Texas House Bill HJR77

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, HJR77 would amend Section 1-b(d) of Article VIII of the Texas Constitution, providing a clear limitation on tax increases for qualifying residents. This limitation will apply as long as the residence remains their homestead. Further, it offers protections for surviving spouses, enabling them to maintain tax stability despite the passing of their partner, provided they are 55 years or older or disabled themselves. Overall, this amendment seeks to enhance the financial security of a demographic that heavily relies on predictable housing costs.

Summary

HJR77 proposes an amendment to the Texas Constitution aimed at limiting the total amount of ad valorem taxes that political subdivisions can impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses. This joint resolution seeks to provide financial relief to these vulnerable groups by capping property taxes, in essence ensuring that they do not face overwhelming tax burdens as they age or become disabled. The amendment is particularly focused on creating stability for individuals who often face fixed incomes and escalating living costs.

Contention

Discussions around HJR77 have highlighted some points of contention, particularly regarding its implications for local government revenue. Critics argue that while the intent is commendable, capping tax increases could lead to significant shortfalls in funding for local services, including education and public safety. Proponents assert that the amendment will not only safeguard the elderly and disabled but also ensure that local governments remain accountable for their spending. The resolution underscores the ongoing debate in Texas regarding property tax reforms and the balance between individual financial relief and community funding.