TX
Texas House Bill HJR68

Texas 2025 - 89th Regular

Texas House Bill HJR68

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

Caption

Proposing a constitutional amendment authorizing the legislature to limit the total amount of ad valorem taxes that a school district may impose on certain residence homesteads following a substantial school tax increase.

Impact

If enacted, HJR68 would amend Article VIII of the Texas Constitution by adding Section 1-b-2. The implications of this bill include a significant alteration to how property taxes are levied on long-term residents, potentially providing financial relief to individuals who may otherwise face steep increases due to rising school district tax rates. This could encourage stability among homeowners, contributing to community continuity and preventing displacement due to unaffordable tax obligations stemming from periodic school district budget adjustments.

Summary

HJR68 is a proposed constitutional amendment that allows the Texas legislature to impose limits on the amount of ad valorem taxes that a school district may levy on specific residence homesteads, particularly in instances of significant tax increases. Specifically, the bill targets properties that have been qualified as homesteads by the same owner for at least 15 consecutive tax years, provided there has been a tax increase of at least 120% within that timeframe. This measure aims to protect long-term homeowners from substantial increases in their property taxes, which can lead to financial strain and potential displacement.

Contention

Debate surrounding HJR68 may arise from concerns regarding local funding for education and how restricting property tax increases could influence school budgets. Critics may argue that limiting the ability of school districts to raise funds through property taxes could exacerbate existing funding challenges, especially in districts that are already under-resourced. Proponents, on the other hand, argue that the bill helps protect vulnerable homeowners from unaffordable tax increases, balancing the need for public funding with the realities faced by long-standing residents trying to remain in their homes.

Companion Bills

TX HB642

Enabled by Relating to a limitation on the total amount of ad valorem taxes that a school district may impose on certain residence homesteads following a substantial school tax increase.

Previously Filed As

TX HB117

Relating to a limitation on the total amount of ad valorem taxes that a school district may impose on certain residence homesteads following a substantial school tax increase.

TX HJR19

Proposing a constitutional amendment authorizing the legislature to limit the total amount of ad valorem taxes that a school district may impose on the residence homestead of an individual and the surviving spouse of the individual if the individual qualifies the property as the individual's residence homestead for 15 consecutive tax years and the school taxes on the property increase by at least 120 percent during that period.

TX HJR195

Proposing a constitutional amendment providing for an adjustment of the limitation on the total amount of ad valorem taxes that may be imposed by a school district on the residence homestead of a person who is elderly or disabled to reflect the most recent increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district.

TX HJR115

Proposing a constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district and to adjust the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in the exemption amount.

TX HJR122

Proposing a constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district and to adjust the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in the exemption amount.

TX SJR2

Proposing a constitutional amendment to increase the amount of the exemption from ad valorem taxation by a school district applicable to residence homesteads, to adjust the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in certain exemption amounts, and to except certain appropriations to pay for school district ad valorem tax relief from the constitutional limitation on the rate of growth of appropriations.

TX SJR1

Proposing a constitutional amendment to increase the amount of the exemption from ad valorem taxation by a school district applicable to residence homesteads, to adjust the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in certain exemption amounts, and to except certain appropriations to pay for school district ad valorem tax relief from the constitutional limitation on the rate of growth of appropriations.

TX HJR120

Proposing a constitutional amendment authorizing the legislature to limit the total amount of ad valorem taxes that a school district may impose on the residence homestead of an individual and the surviving spouse of the individual if the individual qualifies the property as the individual's residence homestead for at least 20 consecutive tax years.

TX SJR3

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes, to increase the amount of an exemption from ad valorem taxation by a school district applicable to residence homesteads, to adjust the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in certain exemption amounts, and to except certain appropriations to pay for ad valorem tax relief from the constitutional limitation on the rate of growth of appropriations.

TX HJR171

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.

Similar Bills

NJ A254

Permits eligible claimant who is proportionate owner paying entire property tax bill to collect entire homestead property tax reimbursement amount.

NJ A975

Permits eligible claimant who is proportionate owner paying entire property tax bill to collect entire homestead property tax reimbursement amount.

FL H1105

Rescinding a Homestead Exemption Application

NJ A5089

Prohibits homestead property tax rebates and credits and ANCHOR property tax benefits from being paid to property owners who move out of State.

FL H0775

Assessment of Homestead Property

MN HF1343

Property tax provisions modified, and identification requirements for homestead determination modified.

NJ A3354

Converts senior freeze reimbursement into credit applied directly to property tax bills.

NJ S259

Converts senior freeze reimbursement into credit applied directly to property tax bills.