HJR 82

Proposing a constitutional amendment to provide for an exemption from ad valorem taxation by certain political subdivisions of a portion of the market value of the residence homestead of the parent or guardian of a person who is disabled and who resides with the parent or guardian.

Principle Criteria

Free Enterprise

Property Rights

Personal Responsibility

Limited Government

Individual Liberty

Digest

HJR 82 proposes a constitutional amendment permitting political subdivisions to exempt a portion of the market value of the residence homestead of a parent or guardian of a disabled individual who resides with them from ad valorem taxation. This exemption aims to support families with disabled members, applying to taxes levied starting January 1, 2026.

Author (1)

Richard Raymond

Contact the Author

Rep. Richard Raymond

Capitol Phone:

(512) 463-0558

Capitol Office:

CAP 1W.2

E-Mail:

[email protected]

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