Texas 2021 - 87th Regular

Texas House Bill HJR67

Caption

Proposing a constitutional amendment authorizing the legislature to provide for the reduction of the amount of a limitation on the total amount of ad valorem taxes that may be imposed for general elementary and secondary public school purposes on the residence homestead of a person who is elderly or disabled to reflect any statutory reduction from the preceding tax year in the maximum compressed rate of the maintenance and operations taxes imposed for those purposes on the homestead.

Impact

The proposed amendment would specifically alter Section 1-b of Article VIII of the Texas Constitution, enabling the legislature to adjust tax limitations based on statutory changes from previous years. This could lead to variations in how taxes are assessed on residence homesteads, particularly benefiting those members of the community who are either elderly or disabled. The bill's supporters argue that this change will provide necessary relief and reflect a more accurate financial burden on these groups during times of increased operational costs for schools.

Summary

HJR67 is a joint resolution proposing a constitutional amendment that aims to provide the Texas legislature with the authority to reduce limitations on ad valorem taxes imposed for public school purposes on the homesteads of elderly or disabled individuals. This amendment intends to correlate tax reductions directly with any previous reductions in the maximum compressed rate of maintenance and operations taxes. By allowing for such adjustments, the bill seeks to create a more equitable tax system for vulnerable populations who may struggle with property taxes as they pertain to their residences.

Contention

However, notable points of contention may arise surrounding the fiscal impact of such tax reductions on public educational funding. Opponents might argue that alterations to tax limitations could lead to diminished funding for essential services within public schools, potentially affecting educational quality. As the adjustment is dependent on legislative discretion, concerns also exist regarding the consistency and predictability of these tax benefits, raising questions about their long-term viability and sustainability.

Companion Bills

TX HB1095

Enabled by Relating to the reduction of the amount of a limitation on the total amount of ad valorem taxes that may be imposed by a school district on the residence homestead of an individual who is elderly or disabled to reflect any reduction from the preceding tax year in the district's maximum compressed rate.

Previously Filed As

TX HJR162

Proposing a constitutional amendment providing for an exemption from ad valorem taxation for public school purposes of a dollar amount or a percentage, whichever is greater, of the market value of a residence homestead and providing for an adjustment of the limitation on the total amount of ad valorem taxes that may be imposed for those purposes on the homestead of a person who is elderly or disabled to reflect increases in the exemption amount.

TX HJR13

TX HJR195

Proposing a constitutional amendment providing for an adjustment of the limitation on the total amount of ad valorem taxes that may be imposed by a school district on the residence homestead of a person who is elderly or disabled to reflect the most recent increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district.

TX HJR115

Proposing a constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district and to adjust the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in the exemption amount.

TX HJR122

TX HJR171

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

TX SJR3

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes, to increase the amount of an exemption from ad valorem taxation by a school district applicable to residence homesteads, to adjust the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in certain exemption amounts, and to except certain appropriations to pay for ad valorem tax relief from the constitutional limitation on the rate of growth of appropriations.

TX HJR44

Proposing a constitutional amendment to appropriate money from the general revenue fund to the foundation school fund and use the money to finance a temporary increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district and a temporary reduction in the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect the increased exemption amount.

TX SJR2

Proposing a constitutional amendment to increase the amount of the exemption from ad valorem taxation by a school district applicable to residence homesteads, to adjust the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in certain exemption amounts, and to except certain appropriations to pay for school district ad valorem tax relief from the constitutional limitation on the rate of growth of appropriations.

TX SJR1

Similar Bills

No similar bills found.