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.