Texas 2017 - 85th 1st C.S.

Texas House Bill HJR20

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 a Purple Heart recipient or the surviving spouse of a Purple Heart recipient.

Impact

If enacted, HJR20 will have significant implications on local taxation policies regarding property owned by Purple Heart recipients and their families. This resolution could provide a means of financial support for these veterans and their spouses, making homeownership more accessible and sustainable. The proposed amendment specifically empowers the legislature to set the rules for defining eligibility and the extent of the tax exemption, which could create a more streamlined process for those eligible.

Summary

HJR20 is a joint resolution proposing a constitutional amendment that allows the Texas Legislature to exempt all or part of the market value of residence homesteads for Purple Heart recipients and their surviving spouses from ad valorem taxation. The resolution aims to honor those who have received the Purple Heart, a military honor, by providing financial relief through tax exemptions on their homes. The amendment seeks to clarify eligibility requirements and enables the legislature to define who qualifies as a Purple Heart recipient.

Contention

Despite the noble intent behind HJR20, discussions surrounding the bill may raise concerns regarding the scope and administration of the tax exemptions. Questions may arise concerning the criteria for defining a Purple Heart recipient, as well as the potential financial implications for local governments that would experience reduced tax revenues as a result of these exemptions. Furthermore, while the bill supports veterans, critics might argue about its fairness and the necessity of distinguishing tax treatments based on military honors rather than need or income.

Companion Bills

TX HB72

Enabled by Relating to an exemption from ad valorem taxation of the residence homestead of a Purple Heart recipient or the surviving spouse of a Purple Heart recipient.

Similar Bills

NJ S2037

Requires direct payment of homestead credit to claimant following sale of qualifying homestead and upon claimant request.

NJ S1309

Requires direct payment of homestead credit to claimant following sale of qualifying homestead and upon claimant request.

CA AB1885

Debtor exemptions: homestead exemption.

FL H1105

Rescinding a Homestead Exemption Application

NJ A5089

Prohibits homestead property tax rebates and credits and ANCHOR property tax benefits from being paid to property owners who move out of State.

NJ A254

Permits eligible claimant who is proportionate owner paying entire property tax bill to collect entire homestead property tax reimbursement amount.

NJ A975

Permits eligible claimant who is proportionate owner paying entire property tax bill to collect entire homestead property tax reimbursement amount.

CA SB832

Debtor exemptions: homestead exemption.