Texas House Bill HJR86

Texas 2017 - 85th Regular

Caption

Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of all or part of the market value of the residence homestead of the surviving spouse of a first responder who is killed or fatally injured in the line of duty.

Impact

If passed, HJR86 would amend Section 1-b, Article VIII of the Texas Constitution to permit the legislature to define conditions around the tax exemption. It will enable the legislature to specify eligibility requirements and to provide the flexibility of continuing tax exemption benefits if the surviving spouse moves to a new home, up to the amount of exemption they previously received. The passage of this bill could lead to significant financial benefits for the families of first responders across Texas, easing their economic burdens during difficult times.

Summary

HJR86 is a joint resolution proposing a constitutional amendment that allows the Texas Legislature to establish exemptions from ad valorem taxation for the market value of the residence homesteads of surviving spouses of first responders killed or fatally injured in the line of duty. The legislation aims to provide financial relief to these families by alleviating the burden of property taxes during their time of loss and mourning. This amendment would apply only to those surviving spouses who have not remarried since the death of the first responder.

Contention

One notable point of contention surrounding HJR86 is the implications of defining 'first responder' and establishing criteria for tax exemption. Legislators may debate the potential scope of whom the bill covers and the necessary safeguards to ensure the exemptions are appropriately allocated. While proponents argue it is a vital way to honor the sacrifices made by first responders and provide their families with necessary support, critics could raise concerns over the financial implications for local governments and the fairness of tax exemptions in a broader context. Detailed discussions around the amendments and their effects on existing tax laws may arise as the bill is considered.