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 who died before the law authorizing a residence homestead exemption for such a veteran took effect.
Impact
If HJR21 is passed, it would lead to significant changes in the state's property tax laws, allowing surviving spouses of qualifying veterans to potentially retain more disposable income for their households. The bill clarifies the conditions under which this exemption is applicable; for example, the surviving spouse must not have remarried and must maintain the property as their residence homestead. This would ensure that assistance is directed solely to those who are directly affected and maintaining their veteran family legacy.
Summary
HJR21 proposes a constitutional amendment that authorizes the Texas legislature to provide an exemption from ad valorem taxation for the residence homestead of surviving spouses of 100 percent or totally disabled veterans. This proposed change addresses those spouses whose partners died before the enactment of the exemption law specifically designed for disabled veterans. The bill highlights the commitment of the state to support veterans and their families, acknowledging their sacrifices by easing their financial burdens associated with property taxes.
Contention
While the proposal is generally seen as favorable towards veterans and their families, discussions surrounding HJR21 may raise concerns regarding the implications of additional exemptions on state revenue. Some may argue that these exemptions could lead to reduced funding for essential services that rely on property tax revenues. Additionally, there could be debates over the eligibility criteria outlined in the amendment, with some advocacy groups pushing for broader definitions that might include more families of disabled veterans.
Enabled by
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.
TX HJR28
Duplicate
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 who died before the law authorizing a residence homestead exemption for such a veteran took effect.
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 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 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 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 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 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 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 military service member who is killed or fatally injured in the line of duty.
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 military service member who is killed or fatally injured in the line of duty.
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 military service member who is killed or fatally injured in the line of duty.