Texas 2023 - 88th Regular

Texas House Bill HJR6

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

Caption

Proposing a constitutional amendment to authorize the legislature to establish a lower limit on the maximum appraised value of residence homesteads for ad valorem tax purposes and to establish a limit on the value of single-family residences other than residence homesteads for those purposes.

Impact

If approved, HJR6 would specifically amend Section 1 of Article VIII of the Texas Constitution, allowing the legislature to limit how much the appraised value of residential homesteads can increase each year in relation to past year values. Specifically, it proposes a limit of 105% of the appraised value for the preceding tax year for homesteads and 110% for other single-family residences. This change is significant as it directly addresses concerns related to rising property taxes, which can have a substantial impact on homeowners, particularly those on fixed incomes or lower-income families.

Summary

HJR6 is a joint resolution proposing a constitutional amendment that would allow the Texas legislature to set a lower limit on the maximum appraised value of residence homesteads for ad valorem tax purposes. This amendment also seeks to establish a limit on the value of single-family residences not classified as residence homesteads for the same tax purposes. The proposed changes aim to provide homeowners with more predictable and potentially lower property taxes by limiting the rate at which residential properties can be appraised for tax purposes.

Sentiment

The general sentiment around HJR6 appears to be supportive among proponents who argue that it will alleviate the financial burden of rising property taxes and offer a form of protection for homeowners. On the other hand, there may be opposition from those who believe that such limitations could hamper local government revenue streams needed for public services. The sentiment reflects a balance of concerns regarding property tax regulation and the need for sustainable local government funding.

Contention

Notable points of contention regarding HJR6 include the potential implications for local governments, which may face challenges in maintaining budgets without the ability to adjust property tax rates significantly. Critics may argue that constraining tax appraisals could lead to insufficient funds for essential services. Supporters, however, emphasize the importance of protecting homeowners from excessive tax increases. Thus, the bill encapsulates a broader debate about state control versus local autonomy in tax matters.

Companion Bills

TX HJR55

Duplicate Proposing a constitutional amendment to authorize the legislature to establish a lower limit on the maximum appraised value of residence homesteads for ad valorem tax purposes and to establish a limit on the value of single-family residences other than residence homesteads for those purposes.

TX HB32

Enabled by Relating to limitations on increases in the appraised value for ad valorem tax purposes of residence homesteads and single-family residences other than residence homesteads.

TX HB32

Enabled by Relating to limitations on increases in the appraised value for ad valorem tax purposes of residence homesteads and single-family residences other than residence homesteads.

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