HJR 34

86(R) - 2019
House Ways & Means
Senate Property Tax
House Ways & Means
Senate Property Tax

Vote Recommendation

  • Neutral
  • Positive
  • Neutral
  • Positive
  • Neutral


Hugh Shine
Drew Darby
Phil Stephenson


Charles Anderson
Trent Ashby
Cecil Bell Jr.
Dwayne Bohac
Brad Buckley
DeWayne Burns
Dustin Burrows
Angie Chen Button
Giovanni Capriglione
Travis Clardy
Philip Cortez
John Cyrier
Jay Dean
Dan Flynn
Charlie Geren
Bobby Guerra
Ryan Guillen
Roland Gutierrez
Gina Hinojosa
Dan Huberty
Todd Hunter
Kyle Kacal
Ken King
Matt Krause
John Kuempel
Stan Lambert
Brooks Landgraf
Jeff Leach
Eddie Lucio III
Will Metcalf
Rick Miller
Poncho Nevarez
Candy Noble
Tom Oliverson
Evelina Ortega
Jarred Patterson
Dennis Paul
Eddie Rodriguez
Scott Sanford
J.D. Sheffield
John Smithee
Lynn Stucky
Ed Thompson
Gary VanDeaver
John Wray
Gene Wu
John Zerwas


Paul Bettencourt

Bill Caption

Proposing a constitutional amendment authorizing the legislature to provide for a temporary local option exemption from ad valorem taxation of a portion of the appraised value of certain property damaged by a disaster..

Fiscal Notes

No fiscal implication to the State is anticipated, other than the cost of publication. Any additional fiscal implication would be attributable to the corresponding enabling legislation. The cost to the state for publication of the resolution is $177,289.

Bill Analysis

HJR 34 proposes an amendment to the Texas Constitution to create a temporary local-option property tax exemption for property that is damaged in a disaster. In order to be exempted, the property would need to be located in an area declared a disaster area by the Governor. The legislature would be permitted to prescribe the method for determining the amount and duration of the exemption. The enabling legislation is HB 492.

Vote Recommendation Notes

While we generally do not support targeted tax exemptions, we support HJR 34 because it would ensure that, in areas where the local option is exercised, tax on a disaster-damaged property would be based on the value of the property while it is in its damaged condition rather than the value prior to the damage. This supports limited government and property rights. We support HJR 34.