Texas House Bill HB2146

Texas 2015 - 84th Regular

Caption

Relating to the deadline for filing an application for an exemption from ad valorem taxation of the residence homestead of a 100 percent or totally disabled veteran.

Impact

The proposed change is significant as it updates the existing tax code to offer veterans increased access to tax exemptions that they are entitled to. It facilitates a process that recognizes the unique challenges faced by disabled veterans, ensuring that they do not lose their eligibility due to administrative timelines. If the late application is approved, tax collectors are required to adjust the veteran’s tax bills accordingly, including offering refunds if taxes were previously paid.

Summary

House Bill 2146 seeks to amend the Texas Tax Code concerning the deadline for filing applications for property tax exemptions specifically for 100 percent or totally disabled veterans. The bill allows for late applications after the standard deadline under certain conditions. If a veteran's disability claim is approved by the United States Department of Veterans Affairs, they may apply for the homestead exemption within one year of that approval. This legislative change aims to provide relief to veterans who might have missed the filing deadline due to various circumstances related to their service-connected disabilities.

Conclusion

Overall, HB2146 reflects an effort by the Texas legislature to adapt its tax policies to better serve veterans, particularly those who face difficulties in navigating bureaucratic processes due to their disabilities. This aligns with broader initiatives aimed at enhancing support and recognition for the sacrifices made by service members.

Contention

While the bill primarily seeks to support disabled veterans, it may generate discussion regarding the potential administrative burden on local appraisal offices and revenue implications for local governments. Opponents may express concerns about the oversight associated with approving late applications, possibly arguing that it could lead to inconsistent practices among different appraisal districts.