Texas 2015 - 84th Regular

Texas House Bill HB660

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

Caption

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.

Impact

The proposed amendment will potentially benefit numerous surviving spouses of disabled veterans by alleviating their property tax burden, thereby allowing them to remain in their homes without the financial strain of ad valorem taxes. By recognizing the sacrifices made by veterans and their families, the bill seeks to promote social equity, ensuring that those who have served the country receive the necessary support in their time of need.

Summary

House Bill 660 proposes an amendment to the Texas Tax Code that would exempt the total appraised value of the residence homestead of the surviving spouse of a 100 percent or totally disabled veteran from ad valorem taxation. The bill stipulates that this exemption applies as long as the surviving spouse has not remarried since the veteran's death, and the property remains their residence homestead. This legislation builds upon previous tax provisions aimed at providing financial relief to families of disabled veterans.

Contention

While the legislation appears to have a mostly positive reception, there may be concerns regarding the sustainability of tax exemptions afforded to specific groups. Some may argue that these exemptions could place a heavier tax load on other homeowners or lead to complications in the tax system. As with many tax-related bills, it is crucial to find a balance between providing relief to veterans' families and maintaining a fair taxation system for all citizens.

Companion Bills

TX HJR66

Enabling for 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 who died before the law authorizing a residence homestead exemption for such a veteran took effect.

TX SB910

Identical 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.

Similar Bills

No similar bills found.