Texas House Bill HB3264

Texas 2017 - 85th Regular

Caption

Relating to ad valorem tax benefits for certain current and former first responders and their families.

Impact

The proposed changes would allow a first responder who qualifies due to a total disability to be exempt from taxation on the full appraised value of their residence homestead. Additionally, surviving spouses and children of deceased first responders could inherit these tax benefits under certain conditions. The implications of this bill are significant for families dealing with the aftermath of injuries or loss of life, as it aims to provide financial relief and support during difficult times.

Summary

House Bill 3264 focuses on providing ad valorem tax benefits to current and former first responders and their families. The bill proposes amendments to the Texas Tax Code that establish tax exemptions for the residence homesteads of first responders who are disabled due to injuries sustained in the line of duty, as well as provisions for their surviving spouses and children. This legislation aims to acknowledge the sacrifices made by first responders and to assist them in managing their housing costs after sustaining serious injuries.

Contention

While the bill seeks to support first responders and their families, it may face scrutiny over potential impacts on local tax revenues and the equity of extending tax exemptions. Critics may argue that broadening tax exemptions could place a financial burden on local governments that rely on property taxes for essential public services. Proponents of the bill will likely emphasize the importance of recognizing the sacrifices made by those who serve in such critical roles, advocating for the necessity of providing these benefits in return for their service.