Texas House Bill HJR51

Texas 2015 - 84th Regular

Caption

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.

Impact

The bill's adoption would have a notable impact on Texas tax laws by formally incorporating provisions that alleviate tax pressures for surviving spouses of disabled veterans. The proposed amendment to Section 1-b of Article VIII of the Texas Constitution would ensure that if a disabled veteran's exemption qualified under certain conditions, their surviving spouse is entitled to a similar benefit. This expansion aligns with the state's efforts to honor the contributions of veterans and provide necessary support for their families, particularly in the wake of a veteran's passing. As such, it reflects a commitment to both social responsibility and fiscal support for military families.

Summary

HJR51 proposes a constitutional amendment that would enable the Texas legislature to authorize an exemption from ad valorem taxation for the residence homestead of surviving spouses of 100 percent or totally disabled veterans. This amendment specifically targets those veterans who passed away before the initiation of the existing law that provides exemptions for disabled veterans' homesteads. If enacted, this measure aims to alleviate the financial burden of property taxes on eligible surviving spouses, allowing them to retain more of their resources as they manage their household without their veteran spouse.

Contention

Although the bill's intent appears clear and supportive of disabled veterans' families, some potential points of contention may arise during legislative discussions. Critics may argue about the impact on local government revenue generated from property taxes, suggesting that broad tax exemptions could hinder local funding for essential services. Furthermore, there might be debates surrounding the amendment's eligibility criteria and whether it sufficiently addresses the financial needs of all veteran families. Stakeholders, including veteran advocacy groups and local government officials, may voice differing perspectives on balancing financial support with fiscal responsibility.