Texas House Bill HB69

Texas 2009 - 81st Regular

• Filed: 11/10/08
• Out of House Committee: 4/17/09

Caption

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.

Impact

The proposed limitation would significantly affect the financial obligations of military members, particularly in maintaining housing during and after their service. It restricts local taxing jurisdictions from raising property taxes beyond the previous year's rate during periods of active duty for qualifying individuals. Thus, it creates a safeguard for service members, ensuring that their tax liabilities do not unduly burden them while they are fulfilling their military obligations. This measure can potentially lead to increased housing stability for those serving in the military, as they may not face sudden tax hikes upon their engagement in active service.

Summary

House Bill 69 introduces a limitation on the total amount of ad valorem taxes imposed by a taxing unit on the residence homestead of members of the reserve components of the United States armed forces who are ordered to active military duty. The bill aims to protect eligible individuals from escalating property taxes during their active duty service, fostering a more stable financial environment for service members. This amendment to Chapter 11 of the Texas Tax Code is designed to apply specifically to those who are deployed or stationed more than 60 miles away from their residence, ensuring they meet distinct criteria before qualifying for the tax limitation.

Contention

While the bill addresses a critical need for military families, there are points of contention related to its implementation and scope. Critics may argue that limiting tax increases could impact local revenue negatively, as taxing units rely on these revenues for essential services and infrastructure. Additionally, there could be concerns regarding the definitions of eligibility and the administrative burden these tax limitations place on local governments tasked with measuring and enforcing the provisions of this legislation. Balancing the needs of military families with the financial realities faced by local governments might present challenges in future discussions.