TX
Texas House Bill HB3280

Texas 2015 - 84th Regular

Texas House Bill HB3280

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 for property owned by a charitable organization for the purpose of donation to a partially disabled veteran for use as the veteran's residence homestead and for property donated to such a veteran by, or purchased by such a veteran with a donation from, such an organization for that purpose.

Impact

If enacted, the bill would modify existing tax laws to provide an additional layer of support for disabled veterans by reducing their property tax burdens. This is intended to enhance their financial stability and promote housing accessibility, which could lead to increased independence for these veterans. Furthermore, surviving spouses of such veterans would also be eligible for tax exemptions provided specific conditions are met, thus extending the benefits beyond the lifetime of the veteran.

Summary

House Bill 3280 introduces provisions for tax exemptions applicable to properties owned by charitable organizations that donate these properties either as homes or contributions to partially disabled veterans. The bill specifically outlines the criteria for such exemptions under the Texas Tax Code, targeting veterans with disability ratings less than 100 percent. For instance, these veterans are entitled to a property tax exemption equivalent to their disability rating if the homestead is donated without cost, or for minimal costs that do not exceed 50 percent of the property's market value.

Contention

While supportive legislators argue that this bill fulfills a moral obligation to assist those who have served, opponents may express concerns over the potential financial implications for local government revenue. Critics might argue that while aiding veterans is commendable, the broad application of tax exemptions could strain local budgets and lead to inequities in tax distribution. Additionally, the stipulation that charitable organizations can only claim this exemption if they sell property for certain prices could create frustrations in terms of housing market dynamics and property valuations.

Companion Bills

TX HJR127

Enabling for Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of part of the market value of the residence homestead of a partially disabled veteran or the surviving spouse of a partially disabled veteran if the residence homestead was donated to the partially disabled veteran by a charitable organization for less than the market value of the residence homestead or if the charitable organization donated all or part of the purchase price of the residence homestead to the partially disabled veteran and harmonizing certain related provisions of the Texas Constitution.

Previously Filed As

TX HB5293

Relating to the exemption from ad valorem taxation of the total appraised value of the residence homestead of the surviving spouse of a 100 percent or totally disabled veteran.

TX HJR206

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 100 percent or totally disabled veteran regardless of whether the property was the residence homestead of the surviving spouse when the disabled veteran died.

TX HB581

Relating to an exemption from ad valorem taxation of real property owned by a charitable organization for the purpose of renting the property at below-market rates to low-income and moderate-income households.

TX SB2398

Relating to an exemption from ad valorem taxation of real property owned by a charitable organization for the purpose of renting the property at below-market rates to low-income and moderate-income households.

TX SB1774

Relating to the exemption from ad valorem taxation of real property owned by certain charitable organizations.

TX HB4261

Relating to a limitation on increases in the appraised value for ad valorem tax purposes of the residence homesteads of military veterans, individuals who are disabled or 65 years of age or older, and their surviving spouses.

TX HB741

Relating to an exemption from ad valorem taxation of property owned by a charitable organization and used to provide child-care services.

TX SB2352

Relating to the exemption from ad valorem taxation of property owned by a charitable organization that provides a meeting place and support services for organizations that provide assistance to persons with substance use disorders and their families.

TX HB4513

Relating to the authority of an individual, before purchasing real property to be used as the individual's residence homestead, to request from the chief appraiser of the applicable appraisal district a preliminary determination of whether the property would qualify for a disabled veteran exemption if purchased by the individual and used for that purpose.

TX HB4851

Relating to an exemption from ad valorem taxation of the real and personal property owned and exclusively used by a labor organization for the organization's operations.

Similar Bills

NJ A254

Permits eligible claimant who is proportionate owner paying entire property tax bill to collect entire homestead property tax reimbursement amount.

NJ A975

Permits eligible claimant who is proportionate owner paying entire property tax bill to collect entire homestead property tax reimbursement amount.

FL H1105

Rescinding a Homestead Exemption Application

NJ A5089

Prohibits homestead property tax rebates and credits and ANCHOR property tax benefits from being paid to property owners who move out of State.

MN HF1343

Property tax provisions modified, and identification requirements for homestead determination modified.

FL H0775

Assessment of Homestead Property

NJ A3354

Converts senior freeze reimbursement into credit applied directly to property tax bills.

NJ S259

Converts senior freeze reimbursement into credit applied directly to property tax bills.