Texas House Bill HJR62

Texas 2013 - 83rd Regular

Caption

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 member of the armed services of the United States who is killed in action.

Impact

If enacted, HJR 62 would amend Section 1-b of Article VIII of the Texas Constitution, allowing the legislature to enact laws that provide for such tax exemptions. Notably, it would permit the surviving spouse to apply the exemption to a new homestead if they choose to relocate, as long as they have not remarried. This measure reflects a broader effort to honor and support military families who continue to cope with their loss, creating potential long-term savings on property taxes for eligible beneficiaries.

Summary

HJR 62 is a proposed constitutional amendment in Texas aimed at providing an exemption from ad valorem taxation for the residence homestead of the surviving spouse of a member of the armed services who has been killed in action. This amendment intends to lessen the financial burden on military families who have lost a service member, recognizing their sacrifice and offering tangible support through tax relief. The resolution specifies that the exemption applies only if the surviving spouse has not remarried since the service member's death.

Contention

Discussions surrounding HJR 62 indicate a strong consensus among legislators, with the bill facing no opposition during its voting process—141 yeas to 0 nays. However, like many tax-related measures, potential points of contention could arise regarding the definition of eligibility and the financial implications of enforcing such exemptions at the municipal level. While the core intent is to provide support, there may be debates about how such exemptions could affect local government budgets and the distribution of tax burdens across other property owners.