Texas House Bill HJR171

Texas 2023 - 88th Regular

• Filed: 3/9/23

Caption

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

Impact

If enacted, HJR171 would fundamentally alter the way counties assess property taxes on homesteads of eligible individuals. The proposed amendment would enshrine in the Texas Constitution a provision preventing tax increases for these homeowners as long as they meet the eligibility criteria. Furthermore, if a qualifying individual passes away, this tax limitation would extend to their surviving spouse provided that the spouse also meets specific criteria related to age or disability. This promises to provide continued financial relief and security to families during transitional periods.

Summary

HJR171 proposes a constitutional amendment aimed at establishing a limitation on the total amount of ad valorem taxes that can be assessed on the residence homesteads of persons who are elderly or disabled, as well as their surviving spouses. The bill intends to protect these vulnerable populations from experiencing excessive tax burdens on their primary residences. By doing so, it attempts to ensure housing affordability and financial stability for individuals who may be living on fixed incomes or facing additional medical expenses due to their disabilities or age.

Contention

While support for HJR171 may come from advocates of senior rights and disability rights, potential contention may arise regarding the broader implications on county revenues. Critics may argue that such a tax limitation could place a strain on local government budgets, as these taxes are often crucial for funding essential public services such as education, public safety, and infrastructure. The bill's proponents, however, believe that prioritizing the financial welfare of our state's most vulnerable citizens outweighs any concerns over potential revenue impacts. Therefore, the ongoing discussion surrounding HJR171 may highlight an essential debate on state vs. local priorities and principles of taxation fairness.