Eleanor Finch
Texas Governor Greg Abbott announced two proposed constitutional amendments for a special election on May 7, 2022. The ballot order for the two proposed amendments to the Texas Constitution was drawn by Texas Deputy Secretary of State Joe Esparza. The amendments, SJR 2, propose to reduce property taxes for elderly or disabled residents and increase the residence homestead exemption for public school purposes. This follows the 2007 constitutional amendment that reduced school property tax freeze amounts on homesteads for the elderly or disabled.
| Characteristics | Values |
|---|---|
| Date | May 7, 2022 |
| Location | Texas |
| Type | Constitutional Amendment Election |
| Number of Amendments | 2 |
| Subject Matter | Taxes, education |
| Requirements for Ballot Appearance | Two-thirds approval from Texas Senate and House of Representatives |
| Previous Ballot Measures | 10 on even-numbered years between 1985 and 2020 |
| Previous Election | November 2021 (8 amendments approved) |
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What You'll Learn
Reduction in property taxes for the elderly and disabled
On May 7, 2022, Texas held a special election on two proposed constitutional amendments. One of these amendments, SJR 2, focused on reducing property taxes for the elderly and disabled.
The amendment proposed to authorize the Texas Legislature to reduce the total amount of property taxes imposed for general elementary and secondary public school purposes on the residences of elderly or disabled individuals. This reduction aimed to reflect any decrease in the maximum compressed rate of maintenance and operations taxes from the preceding tax year.
Specifically, the amendment sought to address situations where the property taxes of elderly or disabled individuals are frozen, either when they turn 65 or when they buy a new property if they are disabled. By reducing these frozen tax amounts, the amendment aimed to provide tax relief similar to that received by other taxpayers.
The proposed amendment built upon previous legislation, including House Bill 3 passed in 2019, and a 2007 constitutional amendment that reduced school property tax freeze amounts for the elderly and disabled. If approved, the 2022 amendment was projected to result in a significant revenue reduction of $467.5 million over its first two years of implementation.
The May 7, 2022, election marked the first time since 2014 that an even-numbered year ballot measure appeared on Texas ballots. The state has historically favored odd-numbered year ballots for such measures, with 251 ballot measures appearing on odd-year ballots between 1985 and 2020 compared to just 10 on even-year ballots.
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Increase in residence homestead exemption
On May 7, 2022, Texas held a special election to decide on two proposed amendments to the Texas Constitution. One of the key proposals pertained to the "residence homestead exemption" and sought to increase the amount of this exemption from property taxes for public school purposes.
The residence homestead exemption is a provision that offers tax relief to certain homeowners, specifically those who are elderly or have a disability. The exemption applies to property taxes levied for general elementary and secondary public school purposes. The proposed amendment aimed to increase the exemption amount from $25,000 to $40,000. This meant that eligible homeowners would be able to deduct up to $40,000 from the taxable value of their primary residence when calculating their property taxes owed for public school funding.
The rationale behind this amendment was to provide additional financial support to elderly and disabled homeowners by reducing their tax burden. This amendment built upon previous efforts, such as the 2007 constitutional amendment and the 2006 property tax reduction, which aimed to lower property tax freeze amounts for similar groups.
The May 7th election marked a continuation of Texas's history of allowing voters to decide on constitutional amendments directly. In November 2021, Texas voters had approved all eight amendments put forth, including measures related to taxes, the judiciary, and infrastructure. The May 7th election continued this trend, with voters given the opportunity to shape tax policies that directly impact their state and local finances.
The outcome of the May 7th election and the approval of this constitutional amendment would have a significant impact on the finances of Texas. The Legislative Budget Board estimated that a similar amendment, Senate Bill 12, which extends property tax reductions to elderly and disabled residents, would result in a $467.5 million reduction in revenue over the first two years of its implementation.
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Tax cuts for schools
On May 7, 2022, Texas held a special election with two proposed constitutional amendments on the ballot. One of the key issues addressed in this election was "tax cuts for schools".
The first proposed amendment, SJR 2, focused on authorizing the Texas Legislature to reduce the amount of property taxes imposed on elderly or disabled individuals for general elementary and secondary public school purposes. This amendment aimed to reflect any statutory reduction in the maximum compressed rate of maintenance and operations taxes on their residence homesteads. Essentially, it sought to provide tax relief for elderly or disabled Texans by reducing the property taxes allocated for public school funding.
The second proposed amendment, also part of SJR 2, suggested increasing the residence homestead exemption from property taxes for public school purposes. Specifically, it proposed raising the exemption amount from $25,000 to $40,000. This amendment was designed to offer additional tax relief to Texas homeowners, particularly those with school-aged children, by exempting a larger portion of their property value from taxation for public education.
