HB 875

83(R) - 2013

Vote Recommendation

  • Neutral
  • Positive
  • Neutral
  • Positive
  • Neutral


Phil King

Bill Caption

Relating to the eligibility of the surviving spouse of a person who is disabled to receive a limitation of school district ad valorem taxes on the person's residence homestead.

Fiscal Notes

No fiscal implication to the State is anticipated as a result of passage of this bill alone. The fiscal impact of the bill is shown in the fiscal note for the self-enabling constitutional amendment proposed in HJR 72.

Bill Analysis

Summary: HB 875 would provide an exemption from school district property taxes on a residence homestead for the surviving spouse of a disabled individual. HB 875 would achieve this by striking language specifying the exemption belonged to “an individual 65 years of age or older,” and refers to Chapter 11.13 (c), tax code, that provides the exemption to “an adult who is disabled or 65 years of age or older.”

Analysis:  We support HB 875 because it expands a tax exemption that promotes the property rights of certain property owners, and it limits the amount of revenue that can be taken through property tax.