Bill: SB 833, 84(R) - 2015
Committee
Senate Veteran Affairs & Military Installations
Vote Recommendation
| Vote Recommendation |
Economic Freedom |
Property Rights |
Personal Responsibility |
Limited Government |
Individual Liberty |
| Yes |
Neutral |
Positive |
Positive |
Neutral |
Positive |
Author(s)
Donna Campbell
Bill Caption
Relating to the continuation of a residence homestead exemption from ad valorem taxation while the owner is temporarily absent because of military service.
Fiscal Notes
No significant fiscal implication to the State is anticipated.
Bill Analysis
This legislation amends current law relating to the continuation of a residence homestead
exemption from ad valorem taxation while the owner is temporarily absent because of military
service. Currently, only those members of the armed forces who are stationed overseas are able to maintain their homestead exemption while they are away while members of the armed forces who maintain their Texas residence but are away on orders within the United States are unable to maintain their exemption.
Vote Recommendation Notes
We support this bill on the grounds of personal liberty, property rights, and personal responsibility. This legislation closes a loophole that adversely affects members of the military who are on active duty serving away from their residence within the United States. This legislation makes the tax treatment equal for service members regardless of whether they are stationed overseas or at a location within the United States.
