Texas House Bill HJR54

Texas 2021 - 87th Regular

Caption

Proposing a constitutional amendment to establish a limitation on the total amount of ad valorem taxes that certain political subdivisions may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses.

Impact

If enacted, HJR54 would amend Section 1-b(h) of Article VIII of the Texas Constitution. It would establish a framework wherein the ad valorem taxes for qualified homesteads cannot increase as long as it remains the primary residence of the disabled person or senior citizen or their surviving spouse. This amendment would help in stabilizing housing costs for the aging and disabled populations by shielding them from potential tax hikes, thus contributing to their financial security and quality of life within their communities.

Summary

HJR54 proposes a constitutional amendment aimed at limiting the total amount of ad valorem taxes that certain political subdivisions, such as counties, cities, towns, and junior college districts, can impose on the homesteads of individuals who are disabled or aged 65 and over. The goal of this amendment is to protect vulnerable populations, making it harder for local governments to increase property taxes on their residences. By providing additional security for these homeowners, it seeks to alleviate the financial burden often associated with rising property taxes, ultimately helping ensure that these residents can maintain their homes.

Contention

During discussions regarding HJR54, there were notable points of contention related to its fiscal implications. Supporters of the amendment argued that it was essential for protecting the financial interests of seniors and disabled residents from local government overreach in tax assessments. However, opponents raised concerns about the potential financial burden placed on local entities responsible for funding essential services, possibly leading to funding shortages in vital areas such as education and public infrastructure. There were worries that limitation on tax increases could hinder the ability of local governments to respond effectively to financial challenges and community needs, making the balance between protecting residents and ensuring adequate local service funding a topic of debate.