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Relating to an exemption for 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.
Passage of the bill would provide that 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 is entitled to an exemption from
taxation of the total appraised value of the surviving spouse's residence homestead if the surviving
spouse has not remarried since the death of the member of the armed services. Contingent on
adoption of a constitutional amendment, 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
SB 611 would expand an existing exemption from ad valorem taxes on the total appraised value of a residence homestead to include the surviving spouse of a member of the armed services who was died in the line of duty but not necessarily in combat action.
SB 611 is the enabling legislation for the constitutional amendment proposed by SJR 35. The bill would expand exemptions from property taxes creating a higher tax burden on the remaining taxpayers. Texas Action opposes tax exemptions for preferred classes of individuals and instead recommends taxes, when necessary, are the lowest rate and applied to the broadest base. Texas Action opposes SB 611.