HB 3757 by Wilson: Property Tax Exemption at Expense of Other Taxpayers

HB 3757 is the enabling legislation for HJR 153. Ultimately, HB 3757 seeks to extend the ability for additional local taxing jurisdictions other than a county, municipality, or junior college district, to implement a tax freeze on homesteads of elderly and/or disabled individuals. Exempting one group from a tax only increases the burden on those who do not qualify for such an exemption, unless the spending of the local government levying the tax is simultaneously lowered, thereby lessening the burden. Texas taxpayers absolutely deserve property tax relief but providing an exemption for one group at the expense of another is not the right approach. For these reasons, TFR opposes HB 3757.