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Texas Property Tax Exemption for Surviving Spouses of Disabled Veterans Amendment, Proposition 2 (2015)

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Proposition 2
Flag of Texas.png
TypeAmendment
OriginTexas Legislature
TopicTaxes
StatusApproved Approveda
Texas 2015 ballot
Proposition 1 - Taxes
Proposition 2 - Taxes
Proposition 3 - Residency
Proposition 4 - Gambling
Proposition 5 - Roads
Proposition 6 - Hunting
Proposition 7 - Taxes
All 2015 U.S. measures


The Texas Property Tax Exemption for Surviving Spouses of Disabled Veterans Amendment, Proposition 2 was on the November 3, 2015 ballot in Texas as a legislatively referred constitutional amendment, where it was approved.[1][2]

Voting yes would have extended the applicability of the homestead exemption law beyond January 1, 2010, the date the law originally took effect.
Voting no would have left the current homestead exemption law unchanged.

Election results

Texas Proposition 2
ResultVotesPercentage
Approveda Yes 1433837 91.40%
No1348858.60%

Election results via: Texas Secretary of State

Introduction

Voters passed a proposition in 2011 to give a homestead exemption to surviving spouses of deceased totally disabled veterans called Proposition 1, the Texas Survivor of Veterans Homestead Tax Amendment, but the law unintentionally does not apply to those spouses whose partners died before the enabling legislation for Proposition 2 went into effect on January 1, 2010.

The Texas Attorney General stated that surviving spouses of totally disabled veterans do receive the exemption, no matter when the veteran died. The amendment settled the issue and officially extended the exemption to spouses whose partners died on or before January 1, 2010.[3][4]

The measure was introduced into the Texas Legislature by Rep. Dennis Bonnen (R-25) as House Joint Resolution 75 and received nearly unanimous support. The proposition take effects in 2017 and costs the state nearly $1.2 million, then will rise to about $6.5 million in 2016.[5][6]

Text of measure

Ballot title

The official ballot title was:[2]

“ The 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 100 percent or totally disabled veteran who died before the law authorizing a residence homestead exemption for such a veteran took effect.[7] ”

Constitutional changes

See also: Article 8, Texas Constitution

The amendment amended Section 1-b of Article 8 of the Texas Constitution. The following struck-through text was deleted and the underlined text was added:[2]

(j-1) The legislature by general law may provide that the surviving spouse of a disabled veteran who would have qualified for an exemption from ad valorem taxation of all or part of the market value of the disabled veteran ’s residence homestead under Subsection (i) of this section if that subsection had been in effect on the date the disabled veteran died is entitled to an exemption from ad valorem taxation of the same portion of the market value of the same property to which the disabled veteran ’s exemption would have applied if the surviving spouse otherwise meets the requirements of Subsection (j) of this section.

(k) The legislature by general law may provide that if a surviving spouse who qualifies for an exemption in accordance with Subsection (j) or (j-1) of this section subsequently qualifies a different property as the surviving spouse ’s residence homestead, the surviving spouse is entitled to an exemption from ad valorem taxation of the subsequently qualified homestead in an amount equal to the dollar amount of the exemption from ad valorem taxation of the former homestead in accordance with Subsection (j) or (j-1) of this section in the last year in which the surviving spouse received an exemption in accordance with the applicable that subsection for that homestead if the surviving spouse has not remarried since the death of the disabled veteran.[7]

Background

Since 2007, there have been measures on each odd-year ballot affecting homestead exemptions for veteran or spouses of veterans.

The most recent, Proposition 1 of 2014, does not affect this year's Proposition 2. Proposition 1 authorized the legislature to provide a homestead exemption for surviving spouses of members of the armed services killed in action.

The three other amendments affected this 2015 amendment.

Proposition 1 of 2011

See also: Texas Survivor of Veterans Homestead Tax Amendment, Proposition 1 (2011)

In November 2011, more than 80 percent of Texas voters approved Proposition 1 to authorize the legislature to grant surviving spouses of totally disabled veterans a homestead exemption on their principal residences. Enabling legislation for Proposition 1 fully exempted surviving spouses of deceased disabled veterans in situations where:[3]

“

• the property received the full homestead exemption under the disabled veteran’s status;

• the property was the residence homestead of the surviving spouse when the disabled veteran died;

• the property remains the residence homestead of the surviving spouse; and

• the surviving spouse has not remarried.[7]

”

Proposition 2 of 2009

See also: Texas Taxes on Homestead Value, Proposition 2 (2009)

Proposition 2, which was approved by 68 percent of voters, allowed the legislature to tax a residence homestead based on the value of that property.

