Relating to the applicability of the law governing the provision of state aid to certain local governments disproportionately affected by the granting of ad valorem tax relief to disabled veterans.
Impact
If passed, SB247 will take effect on September 1, 2025, and will impact the eligibility of local governments for applying for assistance payments intended to aid disabled veterans. This amendment is aimed at fiscal fair play for local governments that may suffer economically from providing tax reliefs while managing essential services for their communities. The bill seeks to enhance the capacity of these local governments to support their veterans without compromising their financial viability.
Summary
SB247 aims to amend the Local Government Code to regulate the provision of state aid to local governments that are disproportionately affected by the ad valorem tax relief granted to disabled veterans. This measure is especially pertinent to municipalities that are wholly or partly located in counties adjacent to a United States military installation. The intent is to ensure that these local governments can adequately receive state assistance, recognizing the unique financial challenges they face due to the tax policies in place for supporting disabled veterans.
Contention
There may be notable discussions around the potential for unequal distribution of state aid, particularly if the criteria for eligibility under SB247 are perceived as insufficient or overly stringent. Some critics may argue that specifying the need for a direct association with military installations could exclude other local governments that also face economic hardships related to veterans but do not fit the specific criteria outlined in the bill. The balance between ensuring assistance for those directly impacted by military surrounding areas and broader veteran support initiatives will likely be a critical point of debate.
Texas Constitutional Statutes Affected
Local Government Code
Chapter 140. Miscellaneous Financial Provisions Affecting Municipalities, Counties, And Other Local Governments
Identical
Relating to the applicability of the law governing the provision of state aid to certain local governments disproportionately affected by the granting of ad valorem tax relief to disabled veterans.
Same As
Relating to the applicability of the law governing the provision of state aid to certain local governments disproportionately affected by the granting of ad valorem tax relief to disabled veterans.
Relating to the applicability of the law governing the provision of state aid to certain local governments disproportionately affected by the granting of ad valorem tax relief to disabled veterans.
Relating to the applicability of the law governing the provision of state aid to certain local governments disproportionately affected by the granting of ad valorem tax relief to disabled veterans.
Relating to the provision of state aid to certain local governments to offset the cost of the exemption from ad valorem taxation of the residence homestead of a 100 percent or totally disabled veteran.
Relating to the effect of an election at which the voters fail to approve or vote to reduce the ad valorem tax rate adopted by the governing body of a taxing unit.
Relating to an exemption from ad valorem taxation by a taxing unit located wholly or partly in a populous county of a specified dollar amount, or a greater dollar amount specified by the governing body of the taxing unit, of the appraised value of a residence homestead.
Relating to an exemption from ad valorem taxation by certain taxing units of a portion of the appraised value of the residence homestead of the parent or guardian of a person who is disabled and who resides with the parent or guardian.
Relating to a limitation on increases in the appraised value for ad valorem tax purposes of the residence homesteads of military veterans, individuals who are disabled or 65 years of age or older, and their surviving spouses.
Relating to the establishment of a limitation on the total amount of ad valorem taxes that certain taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.