Relating to the applicability of the law governing the provision of state aid to certain local governments disproportionately affected by the granting of ad valorem tax relief to disabled veterans.
Impact
Upon enactment, HB 244 will impact the eligibility criteria for local governments to receive state assistance payments. This change is particularly relevant for jurisdictions impacted by the proximity to military installations, which may experience fluctuations in revenue due to the tax relief provisions for veterans. The bill is set to take effect in the fiscal year ending in 2025, thus requiring local governments to prepare for an adjustment in state aid allocations based on the new criteria. This could lead to increased financial support for some municipalities and the potential for enhanced public services funded by this aid.
Summary
House Bill 244 seeks to amend the Local Government Code in Texas to broaden the definition of local governments eligible for state assistance related to ad valorem tax relief granted to disabled veterans. Specifically, the bill includes municipalities that are partially or wholly located in counties adjacent to those containing United States military installations. By this change, it aims to better address the unique financial challenges faced by these local governments in light of tax relief measures benefiting disabled veterans.
Contention
While the bill aims to provide necessary support to affected local governments, it may also raise discussions around the equitable distribution of state resources. Notably, there might be concerns regarding how the classification of counties impacts funding opportunities for other regions not adjacent to military installations, potentially fostering a debate over prioritization of state aid. As the initial discussions develop, stakeholders may voice differing opinions on the long-term implications of the bill on local taxation and veteran support services.
Texas Constitutional Statutes Affected
Local Government Code
Chapter 140. Miscellaneous Financial Provisions Affecting Municipalities, Counties, And Other Local Governments
Identical
Relating to the applicability of the law governing the provision of state aid to certain local governments disproportionately affected by the granting of ad valorem tax relief to disabled veterans.
Same As
Relating to the applicability of the law governing the provision of state aid to certain local governments disproportionately affected by the granting of ad valorem tax relief to disabled veterans.
Relating to the applicability of the law governing the provision of state aid to certain local governments disproportionately affected by the granting of ad valorem tax relief to disabled veterans.
Relating to the applicability of the law governing the provision of state aid to certain local governments disproportionately affected by the granting of ad valorem tax relief to disabled veterans.
Relating to the provision of state aid to certain local governments to offset the cost of the exemption from ad valorem taxation of the residence homestead of a 100 percent or totally disabled veteran.
Relating to the effect of an election at which the voters fail to approve or vote to reduce the ad valorem tax rate adopted by the governing body of a taxing unit.
Relating to an exemption from ad valorem taxation by a taxing unit located wholly or partly in a populous county of a specified dollar amount, or a greater dollar amount specified by the governing body of the taxing unit, of the appraised value of a residence homestead.
Relating to an exemption from ad valorem taxation by certain taxing units of a portion of the appraised value of the residence homestead of the parent or guardian of a person who is disabled and who resides with the parent or guardian.
Relating to a limitation on increases in the appraised value for ad valorem tax purposes of the residence homesteads of military veterans, individuals who are disabled or 65 years of age or older, and their surviving spouses.
Relating to the establishment of a limitation on the total amount of ad valorem taxes that certain taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.