Texas 2015 - 84th Regular

Texas House Bill HJR67

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

Caption

Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation a percentage of the assessed value of property owned by certain disabled veterans.

Impact

The bill operates within the framework of existing Texas property tax laws, establishing detailed provisions for granting exemptions based on the severity of disability as classified by the United States Department of Veterans Affairs. The proposed changes are significant, as they aim to create a more inclusive tax policy that acknowledges the sacrifices made by disabled veterans. By allowing for a higher percentage of property value to be exempted based on increased disability ratings, the amendment has the potential to provide substantial fiscal assistance to disabled veterans and their families.

Summary

HJR67 proposes a constitutional amendment that aims to authorize the Texas legislature to exempt a percentage of the assessed value of property owned by eligible disabled veterans from ad valorem taxation. The amendment looks to revise Article VIII, Section 2(b) of the Texas Constitution, specifying various exemption percentages based on different disability ratings, thus providing tangible financial relief to veterans who have served in the armed forces. If implemented, this amendment could alleviate the property tax burden on a segment of the veteran population, potentially positively impacting their financial situations.

Sentiment

Overall, there appears to be a positive sentiment surrounding HJR67, particularly among veteran advocacy groups and legislators supportive of veterans' rights and benefits. The proposed tax exemption is generally seen as a well-deserved recognition of the challenges faced by disabled veterans. However, there could be some concerns regarding the implications of reduced tax revenues for local governments, which may require balancing the needs of veterans with the financial health of local communities.

Contention

Notable points of contention may arise from discussions about the potential long-term effects on property tax revenues and whether such exemptions could lead to inequities among different groups of veterans. The proposed bill classified disabled veterans into specific categories according to their disability ratings, which may prompt debate regarding fairness and adequacy in meeting the needs of all veterans. Additionally, how these amendments align with the overall tax structure in Texas and the state's responsibilities towards its veteran population will likely be central to ongoing discussions.

Companion Bills

TX HB683

Enabled by Relating to the exemption from ad valorem taxation of a percentage of the assessed value of a property owned by certain disabled veterans and the amount of the exemption for the surviving spouses and children of certain disabled veterans.

Similar Bills

CA AB2013

Property taxation: new construction: damaged or destroyed property.

CA AB1500

Property taxation: application of base year value: disaster relief.

CA AB245

Property taxation: application of base year value: disaster relief.

DC B25-0486

Uniform Community Property Disposition at Death Act of 2023

CA SB964

Property tax: tax-defaulted property sales.

CA SB603

Property taxation: transfer of base year value: disaster relief.

CA SB1091

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.