Texas 2017 - 85th Regular

Texas House Bill HJR105

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 regardless of whether the property was the residence homestead of the surviving spouse when the disabled veteran died and harmonizing certain related provisions of the constitution.

Impact

The proposed changes might significantly alleviate the financial burden on the surviving spouses of disabled veterans by ensuring they receive continued assistance in the form of tax exemptions. By allowing exemptions to apply no matter whether the property was the official residence at the time of the veteran's death, the legislation aims to provide greater financial security to these individuals. This aligns with broader legislative initiatives aimed at supporting veterans and their families in Texas.

Summary

HJR105 proposes a constitutional amendment aimed at exempting the residence homestead of the surviving spouse of a 100% or totally disabled veteran from ad valorem taxation, regardless of whether the property was considered the residence homestead at the time of the veteran's death. The bill seeks to amend Article VIII of the Texas Constitution, particularly sections that deal with property tax exemptions for disabled veterans and their families, thereby harmonizing the statutory framework surrounding these provisions.

Contention

While proponents argue that this measure is a necessary step to honor the sacrifices made by veterans and their families, there may be concerns about potential impacts on local tax revenues resulting from the expanded exemptions. Critics might argue that such changes could strain local government budgets and necessitate adjustments in funding for community services. Additionally, debates may arise regarding the prioritization of tax exemptions for certain groups over others within the community.

Latest HJR105 Activity

Companion Bills

TX HB3498

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.

Similar Bills

TX HJR8

Proposing a constitutional amendment establishing a limitation on the total amount of ad valorem taxes that political subdivisions may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

TX SJR6

Proposing a constitutional amendment relating to the calculation of a limitation on the total amount of ad valorem taxes that may be imposed by certain political subdivisions on the residence homestead of a person who is elderly or disabled.

TX HJR22

Proposing a constitutional amendment to appropriate money from the economic stabilization fund to the foundation school fund and use the money to finance a temporary increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district and a temporary reduction in the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect the increased exemption amount.

TX HJR153

Proposing a constitutional amendment to authorize the legislature to provide for a reduction of the appraised value of a residence homestead for ad valorem tax purposes for the first tax year in which the owner qualifies the property for a residence homestead exemption based on the amount by which the limitation on increases in the appraised value of a residence homestead reduced the appraised value of the owner's former residence homestead for the last tax year in which the owner qualified the former residence homestead for a residence homestead exemption.

TX HJR14

Proposing a constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district and to reduce the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect the increased exemption amount.

TX SJR13

TX HJR14

Proposing a constitutional amendment providing for an exemption from ad valorem taxation for public school purposes of a dollar amount or a percentage, whichever is greater, of the market value of a residence homestead and providing for a reduction of the limitation on the total amount of ad valorem taxes that may be imposed for those purposes on the homestead of a person who is elderly or disabled to reflect any increase in the exemption amount.