Texas House Bill HJR206

Texas 2023 - 88th Regular

• Filed: 3/10/23

Caption

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.

Impact

If passed, HJR206 would amend Section 1-b, Article VIII of the Texas Constitution, significantly impacting state property tax laws. The amendment would provide greater financial relief to surviving spouses by allowing them to maintain certain property tax exemptions that were applicable to their deceased veteran spouse. This change aims to support the families of disabled veterans by ensuring they are not unduly burdened by property taxes, enabling them to retain their homes without the fear of increased tax liability.

Summary

HJR206 proposes a constitutional amendment that would authorize the Texas legislature to provide an exemption from ad valorem taxation for the residence homestead of surviving spouses of 100 percent or totally disabled veterans. The proposed amendment allows for this exemption regardless of whether the property was the residence homestead of the deceased veteran at the time of their passing. This bill seeks to alleviate some of the financial burdens faced by surviving spouses of disabled veterans.

Sentiment

The sentiment among stakeholders appears to be supportive of HJR206, especially among veteran advocacy groups and family members of disabled veterans. Proponents argue that this measure recognizes the sacrifices made by veterans and ensures that their families receive appropriate benefits even after their deaths. However, potential issues regarding the broader implications of tax exemptions on local government finances may foster some opposition from fiscal conservatives concerned about tax revenue.

Contention

While the bill enjoys general support, it may face scrutiny regarding its potential costs and the implications for local taxing authorities, which rely on property taxes for funding essential services. Concerns may arise about how providing such exemptions could strain local budgets and affect the delivery of services to communities. Additionally, the phrase 'regardless of whether the property was the residence homestead of the surviving spouse when the disabled veteran died' could invite debate over equitable treatment among surviving spouses depending on their circumstances.