HBA-EDN H.J.R. 103 77(R) BILL ANALYSIS Office of House Bill AnalysisH.J.R. 103 By: Hamric Public Education 4/30/2001 Introduced BACKGROUND AND PURPOSE Current tax provisions provide benefits to homeowners occupying a home as their principal residence if the individual is over 65 years of age or is disabled. However, not all such benefits apply to both disabled individuals and individuals over 65 years of age. Disabled homeowners do not qualify for as many property tax benefits as do homeowners over 65 years of age even though their economic circumstances are often very similar. One such difference is that homeowners over 65 years of age are entitled to a limitation on the amount of school district ad valorem taxes that can be imposed on the residence homestead while disabled homeowners are not. Homeowners over 65 years of age and disabled individuals should be entitled to the same tax benefits since the primary purpose of limiting the property taxes of both groups is to allow these individuals to remain in their homes when they might not otherwise be able to do so. As proposed, House Joint Resolution 103 requires the submission to the voters of a constitutional amendment prohibiting an increase in the total amount of school district ad valorem taxes that may be imposed on the residence homestead of a disabled person. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that this resolution does not expressly delegate any additional rulemaking authority to a state officer, department, agency, or institution. ANALYSIS House Joint Resolution 103 amends the Texas Constitution to prohibit the total amount of school district ad valorem taxes imposed on a residence homestead of a person who is disabled from increasing while it remains the residence homestead of that person or the person's spouse if the person is receiving a residence homestead tax exemption. FOR ELECTION This proposed constitutional amendment shall be submitted to the voters at an election to be held November 6, 2001.