Texas House Bill HJR21

Texas 2023 - 88th Regular

• Filed: 11/14/22

Caption

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

Impact

If enacted, HJR21 could significantly impact local taxation policies across the state by enforcing a cap on tax increases for certain groups. Local governments, including counties, cities, and junior college districts, would be required to comply with this limitation, ensuring that individuals over 65 or those receiving disability benefits are not subjected to rising property taxes in a manner that could threaten their ability to maintain their homes. This constitutional amendment will also set a precedent for future tax-related legislative actions, solidifying the state's role in protecting specific taxpayers from financial burden due to escalating property taxes.

Summary

HJR21 is a joint resolution proposing a constitutional amendment that aims to establish a limitation on the total amount of ad valorem taxes imposed on the residence homesteads of disabled or elderly persons and their surviving spouses. The resolution intends to amend Section 1-b(h) of Article VIII of the Texas Constitution, ensuring that for qualifying individuals, their property tax rates do not increase as long as the home remains their primary residence. This measure highlights a commitment to protecting vulnerable populations, allowing them more financial stability and peace of mind regarding taxation in their later years.

Sentiment

The sentiment around HJR21 appears to be generally supportive, particularly among legislators advocating for the rights of senior citizens and disabled individuals. Proponents laud the bill as a necessary safeguard for these vulnerable populations, while local governments may express concerns about the implications of reduced tax revenue. The discussions indicate a tendency towards fostering a more supportive environment for those in need, suggesting bipartisan support among legislators who prioritize social welfare.

Contention

Notable points of contention regarding HJR21 stem from the implications it may have on local government funding and fiscal responsibility. Critics might argue that while protecting the elderly and disabled is crucial, this amendment could inadvertently strain the financial resources of local governments, especially if many property owners qualify for the tax protection. Furthermore, there could be debates over how the implementation of such a tax limitation might affect services that depend on local tax revenues, pointing to the ongoing tension between welfare and governance needs.