CS H.B. 197 75(R)BILL ANALYSIS


WAYS & MEANS
H.B. 197
By: West, George "Buddy"
3-6-97
Committee Report (Amended)



BACKGROUND 

Section 11.435, Tax Code, allows certain charitable organizations
(organizations that provide support or relief to orphans, children,
battered spouses, victims of natural disaster,...) to file a late
application for property tax exemptions under Section 11.18(d)(2) of the
Code.  The application must not be filed later than December 31 of the
second year after the year in which the taxes for which the exemption is
claimed were imposed.  The deadline to file such late applications expired
on December 31, 1991. 


PURPOSE

The bill would allow qualified charitable organizations to file late
applications under the present restrictions and guidelines until December
31, 1997.   

RULEMAKING AUTHORITY

It is the committee's opinion that this bill does not expressly grant any
additional rulemaking authority to a state officer, department, agency or
institution. 

SECTION BY SECTION ANALYSIS

SECTION 1:  Amends Section 11.435 (e), Tax Code, to change the deadline
from    December 31, 1991 to December 31, 1997 for filing a late
application for    certain charitable organization exemption. 

SECTION 2:  Emergency Clause.


EXPLANATION OF AMENDMENTS

Committee amendment #1 by Craddick.
The amendment would allow religious organizations the same treatment that
charitable organizations receive under the bill.