Texas House Bill HB2838

Texas 2015 - 84th Regular

Caption

Relating to the authority of the governing body of a taxing unit to provide an additional exemption from ad valorem taxation of the residence homesteads of certain surviving spouses of peace officers and firefighters killed in the line of duty.

Impact

If enacted, HB 2838 would amend the Texas Tax Code by adding specific provisions allowing local taxing units the authority to adopt this exemption as a percentage of the homestead's appraised value or a specified dollar amount. The implications of the bill extend to local governments, as they would need to evaluate and determine the applicability of the exemption within their jurisdictions. The legislation prescribes that these exemptions will not impede the obligations of any preexisting debts pledged by the taxing unit, thus balancing the needs of surviving spouses with the financial responsibilities of local governments.

Summary

House Bill 2838 aims to provide an additional ad valorem tax exemption for the residence homesteads of certain surviving spouses of peace officers and firefighters who were killed in the line of duty. This legislation seeks to alleviate some of the financial burdens on these surviving spouses, helping them maintain their homes during a difficult time following the loss of their partners. The bill lays out specific conditions under which the exemption can be claimed, emphasizing the necessity for the spouse to not have remarried and to have lived in the residence as their homestead at the time of the peace officer's or firefighter's death.

Contention

The bill has potential points of contention regarding its fiscal impact on local jurisdictions. Critics may argue that while the intent of providing relief to surviving spouses is commendable, the additional exemptions could lead to reduced tax revenues for local governments, complicating their budgets. Furthermore, there may be discourse regarding the eligibility criteria, particularly concerning the remarriage clause, which some might see as restrictive. Supporters will likely highlight the moral obligation to support the families of those who have sacrificed their lives in service to the community.