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TX HB50

TX HB50
Relating to an exemption from ad valorem taxation of the residence homestead of the surviving spouse of a military service member who is killed or fatally injured in the line of duty.


summary

Introduced
06/28/2023
In Committee
Crossed Over
Passed
Dead
07/13/2023

Introduced Session

88th Legislature 2nd Special Session

Bill Summary

Relating to an exemption from ad valorem taxation of the residence homestead of the surviving spouse of a military service member who is killed or fatally injured in the line of duty.

AI Summary

This bill amends the Texas Tax Code to provide an exemption from ad valorem (property) taxation of the residence homestead of the surviving spouse of a "qualifying military service member" who is killed or fatally injured in the line of duty. The exemption applies regardless of the date of the service member's death, and it allows the surviving spouse to maintain the same dollar amount of exemption if they subsequently qualify a new residence homestead. The bill defines "qualifying military service member" to include members of the U.S. Armed Forces and certain military technicians. The provisions of the bill only take effect if a related constitutional amendment is approved by Texas voters.

Sponsors (1)

Last Action

Filed (on 06/28/2023)

bill text


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