Texas House Bill HJR28

Texas 2009 - 81st Regular

• Filed: 11/21/08

Caption

Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation a portion of the assessed value of the residence homesteads of military servicemembers who are serving on active duty.

Impact

If enacted, HJR28 would have a significant impact on property tax laws in Texas, particularly regarding how ad valorem taxes are assessed for active duty military personnel. The proposed exemption could reduce the property tax burden on eligible servicemembers, offering them more financial flexibility. In addition, the legislation includes provisions to ensure that school districts are protected from revenue loss due to the implementation of this exemption, suggesting that a formula will be developed to maintain funding levels despite the reduction in taxable property value.

Summary

HJR28 proposes a constitutional amendment that would authorize the Texas Legislature to exempt a portion of the assessed value of residence homesteads owned by military servicemembers on active duty from ad valorem taxation. Specifically, the bill seeks to exempt $3,000 of the assessed home value for eligible servicemembers, which includes those serving in the armed forces of the United States, Texas National Guard, or the National Guard of another state. The measure aims to provide financial relief to military families while recognizing their service and sacrifice during active duty.

Contention

Discussions surrounding HJR28 may highlight several points of contention, particularly regarding fiscal impacts on local governments and school districts. While proponents argue that the bill is necessary to support military families, critics may raise concerns about the long-term financial implications for local tax revenues. Moreover, there could be debates on whether the proposed exemption adequately addresses the unique financial challenges faced by military families, especially considering varying housing costs across the state.