HJR 27

85(1) - 2017
House Ways and Means
House Ways and Means

Vote Recommendation

  • Neutral
  • Neutral
  • Neutral
  • Negative
  • Neutral


Jeff Leach

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 based on the disability rating of the veteran and harmonizing certain related provisions of the 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

This legislation proposes a constitutional amendment which would allow the legislature to provide property tax relief for qualifying disabled veterans and the surviving spouses of deceased disabled veterans provided they meet certain qualifying conditions. 

Vote Recommendation Notes

We oppose this legislation which would perpetuate the problem of offering targeted tax relief to a specific class of people. This violates our principle of limited government. We support a property tax system that is low rate, broad based, and fair to all. Targeted tax breaks leave fewer people shouldering the full burden of property taxes with diminishing prospects for relief. For these reasons we oppose HJR 27.