Texas House Bill HJR165

Texas 2023 - 88th Regular

• Filed: 3/8/23
• Out of House Committee: 4/25/23
• Voted on by House: 5/3/23

Caption

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 military service member who is killed or fatally injured in the line of duty.

Impact

If passed, HJR165 would amend Sections 1-b(m) and (n) of Article VIII of the Texas Constitution. The bill would specifically authorize the legislature to define the terms under which surviving spouses can claim the exemption, which means that individualized provisions could be created. This shift indicates a stronger legislative recognition of the unique challenges faced by these families and may encourage local governments to consider additional forms of support for military families. This amendment would illustrate Texas's commitment to honor and respect the sacrifices made by military personnel and their families.

Summary

HJR165 proposes a constitutional amendment that would allow the legislature to provide for an exemption from ad valorem taxation on the residence homestead of the surviving spouse of a military service member who has been killed or fatally injured in the line of duty. The intent of this resolution is to provide financial relief to surviving spouses who are left with the responsibility of maintaining their homes after the loss of their loved ones. By enabling this exemption, the bill seeks to ease the economic burden on military families who have made significant sacrifices for their country.

Sentiment

The general sentiment surrounding HJR165 has been largely supportive, particularly among lawmakers and advocates for military families. Testimonies during committee sessions reveal a strong consensus on the importance of supporting the spouses of fallen service members. However, some discussions pointed to broader fiscal implications, expressing concern about the potential long-term impact on local tax revenues derived from property taxes, sparking dialogue about sustainable financial practices. Overall, the bill is perceived as a positive action towards assisting those who have suffered significant loss.

Contention

While HJR165 has gained significant support, there are underlying points of contention primarily related to fiscal responsibility and the potential for increased pressure on state budget allocations. Critics express concerns that granting such exemptions could hinder local government's ability to collect property taxes, thereby affecting funding for essential services. The debate reflects a broader discussion about balancing the need to support military families versus maintaining fiscal health for local communities, making the consideration of this bill indicative of larger policy challenges.