John Kelly, Ph. D

The state has wisely curtailed public education reliance on the property tax. This school year and next, there is a mandatory cut in property taxes. During 2006-2007, Boerne ISD’s tax rate decreased from $1.74 to $1.62.  This first-year drop produced savings though many people in Boerne did not see relief because their property appraisals went up. 

In the second year of this state plan, our tax rate will drop again.  We estimate that the BISD total tax rate will drop from $1.62 to $1.30 in 2007-2008.  Although we expect appraisals to continue to climb, the rate drop is large enough that just about everyone should receive substantial property tax relief. 

However, state laws require a constitutional amendment to provide those same benefits to senior citizens whose tax rates and dollar amounts are frozen when they turn 65. Voting on that constitutional amendment will be on the ballot during the May 12 election.  Those wanting property tax relief for our senior citizens will vote FOR the constitutional amendment. 

The ballot proposition is written as follows:  “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.”  

If that amendment passes, then bills now making their way through the Texas Legislature can lower taxes for senior citizens.  For example, HB 5 (sponsored by Rep. Berman)  provides a reduction in the amount of school district property taxes imposed on the residential homesteads of persons who are 65 years old or older or who are disabled. The reduction would be proportional to the state-mandated reduction in the school district’s property tax rate in 2006-2007 and 2007-2008.   This bill also provides school districts with additional state aid to compensate for the resulting loss of local property tax revenue. 

Many believe we live in a state that has over-relied on property taxes.  Senior citizen advocates point out that the burden falls particularly hard on those living on a fixed income.   Without such an amendment, the tax burden on many senior citizens will remain substantially higher than on those below age 65.   

While the purpose of this article is to inform, I have not yet heard arguments against passage of the amendment.   Perhaps some state officials might argue that reducing local taxes requires the state to find other future ways to tax its citizens.  But I have not heard or read someone articulate that point of view. 

We are indebted to many local senior citizens for their volunteer efforts in our schools and for the many other contributions they make, not least of which is the property tax burden they have shouldered since turning 65.   I urge everyone to do their constitutional duty on May 12. Please vote.