Legislative Blog

J.B. Williams, J.D.

Property Tax and Sales Tax

NO Income taxes

Brief Summary of Texas

Texas is truly a Republic. There are a multitude of items that to modify the state constitution must be modified. So there are times when Constitutional amendments are on the voting ballots. While I sometimes abhor the wording, the concept that all of those legally able to vote in Texas must vote on the change is a good one. And bills in Texas are generally short, making it easier for everyone to understand.

Property Tax and Sales Tax Summary

Resolution 10 - NO - to provide ad valorem tax exemption to medical manufacturers. There lack of payment will equate to less revenue, and therefore, higher amounts needed from the remaining tax base.

Currently Texas property tax system allows for discounts if you are residing in the home. School districts have a required minimum deduction they must institute. While cities and counties have great leeway. Both my county and city provide for deductions for homestead. There are further reductions for disabled and over 65. In fact there are lock in rates.

This system means that those not residing at a property pay on a larger value than residents. But rates are set based upon the valuations, so it's just a juggling game of what to charge to get the money. Getting rid of the property tax system would mean less time and effort, as well as money, spent figuring out valuations for taxing entities; as well as challenges to these values by owners.

A full sales tax system would tax goods and services, but would continue to exempt food purchases. And upon review, several congressman, with assistance, have found that the current rate of tax could remain the same as it currently is. This gets rid of the arguments over valuations, and keeps the no income tax.

Of course, there will remain things like vehicle registration. This is a nice way to say vehicle taxes. I honestly think that taxing based upon mileage and weight would work out to be more fair. The more you drive, the more wear on the roads. The heavier your vehicle, the more wear on the roads. Currently weight is a factor but mileage is not. However the state gets the inspection information on vehicles each year because vehicles must be inspected prior to registration. Of course, you'd be paying in arrears - that is paying for the year that you just finished rather than the following year.

Blogs About Property Tax and Sales Tax

J.B. Williams, J.D. has published 3 blogs on this subtopic. The 2 most recent blogs are summarized in the following sections. A table at the bottom of the page lists the remaining blogs for this subtopic in chronological order from newest to oldest.

Ad valorem exemption for Medical manufacturers Prop 10 NO

Published: 2023-10-18
Proposition 10 - provides for potential exemptions in property taxes for medical manufacturers. Why should they be exempt so all the remaining taxpayers can make up for lost revenue. NO

Property Tax Relief - 88SB2 - Proposition 4 - YES

Published: 2023-09-13
Property Tax Relief by increasing homestead exemptions, amongst some other items.

Other Blogs For This Subtopic

J.B. Williams, J.D.

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