Texas 2019 - 86th Regular

Texas House Bill HJR131

Caption

Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation a percentage of the assessed value of the residence homestead of a partially disabled veteran based on the disability rating of the veteran.

Impact

The proposed amendment seeks to modify existing provisions within Article VIII of the Texas Constitution, which currently allows certain tax exemptions for disabled veterans but does not specifically account for varying levels of disability ratings. By introducing a tiered exemption structure depending on the severity of a veteran's disability, HJR131 aims to enhance the state's support system for those who have served in the military. This change could lead to significant savings for many veterans and potentially improve their quality of life.

Summary

HJR131 is a joint resolution that proposes a constitutional amendment to allow the Texas legislature to exempt a percentage of the assessed value of a disabled veteran's residence homestead from ad valorem taxation. The level of exemption will be based on the veteran's disability rating as assessed by the United States Department of Veterans Affairs. This amendment aims to provide financial relief and support to partially disabled veterans by reducing the tax burden associated with their primary residences.

Contention

Debate around HJR131 may likely center on the implications for local government revenue, which could be affected by the exemptions granted under this amendment. While supporters argue that providing such benefits to veterans is a moral obligation and a necessary form of recognition for their service, critics may raise concerns regarding the financial impact on local taxation systems and the overall strain on public resources. Additionally, this proposal may highlight broader discussions about the adequacy of existing veteran benefits and how best to support those in need.

Companion Bills

TX HB4184

Enabled by Relating to the exemption from ad valorem taxation of a percentage of the appraised value of the residence homestead of a partially disabled veteran and the amount of the exemption for the surviving spouses and children of certain disabled veterans.

Previously Filed As

TX HJR206

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 the surviving spouse of a 100 percent or totally disabled veteran regardless of whether the property was the residence homestead of the surviving spouse when the disabled veteran died.

TX HB5293

Relating to the exemption from ad valorem taxation of the total appraised value of the residence homestead of the surviving spouse of a 100 percent or totally disabled veteran.

TX HJR199

Proposing a constitutional amendment authorizing the legislature to increase the amount of the exemption from ad valorem taxation by a school district of the market value of the residence homestead of a person who is elderly or disabled.

TX HJR23

Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation by a political subdivision other than a school district of a portion of the assessed value of a residence homestead based on the average assessed value in the preceding tax year of all qualified residence homesteads that are located in the same county as the homestead.

TX HJR162

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 an adjustment 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 increases in the exemption amount.

TX HJR13

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 an adjustment 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 increases in the exemption amount.

TX HJR115

Proposing a constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district and to adjust the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in the exemption amount.

TX HJR122

Proposing a constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district and to adjust the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in the exemption amount.

TX HJR207

Proposing a constitutional amendment to exempt from ad valorem taxation a portion of the market value of the residence homesteads of certain elderly persons and their surviving spouses.

TX HJR10

Proposing a constitutional amendment to exempt from ad valorem taxation the total market value of the residence homesteads of certain elderly persons and their surviving spouses.

Similar Bills

No similar bills found.