Arguments in favor of Amendment One
According to the Texas Legislative Council, proponents support this proposition because it will help spouses adjust to the loss of a husband or wife, a condition made worse by insufficient existing benefits. While local governments would bear the cost, its effect would be small since each local government would be responsible for a small number of surviving spouses that are eligible for the tax exemption. Nevertheless the tax exemption would provide comfort and relief to surviving spouses at a time of need, and also recognize the sacrifices that both the service member and the service member's family has provided for our great country.
Arguments against Proposition One
According to the Texas Legislative Council, some have raised concerns that the spouses of deceased veterans will move to Texas only to get this benefit. The main concern raised about this proposition, however, is the impact that this amendment would have on local government. A reduction in property tax revenue will mean that local governments will have increase revenue from other sources. The League of Women Voters notes the concern raised by some opponents that the impact of this amendment would be especially large in those districts where military families make up a large portion of the tax base.