Texas Senate Bill SJR21

Texas 2011 - 82nd Regular

• Introduced: 2/3/11
• Refer: 2/14/11

Caption

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.

Impact

If enacted, SJR21 would amend Section 1-b of Article VIII of the Texas Constitution, creating a specific provision that benefits the surviving spouses of disabled veterans. By allowing for a tax exemption equivalent to what the veteran received, the bill seeks to lessen the financial burden on families following the loss of a veteran. This change would directly affect local government revenue from property taxes, as exemptions typically reduce the overall tax base available for public services.

Summary

SJR21 proposes a constitutional amendment in Texas that would authorize the legislature to provide an exemption from ad valorem taxation for the residence homestead of surviving spouses of 100 percent or totally disabled veterans. This exemption would be equal to the amount of the exemption that the disabled veteran was entitled to prior to their death, provided that the surviving spouse has not remarried. This legislation aims to extend financial relief to the families of disabled veterans, recognizing their service and sacrifice.

Sentiment

The sentiment surrounding SJR21 appears to be generally positive, particularly among veteran advocacy groups and lawmakers who support the measure as a way to honor veterans' contributions. Proponents argue that this amendment is a necessary step in providing adequate support to military families, while critics may question the implications for local tax revenue. Overall, the discussion reflects a sentiment of respect and gratitude for those who have served in the military.

Contention

While most discussions seem to focus on the positive aspects of SJR21, potential points of contention may arise concerning the financial impact on local governments and taxpayers. Some legislators and constituents may worry that granting additional tax exemptions could lead to funding shortfalls for essential public services. As this bill aims to alter tax regulations, its consideration will likely involve balancing support for veterans with the fiscal responsibilities of local government.