Texas House Bill HB570

Texas 2017 - 85th Regular

• Filed: 12/12/16

Caption

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

Impact

If passed, HB570 would modify the Texas Tax Code to incorporate these exemptions, which could provide significant tax relief for eligible surviving spouses. The exemption applies to the total appraised value of the residence homestead, and it will be effective from January 1 of the tax year in which the spouse qualifies for the exemption. The bill is designed to offer consistent support to families of first responders across Texas, ensuring that they are not financially burdened following the tragic loss of their partners.

Summary

House Bill 570 proposes an exemption from ad valorem taxation for the residence homestead of a surviving spouse whose first responder partner was killed or fatally injured in the line of duty. The bill defines 'first responders' in accordance with existing Texas law and stipulates that the tax exemption applies only if the surviving spouse has not remarried since the first responder's death. Additionally, the exemption can be transferred to a new homestead if the conditions are met, thus providing financial relief to those who lost loved ones in the service of public safety.

Contention

Notably, there may be some contention surrounding the eligibility criteria of the bill, especially concerning the definition of first responders and the implication of remarriage on tax exemptions. Discussions may arise regarding whether more should be done to support families facing hardship post-tragedy or whether the proposed tax exemption suffices. Some lawmakers and advocacy groups may argue for broader definitions or enhanced support mechanisms, reflecting the ongoing conversation about the state's commitment to public safety personnel and their families.