TX
Texas House Bill HJR92

Texas 2009 - 81st Regular

Texas House Bill HJR92

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Sent toSOS
 
Proposed Const. Amend.
 

Caption

Proposing a constitutional amendment authorizing the legislature to exempt a portion of the assessed value of the residence homesteads of certain military servicemembers who have served in a hostile fire or imminent danger pay zone or a combat zone.

Impact

The implementation of HJR92 would require adjustments to the property tax code in Texas. It would necessitate the development of formulas to determine the value of the exemption based on the period of military service. Additionally, the resolution maintains provisions for local governments, allowing them to continue collecting previously pledged taxes related to existing debts, ensuring that public financing remains secure. Furthermore, it stipulates protective measures for school districts to mitigate revenue loss due to the implementation of the tax exemption.

Summary

HJR92 is a proposed constitutional amendment aimed at providing property tax relief specifically for certain military servicemembers who have served in designated hostile fire or combat zones. If passed, the resolution would authorize the Texas legislature to exempt a portion of the assessed value of residence homesteads belonging to these servicemembers from ad valorem taxation. This exemption is intended to offer financial assistance to veterans who have been exposed to significant risks during their service, recognizing their contributions to national security.

Contention

There may be varying opinions regarding HJR92, particularly surrounding the potential impact on local government revenue and equitable treatment of all veterans. While many may support tax relief for servicemembers as a form of recognition and gratitude, others may express concerns about the long-term fiscal implications for local jurisdictions. The debate could also include discussions on whether this exemption adequately addresses the needs of all veterans or if additional measures should be considered to enhance benefits for other segments of the veteran community.

Companion Bills

TX HB2934

Enabled by Relating to an exemption from ad valorem taxation of a portion of the appraised value of the residence homesteads of certain military servicemembers who have served in a hostile fire or imminent danger pay zone or a combat zone.

Previously Filed As

TX HJR23

Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation by a political subdivision other than a school district of a portion of the assessed value of a residence homestead based on the average assessed value in the preceding tax year of all qualified residence homesteads that are located in the same county as the homestead.

TX HJR199

Proposing a constitutional amendment authorizing the legislature to increase the amount of the exemption from ad valorem taxation by a school district of the market value of the residence homestead of a person who is elderly or disabled.

TX HJR207

Proposing a constitutional amendment to exempt from ad valorem taxation a portion of the market value of the residence homesteads of certain elderly persons and their surviving spouses.

TX HJR165

Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of all or part of the market value 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 SJR73

Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of all or part of the market value 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 HJR12

Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of all or part of the market value 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 HJR43

Proposing a constitutional amendment to provide for an exemption from ad valorem taxation by certain political subdivisions of a portion of the market value of the residence homestead of the parent or guardian of a person who is disabled and who resides with the parent or guardian.

TX SJR31

Proposing a constitutional amendment authorizing the governing body of a political subdivision other than a school district to adopt an exemption from ad valorem taxation of a portion, expressed as a dollar amount, of the market value of an individual's residence homestead.

TX HJR161

Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation by a political subdivision located wholly or partly in a populous county of a specified dollar amount, or a greater dollar amount specified by the governing body of the political subdivision, of the assessed value of a residence homestead.

TX SJR20

Proposing a constitutional amendment authorizing the governing body of a political subdivision to adopt an exemption from ad valorem taxation of a portion, expressed as a dollar amount, of the market value of an individual's residence homestead.

Similar Bills

No similar bills found.