Proposition 9 of 2007

See also: Texas Tax Exemptions for Disabled Veterans, Proposition 9 (2007)

The measure, which was approved by 86 percent of voters, authorized the legislature to exempt all or part of the residence homesteads of certain totally disabled veterans from ad valorem taxation. The measure also authorized a change in determining the amount of the existing exemption from ad valorem taxation that disabled veterans were entitled to.

The proposition initiated the following changes:[8]

  • at least 10 percent but less than 30 would be granted a property tax exemption up to $5000
  • 30 percent but less than 50 would get a $7,500 property tax exemption
  • 50 percent but less than 70 would get a $10,000 property tax exemption
  • 70 percent or more would be granted a $12,000 property tax exemption

Support

Supporters

Officials

Organizations

  • Texas Association of Builders[10]

Arguments in favor

Rep. Dennis Bonnen

After filing the HJR 75, Rep. Dennis Bonnen said:[11]

“ I fully intend to fix this problem by extending the exemption to all surviving spouses. We must remember that when we send our troops into harm's way, their families also pay a price. I will do everything I can in the Texas House to make sure that the families of those who have sacrificed for us will not be forgotten.[7] ”


Gov. Greg Abbott said:[12]

“ We owe more than our thanks to those who serve in uniform and the families who serve by their sides. Proposition 2 cuts property taxes for spouses of totally disabled veterans who died before 2011. Voters already approved this for spouses of totally disabled veterans who died after 2011.[7] ”


The House Research Organization provided an argument in support and an argument in opposition to the amendment. The following statement is the supporting argument:[3]

“ HJR 75, in conjunction with its enabling legislation, HB 992 by D. Bonnen, would allow the Legislature to provide a valuable form of tax relief for the families of deceased disabled veterans. Any fiscal impact on a single taxing district would be minimal, but the impact on individual families of totally disabled military veterans would be considerable.

Current law unintentionally creates two classes of surviving spouses of totally disabled veterans: those whose spouses died before January 1, 2010, and those whose spouses died on or after that date. Those whose spouses died before 2010 receive a full property tax exemption on their homesteads, but those whose spouses died after are not eligible to inherit qualification for the exemption.

According to estimates by the comptroller, this resolution would allow roughly 3,800 surviving spouses of totally disabled veterans who died before 2010 to claim this exemption, providing a lasting form of appreciation to those who have sacrificed so much.[7]

”

Opposition

Arguments against

The House Research Organization provided an argument in support and an argument in opposition to the amendment. The following statement was the opposing argument:[3]

“ The Legislative Budget Board’s fiscal note on the enabling legislation, HB 992 by D. Bonnen, indicates that school districts, municipalities, counties, and other special taxing districts (such as hospitals) would lose some tax revenue under the bill and proposed amendment. The Legislature should be mindful of HJR 75’s potential impact on these local taxing entities.[7] ”

Medial editorials

Support

The Dallas Morning News recommended voting for the amendment, arguing:[13]

“ This proposed amendment to the state Constitution might have a familiar ring, as Texas voters approved a similar measure four years ago to grant homestead tax relief to the surviving spouses of disabled veterans who died after 2010. The current measure simply recognizes the unfairness of giving such relief to one group of spouses but denying it to others.

Proposition 2 would add about 3,800 surviving spouses to the list of those who currently qualify for 100 percent homestead tax relief. There is no organized opposition, and this newspaper recommends its approval. Most local taxing authorities would notice minimal change in their revenue levels because the number of spouses qualifying is so small and spread across the state.

