Texas House Bill HJR41

Texas 2019 - 86th Regular

Caption

Proposing a constitutional amendment authorizing the legislature to limit for a temporary period the total amount of ad valorem taxes that may be imposed by a political subdivision on a residence homestead rendered uninhabitable or unusable as a result of a natural disaster.

Impact

If enacted, this proposal could significantly impact local governments' ability to collect property taxes on homes that have suffered extensive damage from disasters such as hurricanes, floods, or wildfires. By capping the tax amount to what was assessed before the disaster, homeowners may find it easier to manage their financial responsibilities. This temporary adjustment could lead to a more equitable tax structure for those recovering from catastrophic events, thus helping to stabilize communities in the aftermath of disasters.

Summary

HJR41 proposes a constitutional amendment that would allow the Texas legislature to impose temporary limits on the total amount of ad valorem taxes that can be levied on residential properties rendered uninhabitable or unusable due to natural disasters. This amendment aims to provide immediate relief to homeowners who may face financial burdens from property taxes even when their homes are unlivable following a disaster. The intent is to alleviate some of the economic strain on affected families during the recovery period.

Election

The proposed amendment will be placed before Texas voters during the election on November 5, 2019, where citizens will have the opportunity to express their support or opposition to the measure. The outcome of this vote could set a precedent for how Texas addresses property taxation in light of natural disasters moving forward.

Contention

There may be points of contention surrounding HJR41 concerning the potential long-term implications of such tax limitations. Critics may argue that while providing temporary relief is beneficial, it could also constrain the financial resources available to local governments needed for recovery efforts and other community services. Furthermore, determining the eligibility for this tax limitation and the criteria set forth by the legislature could be contentious, particularly around what constitutes 'uninhabitable' or 'unusable.'