Texas House Bill HJR64

Texas 2009 - 81st Regular

Caption

Proposing a constitutional amendment authorizing a political subdivision to exempt from ad valorem taxation the total assessed value of the residence homestead of a member of a reserve component of the United States armed forces who is serving on active duty during a war or national emergency.

Impact

If adopted, this amendment would modify the Texas Constitution by adding provisions allowing local governing bodies the authority to enact such tax exemptions. Political subdivisions, which include cities and counties, could decide to grant exemptions through official actions. Alternatively, a tax exemption could be established following a petition from the electorate, which demonstrates a democratic approach to assessing the community's desire for such exemptions. Additionally, if there is existing debt pledged against ad valorem taxes, the amendment ensures that tax collections can continue until the debt is discharged.

Summary

HJR64 proposes a constitutional amendment that allows a political subdivision to exempt the total assessed value of the residence homestead of members of the reserve components of the United States armed forces while they are on active duty during a war or national emergency. This legislation aims to alleviate the financial burden on military personnel who are unable to reside in their homes due to their service commitments. The intent is to offer some form of tax relief to support these individuals and recognize their sacrifices during critical times.

Contention

The legislation has the potential to ignite discussions around fairness and the allocation of tax responsibilities among citizens. While proponents argue it provides necessary support to armed forces members, critics may raise concerns regarding the financial implications for local governments and how it could affect their budgeting or public services. There are also considerations regarding equity; for example, whether it is fair to exempt only a specific group within the community while others remain liable for taxes on their residences.

Notable_points

The bill includes provisions that require legislative guidance on the eligibility for exemptions based on deployment circumstances. This introduces an element of flexibility and responsiveness to individual servicemembers’ situations, which may be viewed favorably. Through its approach, HJR64 reflects a commitment to supporting military personnel during their service and could serve as a model for other states considering similar measures.