Texas 2021 - 87th Regular

Texas Senate Bill SJR65

Caption

Proposing a constitutional amendment to authorize the legislature to provide for a credit against the ad valorem taxes imposed by a school district on the residence homesteads of certain educators who purchase school supplies.

Impact

If enacted, SJR65 could significantly impact the financial obligations of educators in Texas, particularly those who often spend out-of-pocket on classroom materials. By creating a formal tax credit, the resolution aims to recognize and support the contributions that educators make to the education system. However, while this initiative presents a potential financial relief for educators, the fiscal implications for local school districts need careful consideration, especially regarding how it would affect overall funding and budgeting for educational resources.

Summary

SJR65 is a joint resolution proposing a constitutional amendment in Texas that aims to provide a tax credit against ad valorem taxes for certain educators on their residence homesteads. Specifically, the bill allows for a credit equal to the lesser of the total amount that the educator spent on school supplies during the previous school year or $100. This proposed amendment seeks to assist educators by alleviating some of the financial burdens faced, particularly those incurred when purchasing supplies necessary for their students.

Contention

The main points of contention surrounding SJR65 relate to the implications for local school district funding. Critics may argue that while this tax credit provides direct benefits to educators, it also places additional burdens on school budgets, which are already under stress. There could be concerns over the adequacy of funding to support such tax credits without compromising the educational infrastructure in place. Additionally, discussions may include the types of materials that qualify as 'school supplies' to avoid ambiguity in the legislation.

Companion Bills

TX SB1850

Enabled by Relating to a credit against the ad valorem taxes imposed by a school district on the residence homesteads of certain educators who purchase school supplies.

Previously Filed As

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 SJR1

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, to provide supplemental payments to full-time classroom teachers in school districts, 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 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

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 HJR199

Proposing a constitutional amendment authorizing the legislature to increase the amount of the exemption from ad valorem taxation by a school district of the market value of the residence homestead of a person who is elderly or disabled.

TX HJR194

Proposing a constitutional amendment to authorize the legislature to provide for a one-time credit against the ad valorem taxes imposed by a political subdivision on the residence homestead of a first-time home buyer and to provide for the reimbursement of political subdivisions for the revenue loss incurred as a result of the credit.

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 HJR2

Proposing a constitutional amendment to authorize the legislature to establish a temporary limit on the maximum appraised value of real property other than a residence homestead for ad valorem tax purposes; 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; to except certain appropriations to pay for ad valorem tax relief from the constitutional limitation on the rate of growth of appropriations; and to authorize the legislature to provide for a four-year term of office for a member of the governing body of certain appraisal entities.

Similar Bills

No similar bills found.