Bill
SJR 1
85(R) - 2017
Senate Finance
House Ways & Means
Senate Finance
House Ways & Means
Firefighters
Health
Homestead
Police
Property taxes
Resolutions
Vote Recommendation
No
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Negative
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Neutral
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Neutral
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Negative
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Neutral
Author(s)
Donna Campbell
Co-Author(s)
Pat Fallon
Bill Caption
Proposing a constitutional amendment authorizing the legislature to provide 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 first responder who is killed or fatally injured in the line of duty.
Fiscal Notes
No fiscal implication to the State is anticipated, 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
SJR 1 proposes a constitutional amendment to allow the surviving spouse of a first responder killed or fatally injured in the line of duty to receive exemption from ad valorem taxation of all or part of the market value of their residence homestead if the surviving spouse has not remarried since the death of their spouse. The surviving spouse may subsequently qualify a different property as their residence homestead to exemption of an equal dollar amount as their first homestead exemption. This is a temporary provision that will begin on January 1, 2018, and expire January 1, 2019.
Vote Recommendation Notes
Specialized tax exemptions designed to benefit one preferred class of people to the exclusion of others is a violation of limited government. Such exemptions, each of which may only benefit a small number of people, have the cumulative effect of diminishing the tax base, making it more difficult to achieve fair taxes for everyone, and places the tax burden on an ever-shrinking number of people. We support a tax system that is low rate, broad based, and treats everyone equally. For these reasons we oppose SJR 1.
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