HB 3002

85(R) - 2017
House Ways & Means
House Ways & Means
Property taxes

Vote Recommendation

  • Negative
  • Neutral
  • Neutral
  • Negative
  • Neutral


Rick Miller

Bill Caption

Relating to the exemption from ad valorem taxation of part of the appraised value of the residence homestead of a partially disabled veteran or the surviving spouse of a partially disabled veteran based on the disability rating of the veteran.

Fiscal Notes

From the LBB: a negative impact of ($401,000) through the biennium ending August 31, 2019, contingent upon passage of a constitutional amendment authorizing the exemption. The cost will increase to ($101,142,000) beginning in fiscal year 2020.

Bill Analysis

HB 3002 would amend the Tax Code to add that a disabled veteran who has a disability rating of between 80% and 100% is entitle to a property tax exemption of the appraised value of the veteran’s property equal to the disability rating. Surviving spouses would be entitled to the same exemption if the spouse doesn’t remarry and the property was the residence homestead of the surviving spouse when the disabled veteran died. 

Vote Recommendation Notes

Though well intended, providing tax exemptions for one group over another is a violation of our free market and limited government principles. Due to this fundamental violation we oppose this bill and all such exemptions.