TX
Texas Senate Bill SB1956

Texas 2023 - 88th Regular

Texas Senate Bill SB1956

Voted on by Senate
 
Out of House Committee
 
Voted on by House
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to an exemption from ad valorem taxation of the residence homestead of a Congressional Medal of Honor recipient or the surviving spouse of a Congressional Medal of Honor recipient.

Impact

If enacted, SB1956 would amend the Texas Tax Code to include a new section that grants tax exemptions specifically for these distinguished individuals. It highlights the state's recognition of the sacrifices made by Medal of Honor recipients, thereby potentially improving their quality of life. Notably, the bill includes provisions that allow for immediate tax exemptions for those who qualify after January 1 of a tax year, ensuring that these benefits are accessible without delay. This change would specifically affect the financial responsibilities of these recipients and their families in terms of property taxes.

Summary

SB1956 aims to provide an exemption from ad valorem taxation for the residence homestead of Congressional Medal of Honor recipients and their surviving spouses. This legislation seeks to honor the exemplary service of these individuals by alleviating their financial obligations related to property taxes. The bill explicitly articulates that a Congressional Medal of Honor recipient is entitled to an exemption covering the total appraised value of their residence homestead, while surviving spouses can also receive a similar exemption provided they have not remarried post the recipient's death.

Sentiment

Overall sentiment surrounding SB1956 appears to be supportive, as it addresses a significant matter of public gratitude and acknowledgment. While the proposed exemption reflects a broader intent to honor military service, discussions around the bill in legislative forums are expected to show bipartisan support from those advocating for veterans' rights. However, there might be underlying concerns regarding the potential impact on local government funding, as property taxes are a crucial source of revenue for municipalities.

Contention

The primary point of contention that may arise during discussions of SB1956 relates to its financial implications for local governments. Opponents may argue that while honoring Medal of Honor recipients is commendable, such tax exemptions could shift the financial burden to other taxpayers or limit local funds for essential services. Furthermore, there could be debates regarding the definition of 'surviving spouse' and eligibility criteria, ensuring that only those who meet specific standards benefit from this exemption. However, proponents of the bill are likely to emphasize the moral obligation to support those who have served the country selflessly.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 11. Taxable Property And Exemptions
    • Section: New Section
    • Section: 42
    • Section: 43
  • Chapter 26. Assessment
    • Section: 10
    • Section: 1125

Government Code

  • Chapter 403. Comptroller Of Public Accounts
    • Section: 302

Latest SB1956 Activity

Companion Bills

TX SJR79

Enabling for 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 a Congressional Medal of Honor recipient or the surviving spouse of a Congressional Medal of Honor recipient.

Previously Filed As

TX SJR79

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 a Congressional Medal of Honor recipient or the surviving spouse of a Congressional Medal of Honor recipient.

Similar Bills

HI SR133

Urging The United States Armed Forces, Governor, And Hawaii's Congressional Delegation To Work Together To Facilitate The Clean Up And Return Of Additional Military Lands.

HI SCR142

Urging The United States Armed Forces, Governor, And Hawaii's Congressional Delegation To Work Together To Facilitate The Clean Up And Return Of Additional Military Lands.

HI HR111

Urging The United States Department Of The Interior To Work With The Office Of The Governor, Department Of Hawaiian Home Lands, United States Congressional Delegations From Hawaii, And Sovereign Council Of Hawaiian Homestead Associations To Make A Determination In Support Of Act 80, Session Laws Of Hawaii 2017.

HI HCR130

Urging The United States Department Of The Interior To Work With The Office Of The Governor, Department Of Hawaiian Home Lands, United States Congressional Delegations From Hawaii, And Sovereign Council Of Hawaiian Homestead Associations To Make A Determination In Support Of Act 80, Session Laws Of Hawaii 2017.

LA HB521

(Constitutional Amendment) Increases the amount of the homestead exemption and the level of a homestead's assessed valuation at which the homestead exemption applies (OR SEE FISC NOTE LF RV)

DC B25-0433

Glasker Homestead Tax Abatement Amendment Act of 2023

TX SJR79

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 a Congressional Medal of Honor recipient or the surviving spouse of a Congressional Medal of Honor recipient.

LA HB577

(Constitutional Amendment) Increases the level of assessed valuation of property at which the homestead exemption applies and authorizes the deferral of property taxes for certain property owners (OR INCREASE LF RV See Note)