Texas 2025 - 89th Regular

Texas House Bill HJR179

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

Caption

Proposing a constitutional amendment to exempt from ad valorem taxation the total market value of the residence homesteads of certain elderly persons and their surviving spouses.

Impact

The impact of HJR179 on state laws is significant as it modifies the existing taxation framework concerning property tax exemptions for a specific demographic. By providing a broader exemption, it aims to create a supportive environment for elderly homeowners, which advocates believe will help them retain their residences and avoid potential displacement. Additionally, this change will also influence local government revenues, particularly in relation to property tax collections, as these exemptions could reduce the overall tax base in certain jurisdictions.

Summary

HJR179 proposes a constitutional amendment that aims to exempt from ad valorem taxation the total market value of residence homesteads for individuals aged 70 years or older, and for their surviving spouses. This initiative seeks to alleviate the financial burden typically faced by the elderly and allows their surviving spouses to maintain the property tax exemption under specific conditions. The proposed amendment will come into effect on January 1, 2026, and its implementation will ensure that this financial relief remains available for eligible individuals, helping to maintain home security for these groups amidst rising living costs.

Contention

Notably, discussions around HJR179 may highlight differing opinions on the implications of such tax exemptions. Proponents argue that this amendment fulfills a critical need for financial assistance among elderly residents, particularly as the population ages. However, opponents may raise concerns about potential revenue losses for local governments and how this could affect public services that rely on property tax funding. The overall success of this bill may depend on balancing the needs of vulnerable populations with the financial sustainability of local government operations.

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.