Texas 2011 - 82nd Regular

Texas Senate Bill SJR32

Voted on by Senate
 
Out of House Committee
 
Voted on by House
 
Sent toSOS
 
Proposed Const. Amend.
 

Caption

Proposing a constitutional amendment authorizing the legislature to increase the amount of the exemption from ad valorem taxation of property owned by the surviving spouse or surviving minor children of a member of the armed forces of the United States who dies while on active duty.

Impact

The proposed amendment would directly impact the property tax regulations under Article VIII of the Texas Constitution. By increasing the exemption amounts available to qualifying families, the resolution reflects an acknowledgment of their sacrifices and aims to ease their financial hardships. The specifics of how much the exemptions would increase have not been outlined in the resolution, leaving discretion to future legislative actions. This legislative alteration could potentially serve as a model for similar initiatives in relation to other vulnerable populations, thereby influencing future tax policy discussions in Texas.

Summary

SJR32 is a joint resolution proposing a constitutional amendment that would allow the Texas Legislature to increase the ad valorem tax exemption for property owned by the surviving spouse or minor children of a member of the armed forces who dies while on active duty. This resolution aims to provide financial relief to families affected by the loss of a service member by potentially raising the appraisal value of their property for tax exemptions beyond the current limits established for veterans and their families. In essence, it seeks to honor the sacrifices of military families by mitigating their tax burdens during difficult times.

Sentiment

The general sentiment surrounding SJR32 appears to be supportive, especially among legislators and advocacy groups focused on veterans' affairs. Many view the bill as a necessary step to support military families, recognizing the emotional and financial toll incurred by the loss of a service member. However, there might be some concerns regarding the broader fiscal implications of increasing tax exemptions, as it could affect local revenue streams used for public services.

Contention

Notable points of contention may arise around the fiscal responsibility of increasing tax exemptions and potential long-term impacts on local governments' budgets. While proponents emphasize the importance of supporting military families, opponents may argue about the balance between aiding these families and maintaining adequate funding for public services. There may also be discussions about whether the proposed changes are sufficient or too modest in relation to the sacrifices made by service members and their families.

Companion Bills

TX SB1089

Enabled by Relating to the amount of the exemption from ad valorem taxation of property owned by the surviving spouse or surviving minor children of a member of the armed forces of the United States who dies while on active duty.

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