Texas 2015 - 84th Regular

Texas House Bill HB1271

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to an exemption from ad valorem taxation of the total appraised value of the residence homestead of a veteran or current member of the armed services of the United States while the veteran or current service member participates in a veterans court program.

Impact

If passed, HB 1271 would directly impact the taxation of residential properties owned by qualified veterans and active service members by potentially alleviating their tax burden. This helps ensure that veterans involved in rehabilitative programs are not financially disadvantaged during a crucial period of their lives, enabling them to stabilize and reintegrate into society. The bill may lead to increased financial security for these individuals, thus supporting their successful transition post-service.

Summary

House Bill 1271 is aimed at providing an exemption from ad valorem taxation on the total appraised value of the residence homestead for veterans and current members of the armed services who are participating in veterans court programs. The bill proposes to amend the Tax Code by adding a new section, specifically targeting support for those involved in programs designed to assist military members in avoiding entanglement with the criminal justice system. This exemption applies only during the period when the individual is engaged in these court programs, thereby recognizing their efforts towards rehabilitation and community reintegration.

Contention

While the bill is likely to garner support from various veteran advocacy groups, it does raise some points of contention. Critics might argue about the implications of such tax exemptions on local government revenues and whether such financial benefits could lead to inequities among property taxpayers. The need for balancing support for veterans with the fiscal responsibilities of local governments could create a divisive debate during discussions around the bill's introduction and its anticipated outcomes.

Companion Bills

TX HJR84

Enabling for Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation the total assessed value of the residence homestead of a veteran or current member of the armed services of the United States while the veteran or current service member participates in a veterans court program.

Similar Bills

CA AB1885

Debtor exemptions: homestead exemption.

FL H1105

Rescinding a Homestead Exemption Application

CA SB832

Debtor exemptions: homestead exemption.

NJ A3065

Establishes pilot program in Division of Taxation to provide income tax credits for the opening of certain homesteads to hunting activities in areas with high number of wildlife incidents.

FL H0775

Assessment of Homestead Property

NH HB304

Relative to labeling requirements for food produced in homestead kitchens.

TX HB4478

Relating to the establishment of a limitation on the total amount of ad valorem taxes that a county may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

TX HB1648

Relating to the establishment of a limitation on the total amount of ad valorem taxes that a county may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.