Texas 2009 - 81st Regular

Texas House Bill HB1661

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to an exemption from ad valorem taxation of $60,000 of the appraised value of the residence homesteads of military servicemembers who are serving on active duty.

Impact

If enacted, HB 1661 would directly affect the calculation of property taxes for qualifying servicemembers, allowing them to benefit from a reduction in taxable property value. This change may result in significant savings in property taxes, which could encourage budget stability for military families. The bill mandates that individuals seeking this exemption must apply, including providing documentation of their active duty status. This requirement is designed to ensure that only eligible individuals receive the benefits, thereby maintaining the integrity of the exemption.

Summary

House Bill 1661 proposes an exemption of $60,000 from the appraised value of the residence homesteads of military servicemembers serving on active duty. This bill seeks to amend the Texas Tax Code, specifically targeting members of the armed forces, Texas National Guard, and reserve components while they are serving under orders from the President of the United States. It is an initiative aimed at providing financial relief to military families during their service, easing the tax burden they encounter while fulfilling their duties.

Contention

While proponents of HB 1661 argue that the bill provides much-deserved support for military families, critics may raise concerns about the implications of further reduction in tax revenues at the local level. Such exemptions can limit funding for community services, schools, and infrastructure, which are often funded through property taxes. The balance between supporting military families and ensuring adequate public services may lead to robust discussions during legislative sessions, as local entities may urge caution in expanding exemptions that could diminish their fiscal capabilities.

Companion Bills

TX HJR69

Enabling for Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation not more than $60,000 of the assessed value of the residence homesteads of military servicemembers who are serving on active duty.

Previously Filed As

TX HB5134

Relating to an exemption from ad valorem taxation of the total appraised value of the residence homesteads of certain elderly persons and their surviving spouses.

TX HB215

Relating to an exemption from ad valorem taxation of the total appraised value of the residence homesteads of certain elderly persons and their surviving spouses.

TX HB207

Relating to an exemption from ad valorem taxation of the total appraised value of the residence homesteads of certain elderly persons and their surviving spouses.

TX HB96

Relating to an exemption from ad valorem taxation of the total appraised value of the residence homesteads of certain elderly persons and their surviving spouses.

TX HB68

Relating to an exemption from ad valorem taxation of the total appraised value of the residence homesteads of certain elderly persons and their surviving spouses.

TX HB3973

Relating to an exemption from ad valorem taxation of a portion of the appraised value of the residence homesteads of certain elderly persons and their surviving spouses.

TX HB5013

Relating to an exemption from ad valorem taxation of 50 percent of the appraised value of the residence homestead of a person who has received a residence homestead exemption on the property for at least the preceding 10 years.

TX HB4181

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.

TX SB1604

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.

TX HB50

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.

Similar Bills

TX HB1648

Relating to the establishment of a limitation on the total amount of ad valorem taxes that a county may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

TX HB4478

Relating to the establishment of a limitation on the total amount of ad valorem taxes that a county may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

TX HB1104

Relating to the phasing out of ad valorem taxes on the residence homesteads of elderly persons by 2021.

TX HB982

Relating to the authority of a taxing unit other than a school district, county, municipality, or junior college district to establish a limitation on the amount of ad valorem taxes that the taxing unit may impose on the residence homesteads of certain low-income individuals who are disabled or elderly and their surviving spouses.

TX HB3757

Relating to the authority of a taxing unit other than a school district, county, municipality, or junior college district to establish a limitation on the amount of ad valorem taxes that the taxing unit may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses and to the information required to be included in a tax bill.

TX HB69

Relating to a limitation on the total amount of ad valorem taxes that may be imposed by a taxing unit on the residence homestead of an eligible person who is a member of a reserve component of the United States armed forces and is ordered to active military duty.

TX HB670

Relating to the authority of a taxing unit other than a school district to establish a limitation on the amount of ad valorem taxes that the taxing unit may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

TX SB488

Relating to the authority of a taxing unit other than a school district to establish a limitation on the amount of ad valorem taxes that the taxing unit may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.