Texas House Bill HJR24

Texas 2013 - 83rd Regular

• Filed: 11/12/12

Caption

Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of part of the market value of the residence homestead of a partially disabled veteran or the surviving spouse of a partially disabled veteran if the residence homestead was donated to the disabled veteran by a charitable organization.

Impact

If enacted, HJR24 would amend Section 1-b, Article VIII of the Texas Constitution to allow for specific taxation exemptions for partially disabled veterans and the surviving spouses of such veterans. The proposed changes would give the legislature the power to establish a formula calculating the exemption based on the disability percentage of the veteran. As such, the bill can significantly impact state laws regarding taxation, particularly in the context of how the state treats disabled veterans and their dependents in property tax assessments.

Summary

HJR24 is a proposed constitutional amendment in Texas that seeks to provide partial ad valorem tax exemptions for residence homesteads owned by partially disabled veterans or their surviving spouses. The amendment specifies that if a residence homestead is donated to a disabled veteran by a charitable organization, a portion of the market value of that property may be exempt from taxation based on the degree of the veteran's disability. This initiative aims to offer some financial relief to veterans and their families by reducing their property tax burden, thereby enhancing their ability to maintain homeownership.

Contention

The notable point of contention surrounding HJR24 involves its implications for equitable tax treatment among different groups of residents. While proponents argue that the bill recognizes and provides essential economic support to veterans who have been injured in service to their country, critics may express concerns about the potential strain on local government finances due to these exemptions. Additionally, there could be debates over the definition of 'partially disabled veteran' and the criteria for the charitable organization donations, which might affect who qualifies for the benefits outlined in the amendment.