional amendment authorizing a local option exemption from ad valorem taxation by a county or municipality of all or part of the appraised value of real property used to operate a child-care facility.

TX HJR194

Proposing a constitutional amendment to authorize the legislature to provide for a one-time credit against the ad valorem taxes imposed by a political subdivision on the residence homestead of a first-time home buyer and to provide for the reimbursement of political subdivisions for the revenue loss incurred as a result of the credit.

TX HJR141

Proposing a constitutional amendment to authorize the legislature to define certain terms for purposes of the exemption from ad valorem taxation of farm products in the hands of a producer and to authorize the commissioners court of a county to exempt from ad valorem taxation by each political subdivision that taxes the property the portion of the assessed value of a person's property that is attributable to the installation in or on the property of a rainwater harvesting or graywater system.

TX HJR108

Proposing a constitutional amendment authorizing the commissioners court of a county to adopt an exemption from ad valorem taxation by the county of a portion, expressed as a dollar amount, of the appraised value of an individual's residence homestead.

TX HJR128

Proposing a constitutional amendment to authorize the legislature to provide for a credit against the ad valorem taxes imposed by a political subdivision on the residence homestead of a married couple that may be increased based on the number of children of the couple and to provide for the reimbursement of political subdivisions for the revenue loss incurred as a result of the credit.

Similar Bills

No similar bills found.