HJR 62

83(R) - 2013

Vote Recommendation

  • Neutral
  • Positive
  • Neutral
  • Positive
  • Neutral


Chris Turner

Bill Caption

Providing 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 member of the armed services who is killed in action.

Fiscal Notes

No fiscal implication to the State is anticipated, other than the cost of publication. Any loss of revenue would be attributable to the corresponding enabling legislation. The cost to the state for publication of the resolution is $108,921.

Bill Analysis

Summary: HJR 62 would amend Texas’ Constitution to allow the Legislature to entitle the surviving spouse of an armed service member killed in action to a property tax exemption on all or part of the market value of the spouse’s homestead. To qualify, this spouse must not have remarried and the property must be the same property shared with the deceased armed service member. However, HJR would allow a spouse to exempt a different property if the spouse has not remarried. The exemption would be limited to the amount exempted from the spouse’s former residence shared with the armed service member. This temporary provision expires in 2015.

Analysis: HJR 62 would temporarily limit government by reducing the amount of property taxes that can be taken from surviving spouses of deceased armed service members. This would also promote the property rights of these spouses by allowing them to keep more of their resources. We support HJR 62.