Texas House Bill HJR102

Texas 2017 - 85th Regular

Caption

Proposing a constitutional amendment authorizing the legislature to provide ad valorem tax benefits to certain current and former first responders and their families.

Impact

If passed, HJR102 would amend Section 1-b of Article VIII of the Texas Constitution, enabling the legislature to set forth eligibility requirements and further define who qualifies as a 'first responder'. This includes provisions for surviving spouses and children of disabled first responders, thereby extending benefits beyond the individuals directly serving. The legislation emphasizes the state’s commitment to supporting those who serve in critical roles and their families, potentially leading to a greater financial security for these households.

Summary

HJR102 is a joint resolution proposing a constitutional amendment that would allow the Texas legislature to grant ad valorem tax benefits to certain current and former first responders and their families. The resolution outlines specific exemptions for the assessed value of residence homesteads, including exemptions amounting to $10,000 for first responders and additional exemptions for totally disabled first responders. These provisions are designed to provide financial relief and recognition of the service of these individuals who have significantly contributed to community safety and welfare.

Contention

While the bill aims to bolster support for first responders, discussions may arise concerning the funding mechanisms for these tax benefits. Opponents might argue that tax exemptions could place additional burdens on local governments and schools that rely on property tax revenues. Ensuring that such tax policies do not lead to funding deficits in essential services could be a contentious aspect of its evaluation. Furthermore, defining eligibility and determining how these benefits interact with existing tax codes will likely be subjects of ongoing debate.