TX
Texas House Bill HB179

Texas 2017 - 85th 1st C.S.

Texas House Bill HB179

Caption

Relating to an exemption from ad valorem taxation of the residence homesteads of certain disabled first responders and their surviving spouses.

Impact

If enacted, HB 179 will directly affect the provisions articulated in Chapter 11 of the Texas Tax Code. It outlines a comprehensive framework for how tax exemptions will be calculated and applied for those designated as qualifying disabled first responders and their spouses. The bill also stipulates the process for applicants to claim these exemptions, thereby streamlining the system for qualified individuals. Consequently, these changes are expected to alleviate the financial burden on those who have served the state and ultimately contribute to their financial stability.

Summary

House Bill 179 aims to provide an exemption from ad valorem taxation for the residence homesteads of certain disabled first responders and their surviving spouses. The bill defines qualifying disabled first responders as those entitled to receive lifetime income benefits due to injuries sustained in the line of duty, thus offering them significant financial relief. The legislation also extends these benefits to the surviving spouses, allowing them to retain the tax exemption provided they meet specific conditions, such as not remarrying and maintaining the same residence homestead.

Sentiment

The general sentiment towards HB 179 is largely positive, with strong bipartisan support observed during discussions. Many proponents emphasize the importance of recognizing and benefiting those who face hardships due to their service as first responders. This sentiment is echoed by various advocacy groups representing first responders, who see this legislation as a critical acknowledgment of their sacrifices. However, there might be concerns related to the bill's fiscal implications for local government revenues, leading to debates about the long-term consequences of such tax exemptions.

Contention

While the bill enjoys broad support, some contention exists surrounding its potential impact on state and local revenue bases. Critics argue that widespread tax exemptions could strain local government resources and affect funding for essential services. In contrast, supporters counter that such measures are vital for supporting those who have genuinely sacrificed their well-being in service to the community. This deep-rooted conflict highlights the balancing act between providing necessary support for first responders and managing the fiscal realities of local government funding.

Latest HB179 Activity

Companion Bills

TX HJR30

Enabling for 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 homesteads of certain disabled first responders and their surviving spouses.

Previously Filed As

TX HB2832

Relating to an exemption from ad valorem taxation of the residence homesteads of certain disabled first responders and their surviving spouses.

TX HB4367

Relating to an exemption from ad valorem taxation of the residence homesteads of certain disabled first responders and their surviving spouses.

TX HJR119

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 homesteads of certain disabled first responders and their surviving spouses.

TX HJR139

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 homesteads of certain disabled first responders and their surviving spouses.

TX HJR30

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 homesteads of certain disabled first responders and their surviving spouses.

TX HJR176

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 homesteads of certain disabled first responders and their surviving spouses.

TX HB4090

Relating to an exemption from ad valorem taxation of the total appraised value of the residence homesteads of certain disabled first responders and their surviving spouses.

Similar Bills

NJ A3065

Establishes pilot program in Division of Taxation to provide income tax credits for the opening of certain homesteads to hunting activities in areas with high number of wildlife incidents.

AZ SB1582

Homestead exemptions; amount

AZ HB2351

Homestead exemptions; increase

TX HJR87

Proposing a constitutional amendment authorizing the legislature to limit the maximum appraised value of residential real property for ad valorem tax purposes to 105 percent or more of the appraised value of the property for the preceding tax year, to exempt from ad valorem taxation the total appraised value of property purchased by an individual for the first tax year the individual qualifies the property as the individual's residence homestead if the property is the individual's first residence homestead and has an appraised value of less than $300,000, and to limit the total amount of ad valorem taxes that a political subdivision may impose on the residence homestead of an individual and the surviving spouse of the individual if the individual qualifies the property as the individual's residence homestead for at least 25 consecutive tax years.

AZ SB1543

Ancillary use; international headquarters campus

CA AB1885

Debtor exemptions: homestead exemption.

TX HJR20

Proposing a constitutional amendment authorizing the legislature to limit the maximum appraised value of residential real property for ad valorem tax purposes to 105 percent or more of the appraised value of the property for the preceding tax year, to exempt from ad valorem taxation the total appraised value of property purchased by an individual for the first tax year the individual qualifies the property as the individual's residence homestead if the property is the individual's first residence homestead and has an appraised value of less than $300,000, and to limit the total amount of ad valorem taxes that a political subdivision may impose on the residence homestead of an individual and the surviving spouse of the individual if the individual qualifies the property as the individual's residence homestead for at least 25 consecutive tax years.

TX HJR19

Proposing a constitutional amendment authorizing the legislature to limit the maximum appraised value of residential real property for ad valorem tax purposes to 105 percent or more of the appraised value of the property for the preceding tax year, to exempt from ad valorem taxation the total appraised value of property purchased by an individual for the first tax year the individual qualifies the property as the individual's residence homestead if the property is the individual's first residence homestead and has an appraised value of less than $300,000, and to limit the total amount of ad valorem taxes that a political subdivision may impose on the residence homestead of an individual and the surviving spouse of the individual if the individual qualifies the property as the individual's residence homestead for at least 25 consecutive tax years.