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.
Impact
If enacted, HB 4090 will amend the Texas Tax Code by adding a new section specifically addressing the tax exemptions for qualified disabled first responders. The legislation also establishes criteria under which surviving spouses can retain tax exemptions on their homes provided they have not remarried since the death of the qualifying disabled first responder. This change in law is expected to enhance the economic stability and housing security for those families affected by the loss of a service member or who need ongoing support due to the disabilities incurred in service.
Summary
House Bill 4090 proposes an exemption from ad valorem taxation for the total appraised value of the residence homesteads belonging to certain disabled first responders and their surviving spouses. The bill defines a qualifying disabled first responder as someone who has a total and permanent disability due to an injury sustained in the line of duty. Such exemptions aim to provide financial relief to disabled first responders and their families by alleviating the burden of property taxes on their primary residences.
Contention
However, there are notable points of contention regarding the bill. Critics may argue that such legislation could result in significant revenue losses for local governments that rely on property taxes to fund essential services. Moreover, concerns regarding the documentation required for qualification might pose additional barriers for applicants. There is also a stipulation that limits exemptions for disabilities arising from certain health conditions unless specific criteria are met, which may raise questions about fairness and accessibility of the benefits provided by this bill.
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.
Relating to an exemption from ad valorem taxation of the total appraised value of the residence homesteads of certain elderly persons and their surviving spouses.
Relating to an exemption from ad valorem taxation of the total appraised value of the residence homesteads of certain elderly persons and their surviving spouses.
Relating to an exemption from ad valorem taxation of the total appraised value of the residence homesteads of certain elderly persons and their surviving spouses.
Relating to an exemption from ad valorem taxation of the total appraised value of the residence homesteads of certain elderly persons and their surviving spouses.
Relating to an exemption from ad valorem taxation of the total appraised value of the residence homesteads of certain elderly persons and their surviving spouses.
Relating to the exemption from ad valorem taxation of the total appraised value of the residence homestead of the surviving spouse of a 100 percent or totally disabled veteran.
Relating to an exemption from ad valorem taxation of a portion of the appraised value of the residence homesteads of certain elderly persons and their surviving spouses.
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 100 percent or totally disabled veteran regardless of whether the property was the residence homestead of the surviving spouse when the disabled veteran died.