Texas House Bill HJR88

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 enacted, HJR88 would significantly affect state laws related to property taxation and the benefits afforded to surviving spouses of first responders. The legislative change would enable a tailored response to assist those who have lost partners in the line of duty, emphasizing support for families encountering the additional hardships of grief and potential financial strain. The bill's implementation would mean that eligible spouses, provided they have not remarried, could benefit from reduced or eliminated property tax burdens.

Summary

HJR88 proposes a constitutional amendment aimed at providing an exemption from ad valorem taxation for the residences of surviving spouses of first responders who are killed or fatally injured in the line of duty. The amendment allows the legislature to define 'first responder' and establish additional eligibility criteria for the exemption. This initiative seeks to provide financial relief to families of fallen first responders, recognizing their sacrifices and supporting their continued well-being following such tragic losses.

Sentiment

The sentiment surrounding HJR88 appears largely supportive, with many viewing it as a necessary acknowledgment of the sacrifices made by first responders and the importance of supporting their families. Lawmakers advocating for the bill emphasize the moral obligation to honor and assist the families of those who have given their lives in public service. While discussions tend to lean towards favoring the amendment, some concerns may arise regarding the financial implications for local governments dependent on property tax revenues.

Contention

Notable points of contention may include the potential economic strains that could stem from exempting properties from taxation. Critics may argue about the fiscal impacts on local governments, which could rely on stable revenue sources from property taxes. The debate might also center around the scope of eligibility and whether the definition of 'first responder' adequately encompasses all individuals who should qualify for these benefits. Such discussions could reveal differing perspectives on the balance between supporting public servants' families and maintaining local fiscal responsibilities.