Texas 2025 - 89th Regular

Texas House Bill HJR71

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

Caption

Proposing a constitutional amendment providing that a residence homestead is not subject to seizure or sale for delinquent ad valorem taxes.

Impact

If passed, HJR71 would amend Sections 13 and 15 of Article VIII of the Texas Constitution, ensuring that a residence homestead is exempt from seizure for delinquent taxes. This would create a new class of protection for homeowners, allowing them to retain their primary residences irrespective of tax debts. The resolution emphasizes the need for equitable treatment of property owners and aims to safeguard families from losing their homes during economic hardship, thereby enhancing legal and personal security for Texas residents.

Summary

HJR71 proposes a significant amendment to the Texas Constitution regarding the treatment of residential homesteads in relation to delinquent ad valorem taxes. The primary focus of the bill is to prevent the seizure and sale of a homestead for failure to pay such taxes, directly altering the legal landscape surrounding property ownership in Texas. This proposed change underscores a shift towards providing greater protections for homeowners, particularly in times of financial distress.

Contention

The amendment may also spark contention regarding its implications on local government revenues and tax enforcement capabilities. Critics may argue that such protections could adversely affect local municipalities' abilities to collect taxes and fund essential services, leading to broader economic issues. Proponents of HJR71, however, argue that protecting homes from tax-related seizures is a necessary evolution of state law, particularly in light of the rising economic challenges faced by families across Texas.

Companion Bills

No companion bills found.

Previously Filed As

TX HJR195

Proposing a constitutional amendment to lengthen the period for redeeming the residence homestead of an elderly person sold at an ad valorem tax sale.

TX SJR2

Proposing a constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district.

TX HJR55

Proposing a constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district.

TX HJR68

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.

TX HB3581

Relating to the period for redeeming the residence homestead of an elderly person sold at an ad valorem tax sale.

TX HJR105

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.

TX HJR142

Proposing a constitutional amendment to abolish ad valorem taxes.

TX HJR20

Proposing a constitutional amendment to abolish ad valorem taxes.

TX SB2856

Relating to the penalties and interest that may be incurred on delinquent ad valorem taxes imposed on a residence homestead.

TX HJR50

Proposing a constitutional amendment to authorize the legislature to set a lower limit on the maximum appraised value of a residence homestead for ad valorem taxation.

Similar Bills

FL S0276

Homestead Property Tax Benefits for Long-term Owners and Permanent Residents

NJ A2752

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

NJ S2118

Revises criteria to establish base year for homestead property tax reimbursement after relocation.

NJ A4674

Revises criteria to establish base year for homestead property tax reimbursement after relocation.

NJ S91

"Homestead School Property Tax Reimbursement Act"; provides State reimbursement for 50% of school property taxes paid by seniors, 65 years and older.

NJ A270

"Homestead School Property Tax Reimbursement Act"; provides State reimbursement for 50% of school property taxes paid by seniors, 65 years and older.

IN SB0001

Local government finance.