Texas 2011 - 82nd Regular

Texas House Bill HB95

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

Caption

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

Impact

If enacted, HB95 will amend tax laws related to property exemptions for surviving spouses of disabled veterans. The bill specifies that such an exemption applies to the total appraised value of the residence homestead. This change could provide significant financial relief for many families affected by the loss of a veteran, allowing them to maintain stability in their homes without the burden of ad valorem taxes. However, the implementation of this bill is contingent upon the approval of a constitutional amendment proposed by the 82nd Legislature in 2011.

Summary

House Bill 95 (HB95) proposes an exemption from ad valorem taxation for the residence homestead of the surviving spouse of a 100 percent or totally disabled veteran. This bill seeks to alleviate the tax burden on surviving spouses, provided they have not remarried since the death of the veteran. By amending the Tax Code, the bill aims to ensure that these individuals can retain their homes without the stress of property taxes that may otherwise hinder their financial stability.

Sentiment

Overall, the sentiment surrounding HB95 appears to be positive, as it strives to provide a tangible benefit to the families of disabled veterans. Supporters of the bill typically express that it is a necessary recognition of the sacrifices made by these service members and their families. However, there may be some conflicting viewpoints regarding the potential budgetary implications of these tax exemptions on local government revenues.

Contention

Notable points of contention could arise from discussions about how to balance the tax revenue needs of local governments with the goal of providing financial relief to surviving spouses of veterans. Critics may argue that extensive tax exemptions like those proposed by HB95 could exacerbate funding challenges for essential public services. The debate surrounding the bill will likely focus on how best to honor veterans while ensuring that local municipalities remain adequately funded.

Companion Bills

TX HJR23

Enabling for Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of 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.

TX SB516

Identical 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.