Texas 2009 - 81st Regular

Texas Senate Bill SB192

Filed

11/10/08

Out of Senate Committee

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.

Impact

The implementation of SB192 will mainly affect sections of the Tax Code and Government Code in Texas. Specifically, it amends Section 11.13 of the Tax Code to establish the new exemption criteria for disabled veterans, which is expected to provide substantial economic benefits to those qualifying individuals. The exemption means that any residence homestead recognized under this provision will no longer be considered taxable property, thereby decreasing the financial burden on the affected veterans. With this change, the state acknowledges the sacrifices of these veterans by enabling them to retain more of their financial resources.

Summary

SB192 is a legislative act aimed at providing a property tax exemption for the residence homesteads of certain totally disabled veterans. The bill specifies that a disabled veteran classified with a 100 percent service-connected disability will be entitled to an exemption from the property taxes on the total appraised value of their residence homestead. This significant measure is designed to provide financial relief to veterans who have served their country and are facing challenges due to their disabilities.

Contention

While the bill may enjoy broad support due to its focus on supporting disabled veterans, there may be contention arising from the implications it has on local tax revenues. Tax exemptions can reduce the funding available for local governments, which could potentially affect public services and infrastructure if not balanced by other revenue sources. Moreover, discussions may revolve around the criteria for classification as a 'totally disabled veteran' and whether such definitions adequately reflect the diverse experiences of veterans in need of assistance. Critics may also raise concerns about ensuring the justification of the tax base and maintaining equity among property owners.

Companion Bills

TX HB62

Identical Relating to an exemption from ad valorem taxation of the residence homesteads of certain totally disabled veterans.

TX HB1008

Same As Relating to an exemption from ad valorem taxation of the residence homesteads of certain totally disabled veterans.

Previously Filed As

TX HB5293

Relating to the exemption from ad valorem taxation of the total appraised value of the residence homestead of the surviving spouse of a 100 percent or totally disabled veteran.

TX SB748

Relating to the provision of state aid to certain local governments to offset the cost of the exemption from ad valorem taxation of the residence homestead of a 100 percent or totally disabled veteran.