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.
Impact
The commitment to exempt from property taxes signifies a change in how the state approaches veteran benefits and resource allocation for their families. If passed, the amendment would amend Section 1-b of Article VIII in the Texas Constitution, establishing clearer and more beneficial provisions for surviving spouses of disabled veterans. This proposal would not only potentially alter the financial landscape for these specific families but may also set a precedent for further enhancements to veteran benefits in Texas, ensuring that their sacrifices are honored even after their passing.
Summary
HJR47 proposes a constitutional amendment that would allow the Texas legislature to exempt the residence homestead of the surviving spouse of a 100% or totally disabled veteran from ad valorem taxation. The exemption would match the amount of the homestead exemption that the disabled veteran was entitled to for the same property, providing ongoing financial relief to spouses of veterans who have made sacrifices for the country. This amendment signifies recognition of the hardships faced by surviving spouses and aims to alleviate some of their financial burdens related to property taxes.
Sentiment
The general sentiment surrounding HJR47 appears to be largely positive, particularly among veterans' advocacy groups and legislators who support increased benefits for veterans and their families. Many consider this amendment a meaningful recognition of the dedication and sacrifices made by veterans, promoting the idea that their families should receive continued support. Opposition, if any, may stem from concerns about potential impacts on state revenue and budget allocations, but these details seem minimal in the discussions available.
Contention
Notable points of contention may arise regarding the implications for state tax revenues. Critics could argue that providing such exemptions could strain local governments' finances affected by reduced property tax income. Nonetheless, proponents of the bill might counter that the moral imperative to support the families of disabled veterans outweighs these financial concerns. The ongoing debate around balancing fiscal responsibility with social support for veterans and their families may continue as this bill progresses.
Enabled by
Relating to the exemption from ad valorem taxation of the residence homestead of the surviving spouse of a 100 percent or totally disabled veteran.
TX SJR21
Similar
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.
Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of all or part of the market value of the residence homestead of the surviving spouse of a 100 percent or totally disabled veteran regardless of whether the property was the residence homestead of the surviving spouse when the disabled veteran died.
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.
Proposing a constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district and to adjust the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in the exemption amount.
Proposing a constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district and to adjust the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in the exemption amount.
Proposing a constitutional amendment to exempt from ad valorem taxation the total market value of the residence homesteads of certain elderly persons and their surviving spouses.
Proposing a constitutional amendment establishing a limitation on the total amount of ad valorem taxes that a county may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses.
Proposing a constitutional amendment providing for an exemption from ad valorem taxation for public school purposes of a dollar amount or a percentage, whichever is greater, of the market value of a residence homestead and providing for an adjustment of the limitation on the total amount of ad valorem taxes that may be imposed for those purposes on the homestead of a person who is elderly or disabled to reflect increases in the exemption amount.
Proposing a constitutional amendment providing for an exemption from ad valorem taxation for public school purposes of a dollar amount or a percentage, whichever is greater, of the market value of a residence homestead and providing for an adjustment of the limitation on the total amount of ad valorem taxes that may be imposed for those purposes on the homestead of a person who is elderly or disabled to reflect increases in the exemption amount.
Proposing a constitutional amendment providing for an adjustment of the limitation on the total amount of ad valorem taxes that may be imposed by a school district on the residence homestead of a person who is elderly or disabled to reflect the most recent increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district.
Proposing a constitutional amendment to exempt from ad valorem taxation the total market value of the residence homesteads of certain elderly persons and their surviving spouses.