Bill

SJR 35

87(R) - 2021
Senate Veteran Affairs and Border Security
House Ways & Means
Senate Veteran Affairs and Border Security
House Ways & Means
Property taxes
Veterans
Military
Resolutions

Contact the Author

Donna Campbell

Phone:

512-463-0125

Capitol Office:

3E.8

Email:

Vote Recommendation

No
  • Neutral
  • Neutral
  • 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)

Larry Taylor

Sponsor(s)

Ray Lopez

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

SJR 35 would increase the number of people who would qualify for a tax exemption on their property taxes creating a greater tax burden on the remaining taxpayers. Texas Action opposes carve-outs for preferred classes of people and instead recommends that taxes, when necessary, are the lowest possible and applied across the broadest base. This exemption violates limited government and individual liberty. For these reasons, Texas Action opposes SJR 35. 

Contact the Author

Donna Campbell

Phone:

512-463-0125

Capitol Office:

3E.8

Email: