Texas House Bill HJR54

Texas 2019 - 86th Regular

Caption

Proposing a constitutional amendment to allow the surviving spouse of a person who is disabled to receive a limitation on the school district ad valorem taxes on the spouse's residence homestead if the spouse is 55 years of age or older at the time of the person's death.

Impact

If approved, this amendment would modify Section 1-b(d), Article VIII of the Texas Constitution. It ensures that the total amount of ad valorem taxes imposed on the homestead for public school purposes cannot be increased as long as it remains the residence of the surviving spouse, thus protecting them from potential financial strain after the loss of their partner. This move is likely to be beneficial in safeguarding the financial well-being of elderly survivors and maintaining housing stability.

Summary

HJR54 is a joint resolution proposing a constitutional amendment in Texas that allows the surviving spouse of a person who is disabled to receive a limitation on school district ad valorem taxes on the spouse's residence homestead, provided the spouse is 55 years of age or older at the time of the person's death. This measure is significant as it aims to offer financial relief to older spouses of disabled individuals, potentially easing the tax burden during what can be a challenging time.

Contention

Although the intent behind HJR54 is to provide added protection for the spouses of disabled individuals, there may be discussions surrounding the implications of such tax limitations on school funding. Critics might raise concerns about the impact on public school finance, as limitations on ad valorem taxes could affect revenue generated for school districts. Additionally, the effectiveness of this amendment in covering other expenses related to homeownership, such as maintenance and improvement, might be points of contention.