An accident of time — a disabled veteran’s death after 2010 vs. before — should not decide how our state chooses to express gratitude for the sacrifices by veterans and their families. If approved, the exemption would apply only on tax bills from 2016 forward.[7]

”

Path to the ballot

See also: Amending the Texas Constitution

The amendment was filed by Rep. Dennis Bonnen (R-25) as House Joint Resolution 75 on January 28, 2015.[5]

A two-thirds vote in both chambers of the Texas State Legislature was required to refer this amendment to the ballot. Texas is one of 16 states that require a two-thirds supermajority vote in both chambers. On April 22, 2015, the Texas House of Representatives unanimously approved HJR 75. The Texas Senate passed the amendment on May 24, 2015, with 27 senators voting "yea" and two voting "nay." The measure was enrolled on May 26.[5]

House vote

April 22, 2015, House vote

Texas HJR 75 House Vote
ResultVotesPercentage
Approveda Yes 138 100.00%
No00.00%

Senate vote

May 24, 2015, Senate vote

Texas HJR 75 Senate Vote
ResultVotesPercentage
Approveda Yes 27 93.10%
No26.90%

"No" votes

Between the Texas Senate and Texas House of Representatives, a total of two legislators voted against referring the amendment to the ballot. These legislators were:[5]

State profile

Demographic data for Texas
 TexasU.S.
Total population:27,429,639316,515,021
Land area (sq mi):261,2323,531,905
Race and ethnicity**
White:74.9%73.6%
Black/African American:11.9%12.6%
Asian:4.2%5.1%
Native American:0.5%0.8%
Pacific Islander:0.1%0.2%
Two or more:2.5%3%
Hispanic/Latino:38.4%17.1%
Education
High school graduation rate:81.9%86.7%
College graduation rate:27.6%29.8%
Income
Median household income:$53,207$53,889
Persons below poverty level:19.9%11.3%
Source: U.S. Census Bureau, "American Community Survey" (5-year estimates 2010-2015)
Click here for more information on the 2020 census and here for more on its impact on the redistricting process in Texas.
**Note: Percentages for race and ethnicity may add up to more than 100 percent because respondents may report more than one race and the Hispanic/Latino ethnicity may be selected in conjunction with any race. Read more about race and ethnicity in the census here.

Presidential voting pattern

See also: Presidential voting trends in Texas

Texas voted Republican in all seven presidential elections between 2000 and 2024.

Pivot Counties (2016)

Ballotpedia identified 206 counties that voted for Donald Trump (R) in 2016 after voting for Barack Obama (D) in 2008 and 2012. Collectively, Trump won these Pivot Counties by more than 580,000 votes. Of these 206 counties, one is located in Texas, accounting for 0.5 percent of the total pivot counties.[14]

Pivot Counties (2020)

In 2020, Ballotpedia re-examined the 206 Pivot Counties to view their voting patterns following that year's presidential election. Ballotpedia defined those won by Trump won as Retained Pivot Counties and those won by Joe Biden (D) as Boomerang Pivot Counties. Nationwide, there were 181 Retained Pivot Counties and 25 Boomerang Pivot Counties. Texas had one Retained Pivot County, 0.55 percent of all Retained Pivot Counties.

More Texas coverage on Ballotpedia

See also

External links

Footnotes

  1. ↑ Texas Legislature, "House Bill No. 992," accessed May 26, 2015
  2. ↑ 2.0 2.1 2.2 Texas Legislature, "HJR No. 75," accessed April 28, 2015
  3. ↑ 3.0 3.1 3.2 3.3 House Research Organization, "HJR No. 75 Bill Analysis," April 16, 2015
  4. ↑ Texas Legislature, "HJR No. 75 Ways & Means Analysis," accessed June 8, 2015
  5. ↑ 5.0 5.1 5.2 5.3 Texas Legislature, "HJR No. 75 History," accessed April 28, 2014
  6. ↑ KUT.org, "Better Know Your Ballot: Proposition 2's Veteran Spousal Benefit Fix," October 1, 2015
  7. ↑ 7.0 7.1 7.2 7.3 7.4 7.5 7.6 7.7 Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source. Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content
  8. ↑ Texas Legislature Online, "S.J.R. 29," accessed January 19, 2015
  9. ↑ Texas Legislature, "HJR No. 75 Authors," accessed April 28, 2015
  10. ↑ Texas Legislature, "HJR No. 75 Witnesses," accessed April 28, 2015
  11. ↑ Facebook Timeline, accessed October 6, 2015
  12. ↑ MyStatesman.com, "Abbott: Vote to save your time and money," October 19, 2015
  13. ↑ The Dallas Morning News, "Editorial: We recommend yes vote on Proposition 2," October 6, 2015
  14. ↑ The raw data for this study was provided by Dave Leip of Atlas of U.S. Presidential Elections.
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