Texas 2019 - 86th Regular

Texas Senate Bill SJR67

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 enacted, SJR67 would amend Section 1-b(d) of Article VIII of the Texas Constitution. It specifically seeks to protect eligible surviving spouses from tax increases on their homesteads, ensuring that their tax obligations do not rise as long as they are the owners of the property and maintain their eligibility as defined by the amendment. This proposal is seen as a measure to support both financial stability and the dignity of disabled individuals and their families.

Summary

SJR67 is a proposal for a constitutional amendment in Texas that aims to impact the school district ad valorem taxes for the surviving spouses of disabled individuals. This amendment allows surviving spouses who are 55 years of age or older at the time of their spouse's death to receive a limitation on their property taxes related to their residence homestead. The intention behind this amendment is to provide financial relief to spouses in the context of the ongoing tax burdens faced by older adults and those caring for disabled individuals.

Sentiment

The discussions around SJR67 indicated a generally positive sentiment among proponents who view the bill as a significant step towards supporting vulnerable populations, particularly those who may struggle financially after the loss of their spouses. Supporters argue that this ensures continuity in the residence and allows surviving spouses to remain in their homes without the fear of escalating property taxes. However, some concerns were raised regarding potential fiscal repercussions on school funding due to limitations on tax revenue.

Contention

Notably, concerns around SJR67 center on the long-term implications for school district funding and the distribution of tax burdens across the community. Critics suggest that while the bill benefits a specific demographic, it may inadvertently place a greater financial strain on the remaining taxpayers or reduce funds available for public education. This reflects a broader discussion about the balance between providing targeted tax relief and maintaining adequate funding for essential services, such as education.

Companion Bills

TX HJR54

Same As 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.

TX SB2101

Enabled by Relating to the eligibility of the surviving spouse of an individual who is disabled to receive a limitation on the school district ad valorem taxes on the spouse's residence homestead.

Similar Bills

CA AB1885

Debtor exemptions: homestead exemption.

FL H1105

Rescinding a Homestead Exemption Application

CA SB832

Debtor exemptions: homestead exemption.

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.

FL H0775

Assessment of Homestead Property

NH HB304

Relative to labeling requirements for food produced in homestead kitchens.

TX HB4478

Relating to the establishment of a limitation on the total amount of ad valorem taxes that a county may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

TX HB1648

Relating to the establishment of a limitation on the total amount of ad valorem taxes that a county may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.