Bill Caption

Proposing a constitutional amendment to authorize a political subdivision other than a school district to establish a limitation on the amount of ad valorem taxes that the political subdivision may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses.

Fiscal Notes

No fiscal implication to the State is anticipated, other than the cost of publication.

The cost to the state for publication of the resolution is $178,333.

Bill Analysis

HJR 141 would propose an amendment to the Texas Constitution to extend to all political subdivisions. other than a school district, the authority to establish a limitation on the amount of property taxes that may be imposed on the residence homestead of a person who is either disabled or 65 years of age and their surviving spouses.

Vote Recommendation Notes

While we oppose any carve out or special privilege for any individual, this bill would simply expand the types of taxing jurisdictions which may offer this already-existing tax benefit to this demographic. 

Texas Action is neutral on HJR 141.