Texas House Bill HJR72

Texas 2025 - 89th Regular

• Filed: 11/12/24
• Out of House Committee: 4/8/25
• Voted on by House: 4/28/25

Caption

Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of a portion of the market value of a property that is the primary residence of an adult who has an intellectual or developmental disability and who must be related to the owner or trustee of the property within a certain degree by consanguinity.

Impact

If enacted, HJR72 would significantly alter Texas state law regarding property taxes, particularly for residential properties held by families who care for adults with disabilities. It would enable the legislature to define terms like 'developmental disability' and 'intellectual disability,' allowing for clarity in implementation and ensuring that families receive appropriate tax benefits. The proposed amendment is set to be put forth to voters on November 4, 2025, marking a critical step in the democratic process for tax-related reform.

Summary

HJR72 proposes a constitutional amendment that aims to provide an exemption from ad valorem taxation for a portion of the market value of a property that serves as the primary residence of an adult with an intellectual or developmental disability. To qualify for this exemption, the adult must be related to the property's owner or trustee by a specific degree of consanguinity. This legislation represents an effort to offer financial relief to families taking care of relatives with disabilities, recognizing the additional economic burdens they may face due to caregiving responsibilities.

Sentiment

The sentiment surrounding HJR72 appears generally favorable among advocates for disability rights and family support frameworks. Supporters argue that the exemption would alleviate some of the financial pressures faced by families, making it more feasible for them to provide care to their disabled relatives. However, there may be some opposition regarding the implications of tax exemptions on state revenue and how they may impact other public services. The proposal's alignment with broader public policy priorities related to disability support indicates a growing recognition of the needs of this demographic.

Contention

Notable points of contention around HJR72 could arise from discussions differentiating between the types of disabilities covered and potential concerns related to the financial implications of exempting properties from taxation. Opposition may focus on how this amendment interacts with existing property tax laws and how it might affect funding for essential services, particularly in sectors that serve the general public. Additionally, the amendment's efficacy in improving the economic circumstances of eligible families compared to the potential cost to the state's tax base may be a topic of debate.