TX
Texas Senate Bill SB794

Texas 2021 - 87th Regular

Texas Senate Bill SB794

Caption

Relating to eligibility for the exemption from ad valorem taxation of the residence homestead of a totally disabled veteran.

Impact

With the enactment of SB794, the state law regarding tax exemptions for disabled veterans will be more inclusive, providing essential financial support for a critical demographic that often faces significant challenges post-service. By entirely eliminating the ad valorem tax burden for qualifying veterans, the bill aims to alleviate some of the economic pressures they encounter, allowing them to maintain their homes without the strain of property taxes. This policy is likely to have a positive impact on their quality of life, addressing the needs of veterans who have undeniably sacrificed for the country.

Summary

Senate Bill 794 aims to enhance the tax exemption eligibility for the residence homestead of totally disabled veterans whose disability is service-connected. The bill specifies that veterans who are rated by the United States Department of Veterans Affairs as 100 percent disabled, or who have individual unemployability status, are entitled to a complete exemption from ad valorem taxes on the total appraised value of their homes. This legislative change seeks to provide financial relief and support to veterans who have incurred severe disabilities as a direct result of their service.

Sentiment

The sentiment surrounding SB794 appears to be overwhelmingly positive, reflecting strong bipartisan support evident in the voting outcomes. The bill passed both the Senate and House unanimously, indicating broad consensus among legislators on the importance of providing such exemptions for disabled veterans. This support underscores a collective acknowledgment of the sacrifices made by veterans and a commitment to ensuring their well-being. The discussions surrounding the bill highlight a shared appreciation of the duty to support those who served, contributing to an overall atmosphere of solidarity and respect.

Contention

While SB794 received strong support, discussions may have raised points of contention regarding the fiscal implications of expanding tax exemptions. Some lawmakers may have questioned the potential impact on local government revenues, as increased tax exemptions could lead to budgetary challenges. While the bill aims to benefit a deserving population, it also brings to light the need for a careful balance between supporting veterans and maintaining adequate funding for public services. Nonetheless, these points did not appear to hinder the strong bipartisan backing the bill has received.

Latest SB794 Activity

Companion Bills

No companion bills found.

Previously Filed As

TX HJR47

Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation the residence homestead of the surviving spouse of a 100 percent or totally disabled veteran in an amount equal to the amount of the residence homestead exemption to which the disabled veteran was entitled on the same property.

TX HJR48

Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation the residence homestead of the surviving spouse of a 100 percent or totally disabled veteran in an amount equal to the amount of the residence homestead exemption to which the disabled veteran was entitled on the same property.

TX HJR52

Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation the residence homestead of the surviving spouse of a 100 percent or totally disabled veteran in an amount equal to the amount of the residence homestead exemption to which the disabled veteran was entitled on the same property.

TX HJR76

Proposing a constitutional amendment authorizing an exemption from ad valorem taxation of the residence homestead of the surviving spouse of a totally disabled veteran or the principal residence of the surviving minor children of such a disabled veteran.

TX SJR14

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.

TX SJR21

Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of the residence homestead of the surviving spouse of a 100 percent or totally disabled veteran in an amount equal to the amount of the residence homestead exemption to which the disabled veteran was entitled.

TX HJR23

Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of the residence homestead of the surviving spouse of a 100 percent or totally disabled veteran in an amount equal to the amount of the residence homestead exemption to which the disabled veteran was entitled.

TX HJR40

Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of the residence homestead of the surviving spouse of a 100 percent or totally disabled veteran in an amount equal to the amount of the residence homestead exemption to which the disabled veteran was entitled.

Similar Bills

No similar bills found.