Bill Caption

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. 

Fiscal Notes

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 $178,333. 

Bill Analysis

SJR 35 proposes a constitutional amendment to expand an existing exemption which would entitle spouses of veterans who died in the line of duty, but not necessarily in combat action, to an exemption from ad valorem taxation on all or a part of the market value of the surviving spouse's residence, if the surviving spouse has not remarried since the death of the service member. This would take effect January 1, 2022 and would apply only to a tax year beginning on or after that date. 

Vote Recommendation Notes