Texas House Bill HJR157

Texas 2023 - 88th Regular

• Filed: 3/7/23

Caption

Proposing a constitutional amendment to authorize the legislature to exempt from ad valorem taxation the portion of the assessed value of a person's property that is attributable to the installation or construction in or on the property of border security infrastructure.

Impact

If enacted, HJR157 would amend Article VIII of the Texas Constitution, introducing Section 1-s, which allows the legislature to create exemptions from property taxes specifically related to border security infrastructure. This legislative change could lead to increased property investments in border security measures while influencing local revenue from property taxes. The exemption could potentially shift the financial responsibility of funding border security initiatives from state programs to property owners, effectively decentralizing some of the fiscal implications of border security measures.

Summary

HJR157 is a joint resolution proposing a constitutional amendment that would authorize the Texas legislature to exempt property from ad valorem taxation for the value of border security infrastructure. This proposal aims to incentivize property owners to invest in enhancing border security by reducing their tax burden on properties where such installations occur. The resolution specifies that the exemption would pertain to the assessed value attributed to the construction or installation of border security infrastructure.

Sentiment

The overall sentiment surrounding HJR157 appears to be supportive among legislators prioritizing border security, with proponents arguing that financial incentives will drive the development and maintenance of necessary infrastructure. However, there may also be concerns that the exemption could lead to adverse fiscal impacts on local governments reliant on property tax revenues, thus creating a divide between advocates of border security and those focusing on maintaining stable local funding.

Contention

Notable points of contention regarding HJR157 include the potential loss of property tax revenue for local governments and whether such tax exemptions might dilute the financial contributions of property owners towards state and local resources. Critics may argue that the proposal exemplifies an imbalance between promoting border security and ensuring sufficient funding for local services, thereby sparking debates around fiscal responsibility and local governance priorities.