TX
Texas House Bill HJR127

Texas 2015 - 84th Regular

Texas House Bill HJR127

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Sent toSOS
 
Proposed Const. Amend.
 

Caption

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.

Impact

If passed, HJR127 would amend Article VIII of the Texas Constitution to include provisions for properties that meet specific criteria regarding charitable donations and veterans' disabilities. It would formalize an exemption framework that could significantly lessen tax obligations for veterans, making homeownership more accessible. Additionally, this measure may have a broader impact on state laws regarding military veteran benefits and their economic implications, potentially setting a precedent for future legislative actions focused on veteran welfare.

Summary

HJR127 is a proposed constitutional amendment that seeks to authorize the Texas legislature to provide exemptions from ad valorem taxation for the residence homestead of partially disabled veterans and their surviving spouses. This amendment specifically addresses cases where the homestead was donated by a charitable organization for less than its market value or where the organization contributed to the purchase price of the homestead. The bill aims to alleviate some of the financial burdens faced by veterans with disabilities by allowing them to benefit from reduced property taxes on their homes, thereby enhancing their overall quality of life.

Contention

While HJR127 is expected to gain support due to its focus on aiding veterans, there may also be points of contention among lawmakers regarding potential fiscal impacts on local governments and their ability to generate revenue. Some legislators may argue that while the intention to support disabled veterans is laudable, the loss of property tax revenue could strain budget allocations for other essential services. Discussions may arise regarding the definition of a 'partially disabled veteran' and the implications of providing such exemptions to surviving spouses, which could lead to debates about fairness and equity in tax policy.

Latest HJR127 Activity

Companion Bills

TX HB3280

Enabled by 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.

Similar Bills

TX HJR8

Proposing a constitutional amendment establishing a limitation on the total amount of ad valorem taxes that political subdivisions may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

TX SJR6

Proposing a constitutional amendment relating to the calculation of a limitation on the total amount of ad valorem taxes that may be imposed by certain political subdivisions on the residence homestead of a person who is elderly or disabled.

TX HJR22

Proposing a constitutional amendment to appropriate money from the economic stabilization fund to the foundation school fund and use the money to finance a temporary increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district and a temporary reduction in the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect the increased exemption amount.

TX HJR14

Proposing a constitutional amendment providing for an exemption from ad valorem taxation for public school purposes of a dollar amount or a percentage, whichever is greater, of the market value of a residence homestead and providing for a reduction of the limitation on the total amount of ad valorem taxes that may be imposed for those purposes on the homestead of a person who is elderly or disabled to reflect any increase in the exemption amount.

TX SJR13

Proposing a constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district and to reduce the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect the increased exemption amount.

TX HJR14

Proposing a constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district and to reduce the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect the increased exemption amount.

TX HJR83

Proposing a constitutional amendment to phase out ad valorem taxes on the residence homesteads of elderly persons by 2021.

TX SJR1

Proposing a constitutional amendment increasing the amount of the residence homestead exemption from ad valorem taxation for public school purposes and providing for a reduction of the limitation on the total amount of ad valorem taxes that may be imposed for those purposes on the homestead of an elderly or disabled person to reflect the increased exemption amount, authorizing the legislature to prohibit a political subdivision that has adopted an optional residence homestead exemption from ad valorem taxation from reducing the amount of or repealing the exemption, and prohibiting the enactment of a law that imposes a transfer tax on a transaction that conveys fee simple title to real property.