The Current Texas Constitution and Amendments
The current Texas constitution allows the public to vote for amendments before they become laws. Therefore, the majority of voters can pass laws that govern the Texas, limiting the government’s power. Nevertheless, an amendment process begins with a proposal supported by two-thirds of the total membership in both houses of the legislature (Texas Legislative Council 1). A two-thirds majority comprises 100 House members and 21 senators (Texas Legislative Council).
The legislature then determines the date of the ratification vote. In the ratification phase, the amendment is approved by a simple majority of qualified voters in statewide office elections. A voter-approved amendment takes effect on the date the official canvass of election results indicates adoption (Texas Legislative Council 1). However, the amendment may provide for a later effective date. The paper evaluates Texas Proposition 8, views of the supporting and opposing groups, and highlights my opinion on the homestead tax exception for surviving military spouses. Surviving spouses of veterans who died from a service-related injury should be eligible for the homestead tax exemption.
Texas proposition 8 concerned homestead tax exemption for surviving spouses of military fatally injured or killed in the line of duty. The 2021 amendment expanded the 2013 property tax exemption for the residence homestead of surviving spouses of the military who perished in action (Scott). Previously, the constitution granted an exception to surviving spouses of the military killed in the line of duty. It was reworded to include spouses of service members killed or fatally injured while training or performing other military duties (Scott). Senators who sponsored the amendment claimed the phrasing excluded some service members who die from injuries unrelated to combat. Therefore, the amendment to extend an existing primary residency property tax exemption to all surviving military spouses who died due to service-related injuries was a just course.
Supporters and Opposers of the Amendment
The amendment received significant support from senators and various groups. For instance, a statement of intent by 17 senators who proposed the amendment claimed some wording in the 2013 amendment excluded some service members (House of Research Organization). They said the current phrasing did not include military members who died from injuries sustained from non-combat deployments (House of Research Organization 19).
The senators argued that their death or injury directly resulted from their military duty; therefore, their spouses should benefit from the tax exception laws. House of Research Organization has indicated that the bill or joint resolution would apply to fewer than ten individuals per year based on federal data (19). Therefore, it would not have a significant fiscal impact on the tax base or local government.
Texas Progress, a nonprofit communication hub that educates the public about politics, policies, and organizations, promoted the amendment through its online platform. It provided a convenient and easy-to-follow election guide for the November 2021 amendment elections. The nonprofit organization argued that this proposal benefits families who lost a loved one in non-combat situations. Other State Propositions supported by the organization included propositions 1, 2, 5, and 7 (Zhang). The amendment would rectify a flaw in the current law to promote justice for all military personnel injured or killed in the line of duty rather than in combat.
Texas Freedom Caucus is another organization that showed determination to support the amendment. The organization indicated that Texas ranks seventh among property tax burdens in the nation (Texas Freedom Caucus 14). Exempting surviving military spouses from property tax burdens would make sense if their spouse was killed or injured while in service. It should not matter whether a service member was killed in action because they devoted their lives to serving their country. Other groups that supported the amendment based on similar arguments include The Dallas Morning News Editorial Board, Fort Worth Star-Telegram Editorial Board, and San Antonio Express-News Editorial Board.
Critics of the tax exemption amendment argued that it would expand property tax exemption to another group of people (House of Research Organization 19). For instance, it will make other property owners pay more in taxes. Although the House of Research Organization claims the amendment will facilitate fewer than ten individuals, the cumulative impact will be significant over ten years. Instead, critics say the legislation should seek to lower the tax burden on all property owners in Texas.
Other critics pointed out the amendment would reduce tax revenues to school districts, cities, and special districts by lowering property value. According to the critics, many more military people are killed or injured in the line of duty than in action (League of Women Voters). Therefore, the potential revenue loss could be substantial. Furthermore, any decrease in property values could reduce revenue and impact the state funding formula for schools.
The Austin Chronicle Editorial Board strongly opposed the amendment claiming it makes it difficult for Texas taxing entities to account for personal hardship. It is unacceptable to link favorable tax treatment to moral virtues. In their defense, the Austin Chronicle Editorial Board stated that people’s democracy is in crisis because those in power want to limit benefits to a select group of people (The Austin Chronicle). It would discriminate against other similarly deserving citizens who have suffered losses due to risks beyond their control. Therefore, it would be best to reject the amendment to demonstrate that the government should not favor certain groups of people.
Why I Support the Amendment
The amendment was appropriate because it corrected an oversight in the previous law. Tax-exempt should be extended to all surviving military spouses whose loved ones died or sustained fatal injuries in the line of duty rather than in action. All military persons killed or injured while on duty gave their lives to the country, and their lives are equally deserving of exemption like those killed in combat. The amendment will ensure they are treated equally and valued, including their spouses who suffered emotional and financial damages.
The proposition will apply only to a few individuals annually since service people face fewer risks during regular duty. It will not have a significant fiscal impact on the local government or tax base, as fewer than ten officers suffer serious injuries or die in the routine line of duty. Nonetheless, the effect of the homestead tax exemption will be meaningful and provide relief for the surviving spouse during need. Instead of looking at the surviving spouse as an individual, we need to consider the family as a whole. Surviving spouses have dependents to feed despite losing a source of income due to death or injury to their partners. The amendment will relieve them of tax and other financial burdens so that they can care for their families. Therefore, the amendment was more of a necessity than a favor for the surviving spouses.
Results of the Election
The state Senate approved the amendment by a vote of 29-1 on April 8, 2021, with one senator absent. The Texas Proposition 8 received overwhelming approval of 87.76% (1,291,920) votes against 12.24% (180,179) in the election that followed (Huang et al.). It demonstrates that the majority deemed it necessary to expand eligibility to include surviving spouses of those killed or injured in the line of duty rather than in combat. Therefore, the legislation should allow all surviving spouses to receive this exemption for equity and appreciation for people serving in the military.
Works Cited
House of Research Organization. Constitutional amendments proposed for the November 2021 ballot. Report. Texas: House of Research Organization, 2021. Web.
Huang, Kalley, Carla Astudillo, and Andrew Zhang. Texas 2021 constitutional amendment election results. 2021. Web.
League of Women Voters. The LWV Voters Guide Provides an Explanation and Pros & Cons for Each Proposed Amendment. League of Women Voters, 2021. Web.
Scott, John. Explanatory Statements for the November 2, 2021 Constitutional Amendment Election. Texas Government, 2021. Web.
Texas Freedom Caucus. 2021 Guide to Texas Constitutional Amendments on the Ballot. Freedom for Taxes, 2021. Web.
Texas Legislative Council. Analyses of Proposed Texas Legislative Council. Texas Government, 2022. Web.
The Austin Chronicle. Chronicle Endorsements for the Propositions on the November Ballot. 2021. Web.
Zhang, Andrew. Texans will decide eight proposed amendments to the state Constitution on November 2. Here’s what you need to know. Texas Tribune, 2021. Web.