Texas 2025 - 89th Regular

Texas House Bill HB1932

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

Caption

Relating to an exemption from ad valorem taxation of the residence homesteads of certain disabled veterans and their surviving spouses.

Impact

If enacted, HB1932 would directly modify existing property tax laws in Texas, specifically targeting provisions that govern the assessment of residential homesteads for disabled veterans. The change aims to offer substantial financial relief, reducing the overall tax burden that can impede the ability of these individuals and their families to maintain stable housing. This would also ensure that survivors of disabled veterans are entitled to the same property tax exemptions, thereby extending the benefits beyond the direct recipients.

Summary

House Bill 1932 proposes an exemption from ad valorem taxation for the residence homesteads of certain disabled veterans and their surviving spouses, thereby alleviating the financial burden on those who have served in military service. The bill specifically amends the Tax Code by broadening the criteria for tax exemption to include veterans with a minimum of 60 percent disability, as rated by the United States Department of Veterans Affairs. This serves to recognize and support a larger number of veterans who may be struggling financially due to service-related disabilities.

Contention

Debate surrounding HB1932 may revolve around the implications of these tax exemptions on state revenue, as reducing taxation on specific groups can lead to concerns about funding for public services. Opponents might argue that while supporting veterans is laudable, the shift in tax policy could adversely affect local government budgets that rely on property taxes for essential services. Additionally, discussions may include how the 60 percent disability threshold aligns with the commitment to provide comprehensive support for veterans, fostering differing opinions about what constitutes adequate recognition of their service.

Texas Constitutional Statutes Affected

Tax Code

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

Special District Local Laws Code

  • Chapter 1122. Hidalgo County Healthcare District
    • Section: 2523

Companion Bills

TX HJR117

Enabling for Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation all or part of the market value of the residence homesteads of certain disabled veterans and their surviving spouses.

Similar Bills

No similar bills found.