Texas House Bill HB214

Texas 2013 - 83rd Regular

• Filed: 11/26/12

Caption

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.

Impact

The implementation of HB 214 would directly impact state tax revenue as it removes a portion of property tax contributions from certain individuals who meet the specified criteria. The measure is designed to recognize and support the families of veterans by alleviating some tax burdens. It also ensures that the financial entitlements initially provided to the veteran extend to their spouse, potentially improving their financial stability in the face of loss.

Summary

House Bill 214 proposes an exemption from ad valorem taxation for the total appraised value of the residence homestead of the surviving spouse of a 100% disabled veteran. This exemption is significant as it aims to provide financial relief to the spouses of veterans who have served and have been recognized as totally disabled due to their service. The bill amends the Texas Tax Code to ensure that the surviving spouse retains the same tax exemption that the veteran benefited from prior to their passing, provided that the spouse has not remarried and continues to reside in the veteran's homestead.

Contention

While the bill has garnered support for its intention to aid veterans' families, there could be points of contention regarding its broader fiscal implications. Critics may raise concerns about the potential reduction in property tax revenues that could affect local governments and services, funding for public schools, and infrastructure. Debates may also revolve around the qualifications set forth in the bill, such as the remarriage clause, which might be seen as a fair condition or an undue restriction depending on differing perspectives on supporting veterans' families.