Texas House Bill HJR28

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 all or part of the market value of the residence homestead of the surviving spouse of a 100 percent or totally disabled veteran who died before the law authorizing a residence homestead exemption for such a veteran took effect.

Impact

If enacted, HJR28 would significantly impact the tax obligations of surviving spouses, contributing to their financial stability and possibly encouraging them to remain in their homes. The constitutional amendment is aimed at acknowledging the sacrifices made by veterans and the additional hardships their surviving spouses may face. Proponents of the bill argue that this exemption serves as a small but meaningful gesture of appreciation for the families of those who have served and been disabled in the line of duty. This change could also stimulate local economies by enabling veterans' families to allocate funds that would otherwise go to property taxes.

Summary

HJR28 proposes a constitutional amendment to authorize the Texas legislature to exempt all or part of the market value of the residence homestead of surviving spouses of 100 percent or totally disabled veterans from ad valorem taxation. This measure aims to provide financial relief to the surviving spouses who have not remarried since the death of their spouse, ensuring they can continue to reside in their home without the burden of property taxes on the same portion of the property's market value that their veteran spouse was exempted from before their death. The bill seeks to amend Section 1-b(j), Article VIII of the Texas Constitution to facilitate this exemption.

Sentiment

The sentiment surrounding HJR28 appears to be positive among legislators and advocacy groups that support veterans' rights. Many view it as a fair recognition of the sacrifices made by veterans and their families. However, there may be some concerns regarding the financial implications for local governments that depend on property tax revenue. While supporters are predominantly unified over the need for such allowances for veterans' families, opposing views may arise from fiscal conservatives who argue against potential losses in tax income due to tax exemptions.

Contention

The primary points of contention regarding HJR28 will likely revolve around the financial implications of the proposed tax exemptions on local budgets and the criteria that define eligibility for the tax exemption. Additionally, discussions may arise about whether similar measures could be extended to other categories of individuals who are economically vulnerable, raising deeper questions about tax policy and equity. The bill's reliance on the condition that the surviving spouse has not remarried raises further dialogue about the definition of 'spouse' and the respect for personal circumstances in legislation.