Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of part of the market value of the residence homestead of a partially disabled veteran or the surviving spouse of a partially disabled veteran based on the disability rating of the veteran and harmonizing certain related provisions of the constitution.
Impact
If passed, HJR97 would amend Article VIII of the Texas Constitution to make specific adaptations regarding taxation rates for the targeted groups. By allowing partly disabled veterans to receive exemptions tied to their disability ratings, this legislation seeks to support those who have served the nation while also responding to their financial needs. The change could have considerable implications for local government revenue, as it would effectively reduce the tax base upon which these governments rely for funding essential services.
Summary
HJR97 proposes a constitutional amendment that enables the Texas legislature to offer an exemption from ad valorem taxation on a portion of the market value of the residence homestead specifically for partially disabled veterans and the surviving spouses of such veterans. This proposal is built upon the existing provisions in the Texas Constitution and aims to expand the benefits available to veterans based on their duty status and disability rating. This would provide financial relief, particularly for housing costs, allowing disabled veterans and their surviving partners to retain more of their income for other essentials.
Sentiment
The general sentiment around HJR97 appears to lean positively among veteran advocacy groups and supportive legislators who argue that this measure demonstrates a commitment to those who have served in the military. However, there may also be concerns raised by opponents who fear that decreasing tax revenues could hinder local entities' abilities to fund programs that serve the broader community. The push and pull between providing benefit support to veterans and maintaining sufficient funding for public services is expected to be a central point of discussion.
Contention
A key point of contention regarding HJR97 centers on the implications it has for local versus state governance. Detractors may argue that while enhancing benefits for disabled veterans is noble, it should be balanced with the financial realities faced by local governments who manage resource allocations and budgeting. Additionally, some may question the sustainability of such measures and express concern over potential reductions in public services as a result.
Enabled by
Relating to the exemption from ad valorem taxation of part of the appraised value of the residence homestead of a partially disabled veteran or the surviving spouse of a partially disabled veteran based on the disability rating of the veteran.
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.
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.
Proposing a constitutional amendment to exempt from ad valorem taxation a portion of the market value of the residence homesteads of certain elderly persons and their surviving spouses.
Proposing a constitutional amendment to exempt from ad valorem taxation the total market value of the residence homesteads of certain elderly persons and their surviving spouses.
Proposing a constitutional amendment to exempt from ad valorem taxation the total market value of the residence homesteads of certain elderly persons and their surviving spouses.
Proposing a constitutional amendment to exempt from ad valorem taxation the total market value of the residence homesteads of certain elderly persons and their surviving spouses.
Proposing a constitutional amendment to exempt from ad valorem taxation the total market value of the residence homesteads of certain elderly persons and their surviving spouses.
Proposing a constitutional amendment to exempt from ad valorem taxation the total market value of the residence homesteads of certain elderly persons and their surviving spouses.
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 military service member who is killed or fatally injured in the line of duty.
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 military service member who is killed or fatally injured in the line of duty.
(Constitutional Amendment) Authorizes an extension of the homestead exemption and special assessment level for property damaged or destroyed by a disaster under certain circumstances (RR1 INCREASE LF EX See Note)
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.
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.
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.