These proposed amendments were crafted to address the concerns of Texas residents regarding their property taxes and how they are utilized for public school funding. By providing tax cuts for schools, the state aimed to alleviate the tax burden on homeowners, especially those who are elderly or disabled, while also ensuring sufficient funding for the state's educational system.
The May 7th constitutional amendment election in Texas exemplifies the state's efforts to balance taxpayer relief with the need for adequate resources for public schools. The outcome of this election, along with other proposed amendments, had significant implications for the state's tax policies and the overall funding landscape for education in Texas.
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Religious service limitations
The First Amendment, passed by Congress on September 25, 1789, and ratified on December 15, 1791, guarantees freedoms concerning religion, expression, assembly, and the right to petition. The First Amendment has two provisions concerning religion: the Establishment Clause and the Free Exercise Clause.
The Establishment Clause prohibits the government from establishing a religion. The precise definition of "establishment" is unclear, but it has historically meant prohibiting state-sponsored churches, such as the Church of England. The Supreme Court has interpreted the Establishment Clause to mean that the Constitution requires the separation of church and state. This interpretation was first put forward in 1947, in Everson v. Board of Education, and solidified in 1971 in Lemon v. Kurtzman, where the Court established a three-pronged test for laws dealing with religious establishments. Under the "Lemon" test, the government can assist religion only if:
- The primary purpose of the assistance is secular.
- The assistance must neither promote nor inhibit religion.
- There is no excessive entanglement between church and state.
The Free Exercise Clause protects citizens' right to practice their religion as they please, provided that the practice does not conflict with "public morals" or a "compelling" governmental interest. The Supreme Court has held that the Free Exercise Clause prohibits any governmental regulation of religious beliefs, rather than overt acts prompted by religious beliefs or principles. This interpretation was affirmed in the case of United States v. Seeger in 1965, which stated that the government could not question the validity of religious objectors' beliefs.
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Rodeo venue raffles
On May 7, 2022, Texas voters decided on a constitutional amendment related to a property tax reduction for elderly and disabled residents. This amendment was passed during the second special legislative session, which took place on August 7, 2021. The Texas legislature also referred another constitutional amendment to the ballot in November 2021, which was approved. This amendment, known as Proposition 1, authorized charitable raffles to be conducted at rodeo venues.
Proposition 1 amended the Texas Constitution to allow professional sports team charitable foundations to hold raffles at rodeo venues. Specifically, it defined "an organization sanctioned by the Professional Rodeo Cowboys Association or the Women's Professional Rodeo Association" as a professional sports team. This change was necessary because, previously, professional rodeos were not defined as professional sports teams, which meant they were not permitted to hold charitable raffles.
The passage of Proposition 1 brought rodeo venues into alignment with other professional sports venues, which are typically allowed to hold charitable raffles. Texas has a history of approving similar propositions, such as Proposition 4 in 2015, which authorized professional sports team charitable foundations to operate charitable raffles, and Proposition 5 in 2017, which expanded the definition of professional sports teams to include major league sports, motorsports racing events, and professional golf events, among others.
While Texas has relatively relaxed raffle regulations, with nonprofits and 501(c)3 organizations permitted to host raffles without a license or permit, other states have stricter rules. For example, some states require a permit or license if raffle ticket sales exceed a certain amount or if the prizes are above a certain value. In some states, raffles are outright banned. It is important for organizations wishing to host raffles to understand the specific laws and regulations of their state.
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Frequently asked questions
The May 7th constitutional amendment refers to two proposed amendments to the Texas Constitution that were to be voted on in a special election on May 7, 2022.
The first proposed amendment aimed to reduce the amount of ad valorem taxes imposed for general elementary and secondary public school purposes on the residence homestead of elderly or disabled individuals. The second proposed amendment sought to increase the residence homestead exemption from ad valorem taxation for public school purposes from $25,000 to $40,000.
For a proposed amendment to appear on the ballot, it must be approved by at least two-thirds of the members of both the Texas Senate and the Texas House of Representatives.
Proposed amendments to the Texas Constitution are first introduced and debated in the state legislature. If they receive sufficient support, they are placed on the ballot for a statewide election, where Texas voters have the final say on whether the amendments are approved or rejected.
Yes, in 2007, Texas voters approved Proposition 1, which reduced school property tax freeze amounts on homesteads of the elderly or disabled, providing tax relief similar to what other taxpayers had received in 2006.
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