Texas Senate Bill SJR16

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, SJR16 would amend Section 1-b of Article VIII of the Texas Constitution to include provisions that allow the legislature to define the extent of property tax relief available to qualifying surviving spouses. This could notably reduce the financial burden on these families, enabling them to retain their homes while they navigate the transitional period following the loss of their military partner. The provisions take effect on January 1, 2014, and are aimed at providing timely support to the affected families during the tax year thereafter.

Summary

SJR16 proposes a constitutional amendment 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 initiative reflects the state's commitment to honor the sacrifices made by military personnel and support their families, particularly in times of loss. The bill specifically mandates that the surviving spouse will be entitled to receive the exemption as long as they have not remarried since the death of their spouse.

Contention

While SJR16 is generally aimed at providing support to veterans' families, discussions surrounding the bill could involve varying viewpoints. Some may argue about the implications of extending such tax exemptions, including potential impacts on local revenue derived from property taxes. Additionally, there could be debates surrounding which properties qualify for this exemption and the criteria for determining eligibility. Careful examination would be necessary to ensure that the benefits reach the intended recipients without creating loopholes that might be exploited.