Texas 2023 - 88th 2nd C.S.

Texas House Bill HJR1

Filed
6/28/23  
Out of Senate Committee
 
Voted on by Senate
 
Sent toSOS
 
Proposed Const. Amend.
 

Caption

Proposing a constitutional amendment excepting certain appropriations to pay for school district ad valorem tax relief from the constitutional limitation on the rate of growth of appropriations.

Impact

If HJR1 is passed, it would alter the landscape of state funding for education, particularly in the realm of property tax relief for school districts. By allowing specific appropriations to bypass the growth cap, the resolution intends to facilitate greater financial support for public education at the local level. This could be particularly significant in addressing the funding disparities that often exist between districts, thereby helping to equalize educational resources across the state. Nonetheless, there may also be concerns regarding long-term budgetary implications as new exemptions could challenge fiscal discipline in state budgeting.

Summary

HJR1, a joint resolution proposed in the Texas Legislature, seeks to amend Section 22 of Article VIII of the Texas Constitution. The primary aim of this amendment is to exempt certain appropriations for school district ad valorem tax relief from the constitutional limitation on the rate of growth of appropriations. The resolution specifies that these appropriations, identified by the legislature through general law, will not count against the limits set by the constitution, thereby allowing for potentially increased funding for school districts without breaching the established caps on state expenditures.

Sentiment

The sentiment surrounding HJR1 appears divided among legislative members and interest groups. Proponents argue that this amendment is necessary for providing vital funding to school districts, particularly those in financially strained areas. They view the exemption as a crucial step towards ensuring that education funding keeps pace with inflation and the increasing costs of providing quality education. Conversely, critics may argue that these changes could lead to a slippery slope in which further exemptions are demanded, potentially undermining the constitutional limits on spending that were designed to promote fiscal responsibility.

Contention

One major point of contention surrounding HJR1 is the potential for this amendment to set a precedent for future legislative attempts to circumvent spending limits. Whereas supporters see it as a targeted approach to addressing education funding, detractors worry about the implications of loosening fiscal constraints established in the constitution. Additionally, the temporary provision that applies until September 1, 2025 raises questions about the longevity and sustainability of the exemption, as well as concerns about what would happen if the fiscal situation of the state changes drastically during that period. The upcoming election on November 7, 2023, will be significant in determining whether the public supports this proposed constitutional change.

Companion Bills

TX HB1

Enabled by Relating to a reduction in the maximum compressed tax rate of a school district and additional state aid for certain school districts impacted by compression.

Previously Filed As

TX HJR1

Proposing a constitutional amendment excepting certain appropriations to pay for school district ad valorem tax relief from the constitutional limitation on the rate of growth of appropriations.

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 HJR200

Proposing a constitutional amendment to authorize the legislature to provide for an exemption from ad valorem taxation by a school district of a portion of the market value of certain leased residential real properties, to establish and prescribe the permissible uses of the property tax relief to rental households fund, and to include payments from the property tax relief to rental households fund in the exception of certain appropriations to pay for ad valorem tax relief from the constitutional limitation on the rate of growth of appropriations.

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 HJR212

Proposing a constitutional amendment concerning the limitation on the rate of growth in state and local appropriations with the return of over-collected taxpayer money by reducing taxes.

TX HJR9

Proposing a constitutional amendment concerning the limitation on the rate of growth in state and local appropriations with the return of over-collected taxpayer money by reducing taxes.

TX HJR76

Proposing a constitutional amendment appropriating certain surplus revenue for school district bond debt.

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 SJR25

Proposing a constitutional amendment exempting tangible personal property from ad valorem taxation.

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