Texas House Bill HJR19

Texas 2021 - 87th Regular

Caption

Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation by a school district for maintenance and operations purposes all or part of the appraised value of a residence homestead and to use state money to offset the resulting revenue loss to school districts.

Impact

By modifying Section 1-b of Article VIII of the Texas Constitution, HJR19 will impact the ad valorem tax structure as it applies to residential properties. Specifically, it aims to secure financial relief for homeowners, potentially making housing more affordable. The offset from state funds is critical to ensure that school districts do not suffer financially from reduced tax revenues, thereby allowing for continued investment in public education despite the tax exemptions.

Voting

The proposed amendment will be presented to voters in an election scheduled for November 2, 2021, allowing residents to decide on the appropriateness of these changes. The ballot will specifically ask the electorate to vote for or against the amendment, ensuring direct public participation in the decision-making process surrounding taxation and education funding.

Summary

HJR19 proposes a constitutional amendment that authorizes the Texas legislature to exempt all or part of the appraised value of a residence homestead from ad valorem taxation for maintenance and operational purposes by school districts. The bill includes provisions that allow the legislature to employ state funds to offset the revenue losses that school districts may incur due to these tax exemptions. If passed, the proposed changes seek to alleviate the tax burden on homeowners while ensuring that local educational funding remains intact.

Contention

A notable point of contention surrounding HJR19 revolves around the implications for school funding mechanisms and local autonomy in tax decisions. Proponents argue that the amendment will provide necessary financial relief to families while maintaining educational resources, thereby supporting the taxpayers. Conversely, opponents may raise concerns about the feasibility of using state funds effectively and the long-term sustainability of such financial adjustments without impacting other areas of the state budget.