TX
Texas Senate Bill SJR23

Texas 2017 - 85th Regular

Texas Senate Bill SJR23

Voted on by Senate
 
Out of House Committee
 
Voted on by House
 
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 if the residence homestead was donated to the disabled veteran by a charitable organization for less than the market value of the residence homestead and harmonizing certain related provisions of the Texas Constitution.

Impact

If enacted, SJR23 would have significant implications for state laws concerning property taxation and veterans' benefits. By allowing this exemption, the amendment could provide substantial financial relief to those who have served in the military, particularly those with partial disabilities. This change may help increase home ownership among veterans, as it reduces the financial barriers associated with property taxes, potentially enhancing their quality of life and enabling better financial planning for these individuals and their families.

Summary

SJR23 proposes an amendment to the Texas Constitution that would authorize the legislature to provide an exemption from ad valorem taxation for part of the market value of the residence homestead of partially disabled veterans or their surviving spouses. This exemption would apply specifically in cases where the residence has been donated by a charitable organization for less than its market value, including donations at no cost. The bill aims to recognize and support veterans who have been granted disability, thereby easing their financial burdens related to property tax.

Contention

Discussion surrounding SJR23 may involve contention related to the implications of such tax exemptions on state revenue and the overall impact on property tax structures. Some critiques may arise from those concerned about the precedent set by favoring specific groups—like veterans—over others in tax assessments. However, supporters are likely to argue that this bill is a deserved acknowledgment of the sacrifices made by disabled veterans, highlighting the importance of providing them with appropriate financial support.

Latest SJR23 Activity

Companion Bills

TX SB240

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 if the residence homestead was donated to the disabled veteran by a charitable organization for less than the market value of the residence homestead.

TX HJR21

Identical 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 if the residence homestead was donated to the disabled veteran by a charitable organization for less than the market value of the residence homestead and harmonizing certain related provisions of the Texas Constitution.

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.

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.

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.

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)

LA HB595

Extends the homestead exemption and special assessment level for property damaged or destroyed by a disaster under certain circumstances (RE1 INCREASE LF EX See Note)