Texas 2019 - 86th Regular

Texas House Bill HJR56

Caption

Proposing a constitutional amendment authorizing the legislature to limit the total amount of ad valorem taxes that a school district may impose on the residence homestead of an individual and the surviving spouse of the individual if the individual qualifies the property as the individual's residence homestead for 15 consecutive tax years and the school taxes on the property increase by at least 120 percent during that period.

Impact

If enacted, this amendment would effectively change how property taxes are managed for long-term residents in Texas. By instituting a cap on the increase of school district taxes on residences that meet the specified criteria, this legislation would serve to safeguard the financial interest of individuals maintaining a long-term home in the state. It is anticipated that this could encourage stability within communities by preventing sudden, steep tax increases that could force long-standing residents to sell their homes or relocate.

Summary

HJR56 proposes a constitutional amendment that would authorize the Texas legislature to impose limitations on the total amount of ad valorem taxes that school districts can impose on the residence homesteads of individuals. This amendment specifically targets individuals who have used the property as their residence for at least 15 consecutive years and whose school taxes have increased by at least 120 percent over that period. By allowing such limits, the bill aims to provide financial relief to long-term homeowners who may be facing unsustainable tax increases.

Contention

During the discussions around HJR56, notable points of contention arose concerning the long-term implications of restricting tax revenue for school districts. Advocates for the amendment argue that it provides essential protections for families that have dedicated years to their homes. Conversely, opponents have raised concerns that such limits on property tax revenue could undermine funding for public education. This sentiment reflects a broader debate about the balance between adequate funding for schools and protecting homeowners from rising tax burdens, with various stakeholders expressing differing views on the prioritization of these needs.

Companion Bills

TX SJR33

Same As Proposing a constitutional amendment authorizing the legislature to limit the total amount of ad valorem taxes that a school district may impose on the residence homestead of an individual and the surviving spouse of the individual if the individual qualifies the property as the individual's residence homestead for 15 consecutive tax years and the school taxes on the property increase by at least 120 percent during that period.

TX SJR33

Same As Proposing a constitutional amendment authorizing the legislature to limit the total amount of ad valorem taxes that a school district may impose on the residence homestead of an individual and the surviving spouse of the individual if the individual qualifies the property as the individual's residence homestead for 15 consecutive tax years and the school taxes on the property increase by at least 120 percent during that period.

TX HB1102

Enabled by Relating to a limitation on the total amount of ad valorem taxes that a school district may impose on certain residence homesteads following a substantial school tax increase.

TX HB1102

Enabled by Relating to a limitation on the total amount of ad valorem taxes that a school district may impose on certain residence homesteads following a substantial school tax increase.

Similar Bills

FL H1105

Rescinding a Homestead Exemption Application

FL H0775

Assessment of Homestead Property

NJ A110

Revises criteria to establish base year for homestead property tax reimbursement after relocation.

NJ S1756

Revises criteria to establish base year for homestead property tax reimbursement after relocation.

FL H1649

Property Tax Administration

NJ A3065

Establishes pilot program in Division of Taxation to provide income tax credits for the opening of certain homesteads to hunting activities in areas with high number of wildlife incidents.

MN SF174

Application permission for homestead classification to use federal taxpayer identification numbers in lieu of Social Security Numbers

FL H1041

Assessment of Homestead Property