SB 196

86(R) - 2019
Senate Property Tax
Senate Property Tax

Vote Recommendation

  • Neutral
  • Neutral
  • Neutral
  • Neutral
  • Neutral


Donna Campbell


Beverly Powell

Bill Caption

Relating to an exemption from ad valorem taxation of the residence homestead of the surviving spouse of a member of the armed services of the United States who is killed or fatally injured in the line of duty.

Fiscal Notes

Estimated Two-year Net Impact to General Revenue Related Funds for SB 196, As Introduced: a positive impact of $18,000 through the biennium ending August 31, 2021, contingent upon passage of a constitutional amendment authorizing the exemption. A negative impact of ($1,493,000) would occur through the biennium ending August 31, 2023. The bill would make no appropriation but could provide the legal basis for an appropriation of funds to implement the provisions of the bill. 

Bill Analysis

SB 196 would broaden the number of people who qualify for an ad valorem tax exemption under Section 11.133(b) of the Tax Code (Residence Homestead of Surviving Spouse of Member of Armed Services Killed in Line of Duty). This section would be amended to include spouses of those "killed or fatally injured in the line of duty," rather than "killed in action."

Vote Recommendation Notes

Texas Action remains neutral on SB 196 because it does not affect our liberty principles. While we generally oppose tax exemptions which confers a special benefit upon a preferred class, this bill seems to clarify what was the likely intent of the original exemption.