Texas 2023 - 88th Regular

Texas House Bill HJR30

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Sent toSOS
 
Proposed Const. Amend.
 

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, HJR30 would significantly impact state and local taxation policies, particularly for counties, cities, and junior college districts. It would provide a mechanism that protects specific groups—namely, disabled individuals and the elderly—from property tax increases. Moreover, the resolution stipulates that taxes could only be increased in cases where property values rise due to improvements, thereby safeguarding existing home equity. Proponents of the bill argue that it represents an essential step in protecting those who are particularly susceptible to financial stress due to escalating property taxes.

Summary

HJR30 is a joint resolution proposing a constitutional amendment aimed at limiting the total amount of ad valorem taxes that certain political subdivisions may impose on the residence homesteads of persons who are elderly or disabled, as well as their surviving spouses. This amendment seeks to introduce financial relief for vulnerable populations by ensuring that these homeowners are not subjected to increasing tax burdens on their properties as long as they retain their homestead exemptions. The proposed changes are scheduled to take effect on January 1, 2024, pending voter approval in the election scheduled for November 7, 2023.

Sentiment

The overall sentiment surrounding HJR30 appears to be supportive among various stakeholders, particularly those advocating for the needs of the elderly and people with disabilities. Supporters view the bill as a crucial means of providing financial stability to these groups, thereby enhancing their quality of life. However, there may be concerns raised by local governments who could feel that this restriction limits their fiscal autonomy and ability to generate revenue necessary for community services. These contrasting views reflect the ongoing debate about local governance versus state intervention in taxation matters.

Contention

Notable points of contention may arise regarding how the proposed tax limitations might affect local funding for services essential to the community. Critics could argue that if local governments are restricted in their ability to impose ad valorem taxes, it may lead to budgetary constraints, particularly in areas like public safety, education, and infrastructure. Additionally, there is the potential for debate over the mechanisms of implementing the tax limitations and the criteria for determining which property improvements can result in tax increases. The resolution embodies a broader conflict between providing targeted help to specific demographics and ensuring local governments maintain adequate funding for all constituents.

Companion Bills

TX HJR49

Duplicate 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.

TX HB481

Enabled by Relating to the establishment of a limitation on the total amount of ad valorem taxes that certain taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

TX HB481

Enabled by Relating to the establishment of a limitation on the total amount of ad valorem taxes that certain taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

Similar Bills

TX HB3315

Relating to an adjustment of the limitations on school district, county, municipal, and junior college district ad valorem taxes on residential homesteads of elderly and disabled persons and their surviving spouses.

TX HB862

Relating to the transfer of the limitation on school district, county, municipal, or junior college district ad valorem taxes on the residence homestead of a person who is elderly or disabled to a subsequent homestead of that person.

TX HB4478

Relating to the establishment of a limitation on the total amount of ad valorem taxes that a county may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

TX HB1648

Relating to the establishment of a limitation on the total amount of ad valorem taxes that a county may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

TX HB707

Relating to the establishment of a limitation on the total amount of ad valorem taxes that certain taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

TX HB481

Relating to the establishment of a limitation on the total amount of ad valorem taxes that certain taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

TX HB1829

Relating to the establishment of a limitation on the total amount of ad valorem taxes that certain taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

TX HB455

Relating to the establishment of a limitation on the total amount of ad valorem taxes that certain taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.