Subscribe to receive our Floor Reports covering all the action on the Texas House and Senate floor!
Relating to eligibility for the exemption from ad valorem taxation of the residence homestead of the surviving spouse of certain first responders.
Passage of the bill would add specified federal employees as first responders whose death
could result in a homestead exemption for surviving spouses. As a result, taxable property
values could be reduced and the related costs to the Foundation School Fund could be
increased through the operation of the school finance formulas.
SB 129 would redefine “first responder” under the Tax Code to include a Special Agent of the United States Immigration and Customs Enforcement, a Customs and Border Protection Officer or Patrol Agent, and an immigration enforcement agent or deportation officer of the Department of Homeland Security. The surviving spouses of these first responders would be eligible for the exemption from ad valorem taxation of the residence homestead.
Texas Action recommends opposing SB 129 because it violates limited government principles. While surviving spouses of first responders is a sympathetic class, these types of tax exemptions diminish the tax base and unfairly shift the burden to other taxpayers. Taxes, when neccessary, should be set at a low rate, broad-based, and equally applied.
Read Bill & Check Bill Status