Texas 2017 - 85th Regular

Texas House Bill HJR67

Filed
 
Out of House Committee
 
Voted on by Senate
 
Sent toSOS
 
Proposed Const. Amend.
 

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 a Purple Heart recipient or the surviving spouse of a Purple Heart recipient.

Impact

If enacted, HJR67 would amend Article VIII of the Texas Constitution to authorize such tax exemptions. This could potentially provide significant financial relief to qualifying households, allowing them to retain more of their income for personal use rather than tax payments. The eligibility criteria include being a Purple Heart recipient or a surviving spouse who has not remarried since the recipient's death, and the properties must be the primary residence of the qualified individual. The legislative provisions associated with the exemption would detail how these recipients are defined and the extent of financial benefits conferred.

Summary

HJR67 proposes a constitutional amendment that would allow the Texas legislature to provide an exemption from ad valorem taxation for the residence homestead of Purple Heart recipients and their surviving spouses. The bill aims to honor the sacrifices of military veterans who have been awarded the Purple Heart, a decoration given to those wounded in combat. By exempting all or part of the market value of these properties from taxation, the bill seeks to alleviate financial burdens on these recipients, acknowledging their service and sacrifices made for the country.

Sentiment

The sentiment surrounding HJR67 appears overwhelmingly positive, as there were no recorded votes against it during the legislative process, with a vote tally of 140 in favor and none opposed. Supporters argue that this measure recognizes the sacrifices of veterans and provides essential support for Purple Heart recipients who may face financial hardships. The lack of opposition indicates a broad consensus among lawmakers on the importance of honoring veterans through tax relief. This acceptance reflects a general societal appreciation for military service members and the need to ensure they are supported.

Contention

While HJR67 passed without opposition, there may be underlying concerns regarding the implementation and funding of these tax exemptions. Potential points of contention could arise in future discussions surrounding how this exemption impacts local government revenues reliant on property taxes. Ensuring that local services continue to be funded while offering tax relief to specific groups is an important consideration that stakeholders will need to address. The bill's stakeholders, including local governments and veteran advocacy groups, may need to collaborate on solutions to potential challenges that arise from such tax exemptions.

Companion Bills

TX HB1591

Enabled by Relating to an exemption from ad valorem taxation of the residence homestead of a Purple Heart recipient or the surviving spouse of a Purple Heart recipient.

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.