On Nov. 5, Texas voters will consider passage of nine proposed constitutional amendments. Each of these passed both houses of the Texas Legislature with at least two-thirdssupport. Some amendments simply remove obsolete language, but others are substantive changes. Those affecting county government include the following:
- Proposition 1 (HJR 62): Authorizes the legislature to provide an exemption from ad valorem taxation for the residence homestead of a surviving spouse of a member of the armed services killed in action.
- Proposition 3 (HJR 133): Authorizes a political subdivision to exempt from taxation aircraft parts located in the state for a temporary period.
- Proposition 4 (HJR 24): Authorizes the legislature to provide an exemption from ad valorem taxation for part of the market value of a homestead donated to a partially disabled veteran or the surviving spouse by a charitable organization.
- Proposition 6 (SJR 1): Providing for the creation of the state Water Implementation Fund to finance projects in the state water plan.
Since the state does not rely upon the property tax for its revenue, a trend has developed toward granting greater exemptions from ad valorem taxation. While these exemptions generally benefit a worthy cause or deserving individuals, they shift the costs of county government to other taxpayers.
For more information, please call me at 1-800-733-0699.