Texas 2017 - 85th Regular

Texas House Bill HJR97

Filed
 
Out of Senate 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 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.

Companion Bills

TX HB3002

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.

Similar Bills

LA HB325

(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)

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.

NJ A110

Revises criteria to establish base year for homestead property tax reimbursement after relocation.

NJ S1756

Revises criteria to establish base year for homestead property tax reimbursement after relocation.

LA SB21

Constitutional amendment to extend the time in which the owner of a homestead must reoccupy the homestead in order to retain the homestead's homestead exemption or its special assessment level and to provide for claiming the extension. (1/01/11)(2/3-CA13s1(A)) (EN INCREASE LF EX See Note)

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.