Honorable Morgan Meyer, Chair, House Committee on Ways & Means
FROM:
Jerry McGinty, Director, Legislative Budget Board
IN RE:
HB4181 by Muñoz, Jr. (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.), As Introduced
No significant fiscal implication to the State is anticipated.
Contingent on adoption of a constitutional amendment (HJR 165), the bill would amend Chapter 11 of the Tax Code, relating to Taxable Property and Exemptions, to provide that the surviving spouse of a military service member (rather than a member of the armed services) of the United States 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.
The bill would define the term “qualifying service member” as an individual who is a member of the United States armed services or considered to be a military technician (dual status) under 10 U.S.C. Section 10216 or 32 U.S.C. Section 709.
The bill would make conforming changes.
The United States Government Accountability Office estimates that there were approximately 11,000 non-permanent military technicians employed in 2020. An estimated one such dual status military member is killed in the line of duty per year. While implementing the provisions of the bill would create a cost to the state through the school funding formulas, the impact is not expected to be significant.
Local Government Impact
No significant fiscal implication to units of local government is anticipated.