Texas 2015 - 84th Regular

Texas House Bill HJR75

Filed
 
Out of House Committee
 
Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 

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

If approved, HJR75 would amend Section 1-b of Article VIII of the Texas Constitution, allowing the legislature greater authority to establish tax exemptions for specific groups. This proposed change specifically focuses on the financial situations of surviving spouses of disabled veterans, thereby altering the landscape of property taxation in the state. The amendment is expected to provide ongoing tax relief which may encourage more stability and security for these families, recognizing the sacrifices made by the veterans.

Summary

HJR75 proposes a constitutional amendment that aims to provide an exemption from ad valorem taxation on the residence homestead value for the surviving spouses of 100 percent or totally disabled veterans who passed away before the existing legislative provisions were enacted. The intent is to ensure that these surviving spouses can receive tax relief on the property that they inherited from their veteran spouses, effectively providing a financial safeguard for families affected by the service-related disabilities of their loved ones.

Sentiment

The sentiment around HJR75 appears to be largely positive, particularly among veteran advocacy groups and legislators who emphasize the importance of supporting the families of those who served. The bill has gained bipartisan support, reflecting a consensus on the necessity of acknowledging the contributions of disabled veterans to society and easing the financial burden on their families. However, discussions may arise regarding the long-term implications of property tax exemptions and their impacts on state revenue.

Contention

Notable points of contention around HJR75 may relate to the funding and financial implications of expanding tax exemptions at the state level. Critics may voice concerns about the potential reduction in tax revenue that could arise from implementing such exemptions, which may affect funding for public services. However, proponents argue that the benefits of providing financial assistance to the families of disabled veterans far outweigh the potential drawbacks, emphasizing the ethical obligation to support those who have served the nation.

Companion Bills

TX HB992

Enabled by 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 SJR40

Identical 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.

Similar Bills

CA AB1885

Debtor exemptions: homestead exemption.

FL H1105

Rescinding a Homestead Exemption Application

CA SB832

Debtor exemptions: homestead exemption.

NJ A3065

Establishes pilot program in Division of Taxation to provide income tax credits for the opening of certain homesteads to hunting activities in areas with high number of wildlife incidents.

FL H0775

Assessment of Homestead Property

NH HB304

Relative to labeling requirements for food produced in homestead kitchens.

TX HB4478

Relating to the establishment of a limitation on the total amount of ad valorem taxes that a county may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

TX HB1648

Relating to the establishment of a limitation on the total amount of ad valorem taxes that a county may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.