Texas House Bill HJR19

Texas 2021 - 87th 2nd 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 adopted, the amendment would specify that a political subdivision must take official action to limit the increase of ad valorem taxes for eligible individuals. The bill introduces a provision that requires a petition signed by 5% of registered voters to trigger an election for establishing such tax limitations. This allows residents a voice in local governance related to tax policies and ensures that such measures can target community needs effectively. Moreover, it safeguards surviving spouses from property tax increases, providing further security for those who may be financially vulnerable after losing a partner.

Summary

HJR19 proposes a constitutional amendment that empowers political subdivisions, excluding school districts, to establish limitations on the amount of ad valorem taxes imposed on the residence homesteads of disabled individuals and the elderly, as well as their surviving spouses. The intention of the bill is to allow local governments to provide greater financial relief to these groups by putting covenants in place to restrict the growth of property taxes on their homes. This proposal, which addresses the rising tax burden for vulnerable demographics, seeks to ensure that the elderly and disabled can afford to remain in their homes without the fear of escalating tax liabilities.

Contention

Some points of contention may arise around the implementation of the tax limitations, particularly in regard to how different political subdivisions might prioritize this initiative. Opponents could argue that these tax limitations could impact local governments' revenues, thereby affecting their ability to fund essential services. On the other hand, proponents will likely advocate for the long-term benefits of protecting vulnerable families from tax burdens that threaten their housing stability. The necessity of balancing financial implications for local governance against the rights of individuals to retain their homes is at the heart of this discussion.