Proposing a constitutional amendment providing that real property not held for profit that is used exclusively for human burial is not subject to seizure or sale for delinquent ad valorem taxes.
Impact
If enacted, this amendment would significantly impact properties designated for burial purposes across the state. It aims to prevent families and communities from losing burial plots due to tax delinquency, which could have broader implications for land use and heritage preservation. The change is expected to bolster the rights of non-profit burial organizations and establish a precedent for safeguarding non-commercial properties from tax-related forfeitures.
Summary
HJR137 proposes a constitutional amendment in Texas to ensure that real property used exclusively for human burial and not held for profit is exempt from seizure or sale due to delinquent ad valorem taxes. This amendment seeks to protect burial sites from being auctioned off for unpaid taxes, thereby maintaining the sanctity and permanence of places of human interment. The bill outlines specific changes to the Texas Constitution, particularly amending Sections 13(a) and 15 of Article VIII to incorporate this exemption.
Sentiment
The sentiment around HJR137 appears to be generally supportive, with advocacy for the protection of burial sites resonating within the community. Proponents, likely including various civic organizations and religious groups, argue that the amendment is a necessary safeguard for respecting the deceased and supporting families in maintaining their ancestral burial grounds. The discussions indicate a recognition of the cultural and emotional significance of burial sites in community identity and history.
Contention
Notably, while the sentiment is predominantly positive, there may be concerns regarding the potential implications for tax revenues if similar exemptions were to be expanded to other types of properties. Opponents may argue that while the intent is commendable, such measures could set a precedent for other exemptions that could impact local government budgets and financial sustainability. This raises questions about balancing community values with the necessity for adequate funding sources.
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation real property that is leased to a charitable organization and that is used by the organization primarily for the purpose of performing a charitable function.
Proposing a constitutional amendment relating to the effect of a sale of property on the tax lien on the property to secure the payment of ad valorem taxes, penalties, and interest imposed on the property as a result of the addition to the appraisal roll of property or property value that was erroneously exempted in a prior year.
Proposing a constitutional amendment relating to the effect of a sale of property on the tax lien on the property to secure the payment of ad valorem taxes, penalties, and interest imposed on the property as a result of the addition to the appraisal roll of property or property value that was erroneously exempted in a prior year.
Proposing a constitutional amendment relating to the effect of a sale of property on the tax lien on the property to secure the payment of ad valorem taxes, penalties, and interest imposed on the property as a result of the addition to the appraisal roll of property or property value that was erroneously exempted in a prior year.