Texas 2019 - 86th Regular

Texas House Bill HJR44

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 provision of the constitution.

Impact

If passed, HJR44 would amend Section 1-b of Article VIII of the Texas Constitution, which governs property taxation exemptions. It highlights the desire to harmonize the existing provisions related to property taxes for veterans, thus potentially simplifying the existing law. This could facilitate a more structured approach to taxation for disabled veterans, ensuring that their service to the country is acknowledged through financial support. The bill also outlines specific conditions under which a surviving spouse can maintain the tax exemption, specifically if they have not remarried since the death of the veteran.

Summary

HJR44 proposes a constitutional amendment that allows the Texas legislature to create an exemption from ad valorem taxation for part of the market value of the residence homestead of a partially disabled veteran or the surviving spouse of such a veteran. The amendment aims to link the exemption to the disability rating of the veteran, ensuring that those with varying levels of disability have corresponding tax relief on their property. This proposal is significant as it supports the financial stability of veterans and their families through reduced taxation on their primary residence, which is crucial for their living conditions.

Contention

There may be points of contention surrounding HJR44, particularly regarding the funding implications for local governments that depend on ad valorem taxes. Critics might argue that increasing exemptions could negatively impact local budgets and services, as property taxes are a primary revenue source for municipalities. Supporters of the bill, however, are likely to advocate for its necessity in recognizing the sacrifices made by veterans and offering them financial relief. The bill also emphasizes the importance of supporting families of deceased veterans, potentially eliciting discussions about the state's broader fiscal strategies and commitment to the welfare of its veterans.

Latest HJR44 Activity

Companion Bills

TX HB716

Enabled by Relating to the exemption from ad valorem taxation of part of the appraised value of the residence homestead of a severely disabled veteran or the surviving spouse of a severely disabled veteran based on the disability rating of the veteran.

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.