Texas 2017 - 85th 1st C.S.

Texas House Bill HJR27

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

Should this amendment receive approval, it will directly affect property tax regulations within Texas for disabled veterans. It allows the state legislature to create specific provisions entitling these individuals to a tax exemption derived from their assessed property values, contingent on their disability ratings. Additionally, the bill clarifies the qualifications for surviving spouses of veterans, enabling them to inherit similar tax exemptions provided they have not remarried since their spouse's death, which further consolidates estate protections and benefits for military families.

Summary

HJR27 proposes a constitutional amendment to authorize the legislature to provide an exemption from ad valorem taxation on a portion of the market value of a residence homestead for partially disabled veterans and their surviving spouses. The bill aims to harmonize existing provisions within the Texas Constitution regarding property tax exemptions associated with veteran status. Specifically, the amendment targets those veterans who have a disability rating of at least 80 percent but less than 100 percent, creating fair tax alleviation mechanisms based on their service-related disabilities.

Contention

The primary points of contention surrounding HJR27 may center around the financial implications for local government revenues due to the proposed exemptions. Critics might argue that granting these tax benefits could shift the financial burdens onto other homeowners or sectors by reducing the overall taxable property value base within municipalities. Proponents, conversely, argue that this bill is a necessary recognition and compensation for the sacrifices made by veterans, asserting that these financial measures serve as a modest yet significant means of support for those who have served in the armed forces.

Latest HJR27 Activity

Companion Bills

TX HB129

Enabled by Relating to a study of property tax exemptions and other property tax benefits for certain veterans and military service members and their families.

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.