Texas 2009 - 81st Regular

Texas Senate Bill SB1159

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

Caption

Relating to an exemption from ad valorem taxation of the residence homesteads of certain totally disabled veterans and to continuing the exemption on the same property for the surviving spouse or children of such a veteran, and to the amount of the exemption from ad valorem taxation to which a disabled veteran is entitled based on disability rating.

Impact

If enacted, SB1159 would alter existing state tax laws to include broader provisions for property tax exemptions for disabled veterans and their families. It would ensure that the surviving spouse retains the same tax benefits as the deceased veteran, provided they have not remarried and continue to reside in the homestead. Additionally, it allows for surviving children under 18 to benefit from the exemption. This legislation is expected to ease the financial strain on families affected by the loss of a service member, potentially improving their overall quality of life.

Summary

Senate Bill 1159 seeks to provide significant tax relief for disabled veterans by establishing an exemption from ad valorem taxation for the total appraised value of their residence homesteads. Specifically, it targets veterans who receive 100 percent disability compensation from the United States Department of Veterans Affairs due to a service-connected disability, thereby ensuring that their homes are not subject to property taxes. This exemption is also extended to surviving spouses and children of these veterans, offering financial security to families during difficult times. The intent is to reduce the financial burden on veterans who often face challenges following their service.

Contention

Discussion around SB1159 has highlighted a few contentious points. Advocates argue that the bill recognizes the sacrifices made by veterans and their families and aims to provide them with the financial relief they deserve. However, some critics express concerns over the potential implications of expanded tax exemptions on state revenue and whether this may affect funding for essential public services. There may also be discussions regarding the criteria for eligibility, particularly relating to the definitions of disability and dependents, which could influence the scope and efficacy of the exemption.

Additional_notes

Senate Bill 1159 addresses both the immediate need for tax relief for veterans and extends this support to their families, reflecting a growing recognition of the sacrifices made by service members. The bill is positioned as a step towards enhancing veteran benefits and fostering a supportive environment for those who have served the nation.

Companion Bills

TX SJR33

Enabling for Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation the residence homestead of the surviving spouse of a 100 percent or totally disabled veteran or the principal place of residence of the surviving minor children of such a disabled veteran in an amount equal to the amount of the residence homestead exemption to which the disabled veteran was entitled on the same property.

Similar Bills

TX HB3212

Relating to providing for a reduction of the appraised value of a residence homestead for ad valorem tax purposes for the first tax year in which the owner qualifies the property for a residence homestead exemption based on the amount by which the limitation on increases in the appraised value of a residence homestead reduced the appraised value of the owner's former residence homestead for the last tax year in which the owner qualified the former residence homestead for a residence homestead exemption.

NH HB304

Relative to labeling requirements for food produced in homestead kitchens.

TX HB862

Relating to the transfer of the limitation on school district, county, municipal, or junior college district ad valorem taxes on the residence homestead of a person who is elderly or disabled to a subsequent homestead of that person.

NJ A3065

Establishes pilot program in Division of Taxation to provide income tax credits for the opening of certain homesteads to hunting activities in areas with high number of wildlife incidents.

TX HJR153

Proposing a constitutional amendment to authorize the legislature to provide for a reduction of the appraised value of a residence homestead for ad valorem tax purposes for the first tax year in which the owner qualifies the property for a residence homestead exemption based on the amount by which the limitation on increases in the appraised value of a residence homestead reduced the appraised value of the owner's former residence homestead for the last tax year in which the owner qualified the former residence homestead for a residence homestead exemption.

TX HB3315

Relating to an adjustment of the limitations on school district, county, municipal, and junior college district ad valorem taxes on residential homesteads of elderly and disabled persons and their surviving spouses.

FL H0775

Assessment of Homestead Property

TX HJR8

Proposing a constitutional amendment establishing a limitation on the total amount of ad valorem taxes that political subdivisions may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.