Texas House Bill HJR150

Texas 2023 - 88th Regular

• Filed: 3/6/23
• Out of House Committee: 4/18/23
• Voted on by House: 4/24/23

Caption

Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of a portion of the market value of a property that is the primary residence of an adult who has an intellectual or developmental disability and who must be related to the owner or trustee of the property within a certain degree by consanguinity.

Impact

The implications of HJR150 on state laws are notable, as it would authorize the legislature to define and implement a new property tax exemption mechanism. Currently, property taxes can be a significant burden for families, particularly those who provide care to individuals with IDD. By offering a tax exemption, the bill aims to ease some of the financial pressures faced by these families, allowing them to maintain better living conditions and support for their loved ones. The amendment is expected to promote inclusivity and support for individuals with disabilities, potentially increasing their independence and quality of life.

Summary

HJR150 is a proposed constitutional amendment aimed at providing a property tax exemption for a portion of the market value of a primary residence owned by a family member of an adult who has an intellectual or developmental disability (IDD), specifically when the owner or trustee of the property has a relationship to the occupant within a certain degree of consanguinity. This amendment, if passed, seeks to align the benefits of property tax exemptions already provided to general homesteads with those applicable to residences occupied by individuals with IDD. The goal of the bill is to provide financial relief and support for families caring for adults with such disabilities.

Sentiment

Sentiment around HJR150 appears to be generally positive among advocates for individuals with disabilities. Supporters argue that the bill is a necessary step towards ensuring that families can afford to provide adequate care for their loved ones without the added financial strain of high property taxes. Legislative discussions highlight a commitment to fostering an environment that recognizes and supports the needs of families with members who have IDD. However, there may also be concerns regarding the potential financial impact on local governments that rely on property tax revenues.

Contention

While HJR150 seems to have widespread support, notable points of contention might arise regarding the specifics of implementation, including definitions of 'intellectual disability' and 'developmental disability' that the legislature may set. Furthermore, there is the overarching issue of how such tax exemptions could affect funding for local services, as reduced property tax revenues could potentially limit resources available for community programs and services. The balancing act lies in weighing the benefits for families of individuals with disabilities against the fiscal responsibilities of local governments.