Texas House Bill HJR53

Texas 2019 - 86th Regular

Caption

Proposing a constitutional amendment establishing a limitation on the total amount of ad valorem taxes that political subdivisions may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

Impact

If passed, this amendment would revise Section 1-b(d) of Article VIII of the Texas Constitution. It states that once an individual aged 65 or older or disabled qualifies for a homestead exemption, their property taxes cannot increase so long as they, or their eligible surviving spouse, remain in the home. However, taxes can be raised if the property value increases due to improvements that are not merely repairs. The changes would advance protections for this demographic group and ensure consistency in tax obligations over time, preventing sudden fluctuations that could lead to financial hardship.

Summary

HJR53 is a proposed constitutional amendment that aims to limit the total amount of ad valorem taxes that political subdivisions can impose on the residence homesteads of individuals who are disabled or elderly, as well as their surviving spouses. This initiative addresses the growing concern over property tax burdens faced by these vulnerable populations, ensuring protection from significant tax increases while they reside in their homesteads. The intent is to provide financial stability and peace of mind for elderly and disabled homeowners in Texas.

Contention

Notable discussions surrounding HJR53 often include differing opinions on the implications of such a tax limitation. Supporters argue that the measure is necessary for protecting elderly and disabled homeowners from losing their properties due to escalating taxes, particularly in high-growth areas where property values and taxes are rising rapidly. Critics may raise concerns that this amendment could restrict local governments' ability to raise necessary funds for public services, citing the potential for reduced tax revenues affecting school funding and local infrastructure.