On Saturday, May 12, Texas voters will decide on an amendment to the Texas Constitution that would assure that senior citizens and disabled persons who live in a home they own will benefit from the same tax relief that all other homeowners are receiving this year.

I've summarized the amendment below, along with arguments for an against its passage. I will be voting FOR the amendment, just as I did when it passed the House. In my view, this amendment should have been placed before the voters last year when taxpayers received the first part of a two-part tax cut. But the measure was not scheduled for a vote in the Texas Senate at that time, so most seniors and disabled homeowners who benefit from a tax freeze did not receive any further tax reduction.

Unlike the U. S. Constitution, our Texas Constitution is a very long and detailed document. Voters are often called upon to make changes to the Texas Constitution and have approved more than 400 changes since its original adoption in 1876.

Proposed amendments go to the voters if they are first approved by two-thirds of the members of both the Texas House and the Texas Senate. The governor cannot veto a constitutional amendment. That right is left to the voters of the state.

This is only amendment on Saturday's ballot. All other proposed amendments passed by the legislature during the current session will be on the ballot in November.

Here is the summary, arguments for and against, and links to additional information:

The ballot will read: The constitutional amendment authorizing the legislature to provide for a reduction of the limitation on the total amount of ad valorem taxes that may be imposed for public school purposes on the residence homesteads of the elderly or disabled to reflect any reduction in the rate of those taxes for the 2006 and 2007 tax years.

Background: If you own the home you live in, your school property taxes are frozen when you turn 65 or when you become disabled. From that time forward, your school property taxes cannot increase even if the school district raises the tax rate or if the value of your house increases, unless you make improvements to the house.

Last year, the legislature passed a property tax cut for homeowners, using a combination of new taxes and a one-time surplus to make up the difference. But seniors and disabled homeowners saw less tax relief, or no tax relief at all, depending on how much relief they were already receiving from having their taxes frozen.

For example, if a senior was paying $1000 in school property tax when he or she turned 65 ten years ago, that's what the senior is still paying, even though a younger person with a similar house might now be paying $2000. With the property tax cut passed by the legislature, the younger person's taxes would drop from $2000 to $1333 this coming year. But since that is still more than the $1000 paid by the senior, the senior would continue to pay $1000, receiving no tax relief.

This amendment would reduce property taxes for seniors and disabled homeowners by the same percentage as everyone else, and then freeze their taxes at the reduced level. In the example above, that means that the senior's taxes would drop from $1000 to $667, and then could not go up from there.

Arguments For: Elderly and disabled Texans, many of whom live on fixed incomes, should be given the same benefit that other homeowners receive. They have to pay the new taxes on businesses, tobacco and used cars that were passed to pay for the property tax relief, and they paid the taxes that created the surplus, so they should get the tax relief just like everyone else. We shouldn't choose the most vulnerable Texans to balance the budget.

Arguments Against: Many senior citizens are quite wealthy, and should not automatically pay less property tax than a struggling young family. If seniors don't have to pay tax increases like everyone else, then they are less likely to vote against school tax increases, since they wouldn't have to pay for them, so taxes will go up for everyone else.

For the exact wording of the changes to the Constitution that would occur if this proposition passes, click: http:// www.legis.state.tx.us/tlodocs/80R/billtext/html/SJ00013F.HTM Words to be added to the Constitution will be underlined.

For a more detailed analysis of this proposition from the House Research Organization, click here: http:// www.hro.house.state.tx.us/focus/amend80_may.pdf.

Early voting is underway through Tuesday. The polls will be open from 7:00 am - 7:00 pm on Saturday. City of Houston voters will also be voting on one city council position, to fill a vacated seat. I am supporting Melissa Noriega for that position.

As always, let me know if you have any questions and I will try to answer.

Scott Hochberg
State Representative
District 137 - Southwest Houston