Texas Senate Bill SB1159

Texas 2009 - 81st Regular

Caption

Relating to an exemption from ad valorem taxation of the residence homesteads of certain totally disabled veterans and to continuing the exemption on the same property for the surviving spouse or children of such a veteran, and to the amount of the exemption from ad valorem taxation to which a disabled veteran is entitled based on disability rating.

Impact

If enacted, SB1159 would alter existing state tax laws to include broader provisions for property tax exemptions for disabled veterans and their families. It would ensure that the surviving spouse retains the same tax benefits as the deceased veteran, provided they have not remarried and continue to reside in the homestead. Additionally, it allows for surviving children under 18 to benefit from the exemption. This legislation is expected to ease the financial strain on families affected by the loss of a service member, potentially improving their overall quality of life.

Summary

Senate Bill 1159 seeks to provide significant tax relief for disabled veterans by establishing an exemption from ad valorem taxation for the total appraised value of their residence homesteads. Specifically, it targets veterans who receive 100 percent disability compensation from the United States Department of Veterans Affairs due to a service-connected disability, thereby ensuring that their homes are not subject to property taxes. This exemption is also extended to surviving spouses and children of these veterans, offering financial security to families during difficult times. The intent is to reduce the financial burden on veterans who often face challenges following their service.

Contention

Discussion around SB1159 has highlighted a few contentious points. Advocates argue that the bill recognizes the sacrifices made by veterans and their families and aims to provide them with the financial relief they deserve. However, some critics express concerns over the potential implications of expanded tax exemptions on state revenue and whether this may affect funding for essential public services. There may also be discussions regarding the criteria for eligibility, particularly relating to the definitions of disability and dependents, which could influence the scope and efficacy of the exemption.

Additional_notes

Senate Bill 1159 addresses both the immediate need for tax relief for veterans and extends this support to their families, reflecting a growing recognition of the sacrifices made by service members. The bill is positioned as a step towards enhancing veteran benefits and fostering a supportive environment for those who have served the nation.