TX
Texas House Bill HB2456

Texas 2019 - 86th Regular

Texas House Bill HB2456

Caption

Relating to a local option exemption from ad valorem taxation of a portion of the appraised value of the residence homesteads of certain volunteer first responders.

Impact

The bill amends Section 11.13 of the Tax Code to define who qualifies as a volunteer first responder, encompassing those who have completed a minimum amount of training and have participated in a significant percentage of emergency calls. By granting this exemption, the legislation aims to alleviate some financial burden from these dedicated volunteers, effectively recognizing their contributions to community safety and welfare. This local option may lead to varying tax impacts based on how different taxing units choose to implement the exemption.

Summary

House Bill 2456 focuses on providing a local option exemption from ad valorem taxation for residence homesteads of certain volunteer first responders, including emergency medical services volunteers and volunteer firefighters. The bill allows the governing body of a taxing unit to grant an exemption from property taxes for a specified amount not exceeding $15,000 of the appraised value of the homestead for qualifying volunteers. This measure is seen as a way to support those individuals who serve their communities during emergencies without receiving remuneration other than reimbursement for expenses.

Contention

While the bill presents a way to honor volunteer first responders, it may also lead to debates surrounding tax revenue and local control. Critics may argue that such exemptions could reduce funds available for local services and projects funded by property taxes. The necessity of voter approval for the constitutional amendment proposed in 2019, which is a prerequisite for this bill's effectiveness, could also introduce political contention as citizens may have differing views on property tax adjustments for this particular demographic. The overall feasibility and implications of varying local implementations may contribute to discussions about fairness and equity in community funding.

Latest HB2456 Activity

Companion Bills

TX HJR89

Enabling for Proposing a constitutional amendment to authorize a local option exemption from ad valorem taxation of a portion of the appraised value of the residence homesteads of certain volunteer first responders.

Previously Filed As

TX HJR89

Proposing a constitutional amendment to authorize a local option exemption from ad valorem taxation of a portion of the appraised value of the residence homesteads of certain volunteer first responders.

TX HB5445

Relating to an exemption from ad valorem taxation of a portion of the appraised value of the residence homestead of a school district employee.

TX SJR18

Proposing a constitutional amendment authorizing the commissioners court of a county to adopt an exemption from ad valorem taxation by the county of a portion, expressed as a dollar amount, of the appraised value of an individual's residence homestead.

TX HJR108

Proposing a constitutional amendment authorizing the commissioners court of a county to adopt an exemption from ad valorem taxation by the county of a portion, expressed as a dollar amount, of the appraised value of an individual's residence homestead.

TX SJR31

Proposing a constitutional amendment authorizing the commissioners court of a county to adopt an exemption from ad valorem taxation by the county of a portion, expressed as a dollar amount, of the appraised value of an individual's residence homestead.

TX HJR96

Proposing a constitutional amendment authorizing the commissioners court of a county to adopt an exemption from ad valorem taxation by the county of a portion, expressed as a dollar amount, of the appraised value of an individual's residence homestead.

TX HB2887

Relating to an exemption from ad valorem taxation of a portion of the appraised value of the residence homestead of a veteran of the United States armed services who served in the armed services for a certain period.

TX HB959

Relating to an exemption from ad valorem taxation of a portion of the appraised value of the residence homesteads of certain volunteer firefighters and emergency medical services volunteers.

Similar Bills

CA AB1885

Debtor exemptions: homestead exemption.

FL H1105

Rescinding a Homestead Exemption Application

CA SB832

Debtor exemptions: homestead exemption.

NJ A3065

Establishes pilot program in Division of Taxation to provide income tax credits for the opening of certain homesteads to hunting activities in areas with high number of wildlife incidents.

FL H0775

Assessment of Homestead Property

NH HB304

Relative to labeling requirements for food produced in homestead kitchens.

TX HB862

Relating to the transfer of the limitation on school district, county, municipal, or junior college district ad valorem taxes on the residence homestead of a person who is elderly or disabled to a subsequent homestead of that person.

TX HB4478

Relating to the establishment of a limitation on the total amount of ad valorem taxes that a county may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.