Texas House Bill HJR11

Texas 2021 - 87th 1st C.S.

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 enacted, HJR11 would have a significant impact on state laws related to property taxation, particularly for caregivers who may otherwise struggle to manage the financial burden of an unpaid caregiving role. This bill acknowledges the critical role that caregivers play in the healthcare system and aims to alleviate some of the financial strain associated with their responsibilities. The proposed amendment would alter the Texas Constitution, specifically Article VIII, by adding a new section that allows for these exemptions, thus expanding the legislative power related to taxation and exemptions.

Summary

HJR11 proposes a constitutional amendment that would grant the Texas legislature the authority to exempt from ad valorem taxation the total assessed value of the residence homestead of unpaid caregivers. This exemption applies specifically to those caregivers of individuals who are eligible to receive long-term services and supports under the Medicaid program while those individuals are on a waiting list for such services. The aim of the bill is to provide financial relief for caregivers who often incur significant costs while providing necessary care to individuals with disabilities.

Contention

Notably, discussions surrounding HJR11 may include points of contention regarding the funding and implications of such tax exemptions. Opponents might argue that the loss of tax revenue could affect local services and programs, while supporters would emphasize the importance of supporting caregivers who are essential in the healthcare ecosystem. Additionally, the potential for establishing eligibility requirements may raise debates about fairness and accessibility for all caregivers needing financial assistance during challenging times.