JWB H.J.R. 80 75(R)BILL ANALYSIS


WAYS & MEANS
H.J.R. 80
By: Farrar
4-18-97
Committee Report (Unamended)



BACKGROUND

Chapter 11, Tax Code (Exemptions), provides for ad valorem tax exemptions
for certain organizations that provide certain public policy goals, and
Section 23.18, Tax Code, provides a nominal exemption for the property
owned by a nonprofit homeowners' organization.  Currently, neighborhood
associations that preserve, protect, improve, and monitor matters
affecting a defined residential area have no special tax treatment. 

PURPOSE

The joint resolution allows the legislature to exempt property of a
neighborhood association from ad valorem taxation. 

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 Article VIII, Texas Constitution, by adding Section 1-m,
PROPERTY OF NEIGHBORHOOD ASSOCIATIONS; EXEMPTION FROM AD VALOREM TAXATION.

(a) Provides that the legislature may exempt property of a neighborhood
association from ad valorem taxation. 

(b) Defines "neighborhood association"

SECTION 2. Election date: November 4, 1997; establishes ballot language.