Committee carries over bill to extend property-tax exemption to surviving spouses

House Bill 226, sponsored by Representative Danny Crawford, was carried over by the Ways and Means Education committee for further drafting after members raised questions about how the exemption would apply to property ownership and deeds.

The bill would allow a surviving spouse to retain a property-tax exemption previously available to a 100% disabled person so long as the surviving spouse does not remarry and continues to occupy the same home. Representative Crawford said the intent is to extend the exemption to surviving spouses of veterans and others who qualified as 100% disabled. He told the committee the exemption currently provides up to $4,000 for certain 100% disabled homeowners and that the state's total estimated cost could be about $350,000 (estimate provided in testimony was described as imprecise).

Committee members questioned whether the surviving spouse must be a record owner on the deed to receive the exemption. Representative Wood asked that bill language make clear that the surviving spouse must be on the deed to receive the tax credit, and Representative Collins said the amendment would be a friendly change. Because committee members sought clarification about deed transfer and ownership mechanics, the chair said the bill would be carried over until next week so staff and sponsors could draft an amendment to ensure the credit is tied to the proper owner of record.

No formal vote on the bill was taken; the chair instructed members to work on language with the sponsor and committee lawyers. Representative Danny Crawford, Representative Collins and Representative Wood were among those who discussed the technical clarifications. The matter will return to committee pending the drafting of a deed/ownership clarification amendment.