Texas House Bill HB26

Texas 2011 - 82nd Regular

• Introduced: 11/8/10
• Refer: 2/9/11

Caption

Relating to a freeze on the total amount of ad valorem taxes that may be imposed by a taxing unit on the residence homestead of an eligible person who is a member of a reserve component of the United States armed forces and is ordered to active military duty.

Impact

If enacted, HB 26 will amend existing tax laws in Texas to provide specific protections for military members against rising property taxes while they are serving the country. The legislation will ensure that eligible individuals are shielded from any increases in their property taxes, contributing to the financial stability of these families during periods when they may not be able to manage their properties or finances due to their military commitments. This change is significant as it creates a legal framework for automatic tax protections for a demographic that often faces unique challenges and uncertainties due to service obligations.

Summary

House Bill 26 proposes a freeze on the total amount of ad valorem taxes that can be imposed on the residence homestead of individuals who are members of a reserve component of the United States armed forces and are ordered to active military duty. This legislation addresses the financial burdens that such service members may face, particularly when they are deployed far from home, thereby ensuring that their home taxes do not increase during their service. The bill adds new provisions to the Texas Tax Code, specifically targeting the financial security of military families by establishing this tax limitation.

Sentiment

The sentiment surrounding HB 26 appears largely positive, particularly among veterans' advocates and military families who support measures that provide financial relief to service members. There is a general recognition of the necessity of supporting those who serve, with hopes that these tax provisions will alleviate some of the pressures experienced by military families. Supporters argue that this legislation is a way for the state to honor its commitment to those who protect its citizens. However, there may be concerns and discussions regarding the long-term implications on local revenue generation and tax burdens on other residents, but these aspects seem to be secondary to the immediate benefits for active-duty servicemen and women.

Contention

Despite the overall support, there might be some contention regarding the administration of this bill and its implications for local governments. Questions could arise about how the freeze would be implemented and enforced, especially concerning potential impacts on local tax revenues. Local government entities might express concerns that such limitations could hinder their ability to fund necessary services and programs, potentially leading to debates around fiscal responsibility versus support for military families. Advocates for the bill will likely emphasize the importance of providing adequate support for service members while balancing these local government concerns.