Texas House Bill HB314

Texas 2017 - 85th 1st C.S.

Caption

Relating to an exemption from ad valorem taxation of the total appraised value of the residence homestead of an eligible peace officer who resides in a qualified high crime area.

Impact

If enacted, this legislation is intended to provide financial relief to law enforcement officers living in areas with high crime rates by exempting their residence from property taxes, thus incentivizing them to maintain residency in these neighborhoods. The measure seeks to acknowledge the challenges faced by these professionals and aims to support their efforts to serve and protect communities that are typically higher risk.

Summary

House Bill 314 proposes an exemption from ad valorem taxation for the total appraised value of the residence homestead of eligible peace officers who reside in designated high crime areas. The bill defines 'eligible peace officers' as individuals employed full-time in law enforcement, as specified under the Texas Code of Criminal Procedure. It designates 'qualified high crime areas' based on census tracts with the highest rates of arrests for specific offenses, as determined by the Department of Public Safety.

Contention

However, the bill may encounter contention regarding its implications for tax revenue and the criteria defining high crime areas. Critics may argue that the bill could exacerbate existing economic disparities by providing tax breaks disproportionately to certain individuals in specific geographical areas. Additionally, concerns may arise about the accuracy of crime statistics and their potential impact on funding for local services when certain neighborhoods become depopulated of their officials if financial incentives result in relocations to lower-crime areas.