Texas House Bill HJR12

Texas 2023 - 88th 2nd C.S.

• Filed: 6/28/23

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

The proposed amendment would have a notable impact on state taxation laws by potentially reducing the tax burden on residence homesteads for eligible surviving spouses. This change could provide significant financial assistance during a challenging time, recognizing the contributions and sacrifices of military families. The bill intends to provide a streamlined process for surviving spouses to receive these benefits without the additional stress of navigating complex tax obligations associated with homeownership after losing a spouse in military service.

Summary

HJR12 proposes a constitutional amendment allowing the Texas legislature to exempt all or part of the market value of the residence homestead from ad valorem taxation for the surviving spouses of military service members who are killed or fatally injured while on duty. This amendment would require the legislature to define the terms of the exemption and establish eligibility criteria. If passed, this resolution will be presented to voters for approval on November 7, 2023, focusing on providing financial relief to grieving families who have made significant sacrifices for the country.

Sentiment

The sentiment around HJR12 appears to be largely supportive, particularly among lawmakers and advocates for military families. Many view the resolution as a necessary step for honoring the sacrifices made by military personnel and their families. Moreover, the sentiment also reflects a recognition of the unique challenges faced by spouses who lose their partners in the line of duty, emphasizing the need for state support during such difficult times. However, as with any tax-related legislation, there may be some concerns about the budgetary implications of the proposed exemptions.

Contention

One point of contention regarding HJR12 could revolve around the potential impact on local and state tax revenues. Critics may argue that while the intent is commendable, providing such tax exemptions could lead to a decrease in available funding for other critical public services. Additionally, discussions may arise about determining eligibility, specifically how the state will define 'military service members' and any additional requirements. These aspects may require careful consideration to balance the need for supporting military families while safeguarding public interests.