Texas House Bill HB461

Texas 2011 - 82nd Regular

• Filed: 12/21/10
• Introduced: 12/21/10
• Refer: 2/17/11

Caption

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

Impact

If passed, HB461 would amend the Texas Tax Code to clarify the conditions under which surviving spouses of disabled veterans can receive tax exemptions. This change would exempt the total appraised value of the property from taxation, alleviating some financial pressures on families already coping with loss. The act emphasizes a commitment by the state to support veterans and their families, particularly those facing adversity due to the disabilities of their loved ones. It is targeted to take effect from January 1, 2012, contingent upon voter approval of a constitutional amendment related to this exemption.

Summary

House Bill 461 aims to provide an exemption from ad valorem taxation for the residence homestead of the surviving spouse of a 100 percent or totally disabled veteran. This legislation seeks to ease the financial burden on the surviving spouses by allowing them to retain the same homestead exemption as the deceased veteran, thus promoting stability in their housing situation. The bill includes specific provisions outlining the prerequisites needed for the exemption, such as the requirement that the property remains the residence homestead of the surviving spouse after the veteran's death.

Sentiment

The sentiment surrounding HB461 appears largely positive, particularly among advocacy groups for veterans and their families. Supporters commend the bill as a recognition of the sacrifices made by disabled veterans and an acknowledgment of their families' ongoing challenges. Critics, however, may raise concerns about the implications of property taxation reforms, arguing that such exemptions could impact local tax revenues. Overall, the bill falls within a constructive dialogue aimed at providing tangible benefits to those who have served the nation.

Contention

A notable point of contention regarding HB461 addresses its dependence on a proposed constitutional amendment that must be approved by voters before the bill's provisions can take effect. Opponents may argue that such amendments complicate the legislative process and could hinder timely assistance to deserving families. The requirement for voter approval introduces an additional layer of complexity and potential delays in implementation, which could be seen as a drawback by those seeking immediate financial relief for surviving spouses.