Bill

SB 611

87(R) - 2021
Senate Veteran Affairs and Border Security
Senate Veteran Affairs and Border Security
Veterans
Military
Property taxes
Disabilities
Taxation

Contact the Author

Donna Campbell

Phone:

512-463-0125

Capitol Office:

3E.8

Email:

Vote Recommendation

No
  • Negative
  • Negative
  • Neutral
  • Negative
  • Negative

Author(s)

Donna Campbell
Paul Bettencourt
C├ęsar J Blanco
Roland Gutierrez
Bob Hall
Kelly Hancock
Juan "Chuy" Hinojosa
Joan Huffman
Eddie Lucio Jr.
Jose Menendez
Angela Paxton
Charles Perry
Beverly Powell
Charles Schwertner
Kel Seliger
Drew Springer
John Whitmire

Co-Author(s)

Bryan Hughes
Larry Taylor

Bill Caption

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. 

Fiscal Notes

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 formulas. 

Bill Analysis

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. 

Vote Recommendation Notes

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.

Contact the Author

Donna Campbell

Phone:

512-463-0125

Capitol Office:

3E.8

Email: