Texas 2019 - 86th Regular

Texas House Bill HJR70

Caption

Proposing a constitutional amendment authorizing the governing body of a county or municipality to adopt a local option exemption from ad valorem taxation of a portion, expressed as a dollar amount, of the market value of real property of a business that provides, or pays for the provision of, certain services for honorably discharged veterans without cost.

Impact

The proposed amendment aims to foster a supportive environment for businesses that cater to the needs of veterans. With the power to exempt local businesses from certain tax liabilities, counties and municipalities can directly influence economic factors that affect service delivery to veterans. By alleviating the tax burden, these businesses may have increased capacity to invest in service expansions or improve their offerings, ultimately enhancing the wellbeing of honored service members and their families.

Summary

HJR70 is a joint resolution proposing a constitutional amendment that empowers county and municipal governments to adopt local option exemptions from ad valorem taxation on a specified portion of the market value of real estate owned by businesses providing services to honorably discharged veterans at no cost. The bill particularly targets businesses that deliver housing, substance abuse treatment, residential treatment services, case management, or mental health counseling to veterans, creating a potential framework for local legislation to provide financial relief in the tax landscape.

Contention

While the bill appears to have the potential for positive impacts, it could generate contention among different stakeholders. Local government authorities may debate the implications of creating tax exemptions based on the type of services provided. Additionally, concerns may arise regarding the criteria for eligibility and whether this creates disparities amongst local businesses that do not serve veterans but are equally vital to the community. Policymakers must consider the balance between supporting veteran-focused services and ensuring fair taxation practices across the board.

Companion Bills

TX HB1606

Enabled by Relating to a local option exemption from ad valorem taxation by a county or municipality of a portion of the appraised value of real property of a business that provides, or pays for the provision of, certain services for honorably discharged veterans without cost.

Previously Filed As

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 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 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 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 SB546

Relating to the authority of the governing body of a taxing unit other than a school district to adopt an exemption from ad valorem taxation of a portion, expressed as a dollar amount, of the appraised value of an individual's residence homestead and to the authority of the governing body of any taxing unit that has adopted an exemption from ad valorem taxation of a percentage of the appraised value of an individual's residence homestead to reduce the amount of or repeal the exemption.

TX SB196

Relating to the authority of the governing body of a taxing unit to adopt an exemption from ad valorem taxation of a portion, expressed as a dollar amount, of the appraised value of an individual's residence homestead.

TX HB3621

Relating to 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 SB1145

Relating to 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 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 HJR179

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value for ad valorem tax purposes and exempt from ad valorem taxation a portion of the market value of rental real property that primarily serves as the residence of the occupants of the property.

Similar Bills

No similar bills found.