Texas 2011 - 82nd Regular

Texas House Bill HB526

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

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

The enactment of HB 526 would positively impact state laws by adding provisions that secure tax exemptions for surviving spouses, thus enhancing economic welfare and aiding in the housing stability of these families. This exemption is vital, as it allows the widowed spouse to reside in the veteran's home without the additional burden of property taxes, which could otherwise lead to financial hardships or the loss of their home. This aligns state policies with the intent of honoring veterans through supportive measures for their families.

Summary

House Bill 526 proposes an amendment to the Texas Tax Code, specifically regarding the exemption from ad valorem taxation for the residence homestead of the surviving spouse of a 100 percent or totally disabled veteran. This bill aims to provide tax relief by allowing the surviving spouse to maintain the same exemption level on their residence homestead as the deceased veteran had, ensuring financial stability for families of disabled veterans who have passed away.

Sentiment

The general sentiment surrounding HB 526 is supportive, particularly among veterans' advocacy groups and lawmakers who view it as an important recognition of the sacrifices made by disabled veterans and their families. Lawmakers see the bill as a necessary step in promoting financial security for surviving spouses, while concerns over the fiscal implications for local government financing may arise among opposition voices. Nevertheless, bipartisan support is expected as the bill addresses significant issues of veteran welfare.

Contention

While the sentiment is largely favorable, there could be points of contention regarding the long-term impact on local government budgets due to the potential loss of property tax revenue if many surviving spouses apply for this exemption. Additionally, there may be discussions about the fairness of providing such an exemption compared to other demographics that may face financial challenges. Ensuring that the support provided through HB 526 does not hinder the financial sustainability of local services remains a critical topic of dialogue.

Companion Bills

TX HJR52

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 in an amount equal to the amount of the residence homestead exemption to which the disabled veteran was entitled on the same property.

TX SB516

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

Similar Bills

No similar bills found.