Texas House Bill HJR25

Texas 2021 - 87th 1st C.S.

Caption

Proposing a constitutional amendment to authorize a political subdivision other than a school district to establish a limitation on the amount of ad valorem taxes that the political subdivision may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses.

Impact

If passed, HJR25 would amend Section 1-b(h) of Article VIII of the Texas Constitution. This amendment allows local governing bodies—such as counties and cities—to impose a tax limitation on homesteads belonging to disabled persons or those aged 65 and older. Such provisions would extend to surviving spouses who are age 55 or older at the time of the service member's passing. By allowing these subdivisions to create their own tax regulations, the bill empowers local entities to respond to the needs of their communities more effectively.

Summary

HJR25 is a joint resolution proposing a constitutional amendment aimed at authorizing political subdivisions, excluding school districts, to establish limitations on the amount of ad valorem taxes imposed on the residence homesteads of elderly or disabled individuals and their surviving spouses. The bill seeks to provide a mechanism through which these individuals can receive financial relief by preventing increases in property taxes on their primary residences, thereby promoting financial stability for vulnerable populations.

Contention

The primary contention surrounding HJR25 includes discussions about local government's ability to tailor tax regulations to better serve their constituents. Proponents argue that this will alleviate the financial burdens faced by elderly and disabled individuals, allowing them to stay in their homes without the fear of escalating taxes. Conversely, opponents may express concerns over potential inequities that could arise from inconsistent tax policies between different jurisdictions, as well as the capacity of some subdivisions to implement such measures effectively. Additionally, there may be discussions around the implications for local funding and how tax limitations could affect public services.