Texas House Bill HJR14

Texas 2021 - 87th Regular

Caption

Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation the total assessed value of the residence homestead of an unpaid caregiver of an individual who is eligible to receive long-term services and supports under the Medicaid program while the individual is on a waiting list for the services and supports.

Impact

If adopted, HJR14 would create significant changes to property taxation related to caregivers in Texas. The amendment would enable the state legislature to enact additional laws outlining eligibility criteria for the tax exemption, thus giving more flexibility in how this initiative is implemented. The primary intention is to alleviate financial pressures on family members who are unpaid caregivers, thereby encouraging more individuals to take on caregiving roles without facing undue financial strain due to property taxes on their homes.

Summary

HJR14 is a joint resolution proposing a constitutional amendment in Texas that allows the legislature to exempt from ad valorem taxation the total assessed value of the residential homestead of unpaid caregivers for individuals who are eligible for long-term services and supports under the Medicaid program. This proposal aims to offer financial relief to caregivers when the individuals they support are placed on a waiting list for necessary services, which can sometimes be substantial. By potentially easing the tax burden on caregivers, the legislation seeks to acknowledge and support the essential role they play in the care of individuals with disabilities or chronic conditions.

Contention

There may be points of contention regarding the overall fiscal impact of this amendment. Critics might argue that tax exemptions could reduce state revenue, creating budgetary challenges, especially if a considerable number of exemptions are granted. Furthermore, discussions could arise about the criteria used to determine eligibility for the exemption, as setting these parameters may lead to disparities in who benefits from the legislation. The amendment’s reliance on voter approval to enact means that its fate ultimately lies in the hands of the constituents, reflecting varying public opinions on taxation and support for caregivers.