Texas House Bill HJR66

Texas 2015 - 84th Regular

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, HJR66 would amend Section 1-b, Article VIII of the Texas Constitution by adding new provisions and expanding existing ones to include surviving spouses. It would allow these spouses, who have not remarried since the veteran's death, to qualify for an exemption from ad valorem taxation on their homestead. This change aims at providing financial relief to families of disabled veterans and would take effect on January 1, 2016, applying to ad valorem taxes starting with that tax year.

Summary

HJR66 is a joint resolution proposing an amendment to the Texas Constitution that would allow the legislature to grant an exemption from ad valorem taxation for the residence homestead of the surviving spouses of 100 percent or totally disabled veterans who died before the law allowing such an exemption took effect. This legislation specifically seeks to address the tax implications for surviving spouses, ensuring they can benefit from the same property tax relief that the disabled veteran would have received if the exemption had been in place at the time of their death, thereby supporting those who have sacrificed for the nation.

Contention

The discussions surrounding HJR66 highlight the importance of equitable treatment for surviving spouses of disabled veterans. Some proponents of the amendment argue that it is a necessary recognition of the sacrifices made by veterans and their families. There may be potential contention regarding the finance implications of extending such tax exemptions, as it could affect local government revenue streams. However, supporters maintain that the proposal appropriately honors veterans' sacrifices by alleviating financial burdens on their families.

Future_steps

As HJR66 moves forward, it will be submitted to voters during the November 2015 election, where the public will have the opportunity to decide whether to adopt the proposed amendment. The discussion surrounding this resolution also raises awareness of the need for continued support for veterans and their families, addressing how state policies can evolve to better meet these needs.