Texas Senate Bill SJR40

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, SJR40 would amend Section 1-b of Article VIII of the Texas Constitution, enabling the legislature to authorize exemptions from ad valorem taxation on the residence homesteads of eligible surviving spouses. This change would not only acknowledge the contributions of disabled veterans but also alleviate the financial burden on their families by reducing property tax liabilities. The proposed amendment could serve as a vital support mechanism for widows and widowers who are managing the challenges that accompany both grief and financial obligations.

Summary

SJR40 proposes a constitutional amendment that would allow the Texas legislature to create a tax exemption for the surviving spouses of 100 percent or totally disabled veterans who passed away before the implementation of a residence homestead exemption law. The amendment aims to provide these surviving spouses similar benefits to those that would have been available to them had the exemption law been effective at the time of the veteran's death. This initiative seeks to recognize the sacrifice of veterans and provide financial relief to their families.

Contention

Though there may not have been significant recorded opposition to SJR40 in the provided texts, legislation related to taxation and exemptions often raises debates surrounding the distribution of state resources. Some critics could argue that such tax exemptions would lead to a reduction in local revenue, potentially impacting community services. Conversely, supporters would likely emphasize the program's importance for honoring veteran sacrifices and recognizing the unique struggles faced by their families, especially in ensuring that surviving spouses can maintain their homes without the added financial strain of property taxes.