Relating to the continuation of a residence homestead exemption from ad valorem taxation while the owner is temporarily absent because of military service.
Impact
If enacted, SB833 will provide significant relief to property owners who serve in the armed forces, allowing them to maintain their homestead exemption for tax purposes despite being away from home. This change will help to alleviate financial burdens on military families by ensuring they are not penalized in terms of property tax for necessary absences due to service. Additionally, it acknowledges the sacrifices made by military personnel and their families, reinforcing state support for those who serve.
Summary
Senate Bill 833 aims to amend the Texas Tax Code to ensure that a residence homestead exemption from ad valorem taxation continues even when the owner is temporarily absent due to military service. The bill specifies that if a qualified individual is absent from their primary residence for a period of less than two years, and intends to return, they will not lose this exemption. This provision emphasizes support for military personnel who might face challenges in maintaining residence due to service requirements, thereby aligning tax policy with the realities of military life.
Sentiment
The sentiment around SB833 appears to be overwhelmingly positive, as it directly supports military families by safeguarding their property tax exemptions. Lawmakers generally agree on the need to honor and support service members and their families, which is likely to foster broad bipartisan support for the bill. The proposal is viewed as a necessary enhancement to existing tax law that recognizes the unique situations faced by those in military service.
Contention
There do not appear to be major points of contention surrounding SB833, as the bill's purpose is widely regarded as beneficial to military families. However, some discussions may arise regarding the implications for local tax revenue if more property is exempted from taxation due to this amendment. Regardless, the overall rationale of supporting military families seems to overshadow any potential concerns about revenue impacts.
Identical
Relating to the continuation of a residence homestead exemption from ad valorem taxation while the owner is temporarily absent because of military service.
Relating to an exemption from ad valorem taxation of the residence homestead of the surviving spouse of a military service member who is killed or fatally injured in the line of duty.
Relating to an exemption from ad valorem taxation of the residence homestead of the surviving spouse of a military service member who is killed or fatally injured in the line of duty.
Relating to an exemption from ad valorem taxation of the residence homestead of the surviving spouse of a military service member who is killed or fatally injured in the line of duty.
Relating to an exemption from ad valorem taxation of the total appraised value of the residence homesteads of certain elderly persons and their surviving spouses.
Relating to an exemption from ad valorem taxation of the total appraised value of the residence homesteads of certain elderly persons and their surviving spouses.
Relating to an exemption from ad valorem taxation of a portion of the appraised value of the residence homesteads of certain elderly persons and their surviving spouses.
Relating to an exemption from ad valorem taxation of the total appraised value of the residence homesteads of certain elderly persons and their surviving spouses.
Relating to an exemption from ad valorem taxation of the total appraised value of the residence homesteads of certain elderly persons and their surviving spouses.
Relating to an exemption from ad valorem taxation of the total appraised value of the residence homesteads of certain elderly persons and their surviving spouses.
Relating to notice by an appraisal district to an owner of residential property of the owner's potential eligibility for a residence homestead exemption from ad valorem taxation of the property and the manner in which certain owners may apply for the exemption.