Texas Senate Bill SB1604

Texas 2023 - 88th Regular

• Filed: 3/6/23

Caption

Relating to an exemption from ad valorem taxation of the residence homestead of the surviving spouse of a military service member who is killed or fatally injured in the line of duty.

Impact

The enactment of SB1604 would have a direct financial impact on surviving spouses by significantly reducing or eliminating their property tax burdens. By providing a full exemption on the total appraised value of their residence homestead, the bill may enhance the financial stability of these families during a challenging time. Additionally, the legislation conveys a clear message of support for military families, acknowledging their sacrifices and providing them with essential protections and benefits.

Summary

SB1604 proposes an exemption from ad valorem taxation for the residence homestead of a surviving spouse of a military service member who has been killed or fatally injured in the line of duty. The bill amends Section 11.133 of the Tax Code, reinforcing the eligibility criteria for this tax exemption. Specifically, this exemption is applicable if the surviving spouse has not remarried since the death of the qualifying military service member. This legislation is intended to provide financial relief to the families of those who served their country and suffered tragic losses while doing so.

Sentiment

The sentiment around SB1604 appears to be generally positive among legislators and advocacy groups focused on military families. Supporters view the bill as a necessary acknowledgment of the sacrifices made by service members and their families. The legislation is expected to resonate well with constituency groups that advocated for greater benefits for military survivors. However, some concerns may arise regarding the fiscal implications for local governments that rely on property taxes as a source of revenue.

Contention

While the overall sentiment is favorable, potential points of contention may emerge surrounding the funding for this tax exemption and its implications for local taxation authority. Some critics may argue that such exemptions could place a heavier burden on other taxpayers or lead to budget shortfalls at the local level. Furthermore, as the implementation of this bill hinges on the approval of a constitutional amendment, there may be additional debates regarding voter sentiment and the appropriateness of such tax relief measures.

Texas Constitutional Statutes Affected

Tax Code

• Chapter 11. Taxable Property And Exemptions
  • Section: New Section