Bill: HJR 21, 85(R) - 2017
Committee
House Ways & Means
2nd Chamber Committee
Senate Veteran Affairs & Border Security
Vote Recommendation
| Vote Recommendation |
Economic Freedom |
Property Rights |
Personal Responsibility |
Limited Government |
Individual Liberty |
| Neutral |
Neutral |
Neutral |
Neutral |
Neutral |
Neutral |
Author(s)
Cecil Bell Jr.
Sponsor(s)
Brandon Creighton
Bill Caption
Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of part of the market value of the residence homestead of a partially disabled veteran or the surviving spouse of a partially disabled veteran if the residence homestead was donated to the disabled veteran by a charitable organization for less than the market value of the residence homestead and harmonizing certain related provisions of the Texas Constitution.
Fiscal Notes
The resolution alone would have no fiscal implication to the State, other than the cost of publication. Any additional fiscal implication would be attributable to the corresponding enabling legislation. The cost to the State for publication of the resolution is $114,369.
Bill Analysis
HJR 21 would propose a constitutional amendment on the November 7th, 2017 ballot to allow the legislature to grant a property tax exemption for a percentage of the market value of a disabled veteran’s home that is equal to the percentage of disability if the home was donated by a charitable organization for less than the market value of the home, including at no cost.
Vote Recommendation Notes
We oppose special tax benefits applicable only to a preferred class of citizens to the exclusion of other citizens ineligible for the same benefit. Though benefits such as this would only benefit a few people, the accumulation of many such tax breaks for preferred groups inevitably leads to unintended results which have a broader impact on other tax payers and the jurisdictions that rely on those tax revenues to function.
We remain neutral on this resolution because it does not create an exemption so much as clarify that the exemption for a donated residence also applies to a residence which is donated but at some cost to the veteran. This appears to be within the intent of the original law and is more of a clarification of existing law than an actual expansion of the existing exemption.
Organizations Supporting
Texas Association of Builders
Texas Association of Realtors
