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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 member of the armed services of the United States who is
killed or fatally injured in the line of duty.
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 $177,289.
SJR 47 would amend the Texas Constitution by adding a surviving spouse whose spouse was "fatally injured in the line of duty" (rather than "killed in action") to the existing exemption of property taxes on their residence homestead.
Texas Action is neutral on SJR 47 because it does not affect our liberty principles. While we generally oppose tax exemptions for certain groups to the exclusion of others, this bill merely amends the phrasing to clarify that all duty-related deaths, not just combat-related deaths, qualify for this exemption.
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