TX
Texas House Bill HJR8

Texas 2021 - 87th 2nd C.S.

Texas House Bill HJR8

Caption

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

Impact

If enacted, HJR8 would amend Section 1-b(d) of Article VIII of the Texas Constitution to prevent increases in ad valorem taxes on the homesteads of qualifying individuals. The legislation is designed to create a protective mechanism that encourages individuals to remain in their homes without the fear of escalating taxes, which can be particularly burdensome for those on fixed incomes. Additionally, the proposed amendments could influence the overall tax revenue for political subdivisions, as they would need to plan according to the limitations imposed on property taxes for these individuals.

Summary

HJR8 proposes a constitutional amendment aimed at establishing a limitation on the total amount of ad valorem taxes that political subdivisions may impose on the residence homesteads of individuals who are elderly or disabled, as well as their surviving spouses. This measure seeks to provide financial relief and stability for these groups by ensuring that their property taxes cannot increase while they continue to occupy their homes as their primary residence. The inclusion of provisions for surviving spouses aims to further support families during vulnerable times, potentially lessening the economic burden during transitional periods following the death of a partner.

Contention

The primary points of contention surrounding HJR8 may revolve around the balancing act between providing exemptions for vulnerable populations and ensuring adequate funding for public services. While advocates argue that limiting tax increases for the elderly and disabled is a crucial step toward equity and support for these demographics, critics may raise concerns about potential impacts on local governments' ability to finance essential services such as education and infrastructure. The requirement for a preceding constitutional amendment to take effect adds another layer of complexity, signaling a legislative mechanism that ties multiple reforms together.

Latest HJR8 Activity

Companion Bills

TX HB126

Enabled by Relating to the establishment of a limitation on the total amount of ad valorem taxes that taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

Similar Bills

TX HJR22

Proposing a constitutional amendment to appropriate money from the economic stabilization 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 HJR14

Proposing a constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district and to reduce 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 SJR13

Proposing a constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district and to reduce 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 HJR14

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 a reduction 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 any increase in the exemption amount.

TX SJR6

Proposing a constitutional amendment relating to the calculation of a limitation on the total amount of ad valorem taxes that may be imposed by certain political subdivisions on the residence homestead of a person who is elderly or disabled.

TX HJR75

Proposing a constitutional amendment to appropriate money from the economic stabilization 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 HJR32

Proposing a constitutional amendment to appropriate money from the economic stabilization 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 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.