Evidently, not convinced that voters will approve the proposed constitutional amendment to increase residential homestead exemptions, the Legislature included in Senate Bill 1 a bribe — uh, correct that — financial inducement to homeowners to get out and vote. It is a statement of what they will save if the amendment passes in November, an inducement to vote that will not be received by any renters or owners of commercial property. On top of that, it appears to be contrary to the Oath of Office prescribed in the Texas Constitution that every member of the Legislature must sign on taking office.
Let’s start with the inducement language in Senate Bill 1.
When homeowner tax bills arrive in October, shortly before the November election, they will receive a statement showing what their tax bill would be if the proposition passes and if it does not pass. Here’s the language in Senate Bill 1, and my apology that I can’t seem to get rid of the Legislative Council formatting. You’ll get the idea, but Senate Bill 1 can be read by clicking here:
“If the amount of the exemption from ad valorem taxation by a
school district of a residence homestead had not been increased by
the Texas Legislature, your tax bill would have been $____ (insert
amount equal to the sum of the amount calculated under Section
26.09(c-1) based on an exemption under Section 11.13(b) of $15,000
and the total amount of taxes imposed by the other taxing units
whose taxes are included in the bill). Because of action by the
Texas Legislature increasing the amount of the residence homestead
exemption, your tax bill has been lowered by $____ (insert
difference between amount calculated under Section 26.09(c-1)
based on an exemption under Section 11.13(b) of $15,000 and amount
calculated under Section 26.09(c-1) based on an exemption under
Section 11.13(b) of $25,000), resulting in a lower tax bill of $____
(insert amount equal to the sum of the amount calculated under
Section 26.09(c-1) based on an exemption under Section 11.13(b) of
$25,000 and the total amount of taxes imposed by the other taxing
units whose taxes are included in the bill), contingent on the
approval by the voters at an election to be held November 3, 2015,
of a constitutional amendment authorizing the residence homestead
exemption increase. If the constitutional amendment is not
approved by the voters at the election, a supplemental school
district tax bill in the amount of $____ (insert difference between
amount calculated under Section 26.09(c-1) based on an exemption
under Section 11.13(b) of $15,000 and amount calculated under
Section 26.09(c-1) based on an exemption under Section 11.13(b) of
$25,000) will be mailed to you.”
Now, let’s consider the Oath of Office that was written by the men who wrote the Texas Constitution in 1876. Legislators used to have to say this oath out loud, but now they can merely sign it.
“I, _______________________, do solemnly swear (or affirm), that I will faithfully execute the duties of the office of ___________________ of the State of Texas, and will to the best of my ability preserve, protect, and defend the Constitution and laws of the United States and of this State, so help me God.”
(b) All elected or appointed officers, before taking the Oath or Affirmation of office prescribed by this section and entering upon the duties of office, shall subscribe to the following statement:
“I, _______________________, do solemnly swear (or affirm) that I have not directly or indirectly paid, offered, promised to pay, contributed, or promised to contribute any money or thing of value, or promised any public office or employment for the giving or withholding of a vote at the election at which I was elected or as a reward to secure my appointment or confirmation, whichever the case may be, so help me God.”
Obviously, the constitutional amendment will not be up for a vote at any time when members of the Legislature are. But, I believe, the inducement language in Senate Bill 1 clearly side-steps the oath’s affirmation that the legislator has not “directly or indirectly…promised to contribute any money or thing of value…for the giving or withholding of a vote at the election at which I was elected…so help me God.”
It is sort of sad that the legislators who pushed through this tax cut have so little confidence in it that they have to prompt homeowners to vote for it. And it also is sad that taxpayer money is being used to calculate these differences for homeowners when renters and commercial property owners are not receiving notices that their sales tax dollars will be diverted to pay for the homeowner property tax cut.
There also is a possibility that when homeowners see their tax cut would only average $126, they will say pox on it and not vote.
