Texas Senate Bill SJR1

Texas 2017 - 85th Regular

• Filed: 12/15/16

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 first responder who is killed or fatally injured in the line of duty.

Impact

If enacted, SJR1 would amend Article VIII of the Texas Constitution, specifically Section 1-b, by adding new subsections that define eligibility for the exemption and outline the conditions under which it can be applied. Surviving spouses would be able to transfer their exemption to a new homestead without losing the tax benefits, thereby ensuring ongoing financial support for the families of fallen first responders. This amendment is also limited by a temporary provision that stipulates it applies only to tax years beginning on or after January 1, 2018, and expires on January 1, 2019, unless made permanent.

Summary

SJR1 proposes a constitutional amendment that allows the Texas legislature to grant exemptions from ad valorem taxation on the homesteads of surviving spouses of first responders who have been killed or fatally injured while on duty. The bill seeks to provide financial relief to these families by exempting all or part of the market value of their residence, provided they have not remarried since the first responder's death. This initiative recognizes the sacrifices made by first responders and aims to support their families during times of loss.

Sentiment

The overall sentiment surrounding the bill appears to be positive, as it caters to the needs of a specific group of individuals who have made significant sacrifices for public safety. Legislative discussions and voting records indicate consensus support, with no opposition noted in the votes. This reflects a shared recognition of the importance of providing support to the families of first responders who have died in the line of duty.

Contention

While the bill received broad support, potential points of contention might arise regarding the definitions and parameters of what constitutes a 'first responder' and the extent of the exemption. The legislature is given the authority to define 'first responder' and establish additional eligibility requirements, which could lead to discussions about inclusivity and the fairness of the parameters set forth. As the bill moves forward, stakeholders may seek clarity on these definitions to ensure that the intended beneficiaries receive appropriate support.