Texas 2011 - 82nd Regular

Texas House Bill HB1880

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

Caption

Relating to a limitation on the appraised value for ad valorem tax purposes of certain residence homesteads of certain veterans.

Impact

The proposed changes would amend existing sections of the Texas Tax Code, particularly around property appraisal and taxation. By implementing a limitation on the appraised value of homesteads owned by qualified veterans, the bill is anticipated to facilitate greater financial stability for these individuals. Importantly, the adjustments would take effect on January 1 of the tax year following the first tax year in which a veteran qualifies for the limitation, thus ensuring a continuity of tax relief.

Summary

House Bill 1880 aims to provide tax relief to certain veterans by limiting the appraised value of their residence homesteads for ad valorem tax purposes. Specifically, the bill stipulates that the appraisal of properties owned by veterans, particularly those that have been donated or renovated at no charge, should not exceed specified amounts. This legislative effort seeks to ease the financial burden on veterans, ensuring that their property taxes remain manageable and in line with their circumstances.

Sentiment

Generally, the sentiment surrounding HB 1880 appears to favor the bill, particularly from lawmakers and advocacy groups focused on veterans' affairs. Proponents argue that the legislation is a necessary step in honoring the service and sacrifices of veterans and ensures they are not unduly burdened by high property taxes. However, there could be some concern regarding the financial implications for local governments that may rely on property taxes for funding essential services.

Contention

While most of the discussions have centered on support for the bill, there may be some concerns regarding its potential impact on local tax revenues. Some critics might argue that such measures could constrain the financial resources available to local government authorities, especially in school districts where funding is heavily reliant on property taxes. As with many tax-related bills, the balance between providing necessary support to veterans and maintaining adequate funding for public services remains a key point of contention.

Companion Bills

TX HJR108

Enabling for Proposing a constitutional amendment authorizing the legislature to provide for a limitation on the appraised value for ad valorem tax purposes of certain residence homesteads of certain veterans.

Similar Bills

TX HB157

Relating to the ad valorem taxation of residential real property.

TX HB132

Relating to the ad valorem taxation of residential real property.

TX HB1566

Relating to the ad valorem taxation of residential real property.

TX HB4261

Relating to a limitation on increases in the appraised value for ad valorem tax purposes of the residence homesteads of military veterans, individuals who are disabled or 65 years of age or older, and their surviving spouses.

TX HB2311

Relating to limitations on increases in the appraised value for ad valorem tax purposes of residence homesteads and single-family residences other than residence homesteads.

TX HB162

Relating to limitations on increases in the appraised value for ad valorem tax purposes of residence homesteads and single-family residences other than residence homesteads.

TX HB283

Relating to limitations on increases in the appraised value for ad valorem tax purposes of residence homesteads and single-family residences other than residence homesteads.

TX HB1648

Relating to the establishment of a limitation on the total amount of ad valorem taxes that a county may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.