SWB S.B. 1438 75(R)BILL ANALYSIS


WAYS & MEANS
S.B. 1438
By: Wentworth (Counts)
5-9-97
Committee Report (Unamended)



BACKGROUND 

Currently, there is no provision relating to a late application for a
veterans organization in the Tax Code.  

PURPOSE

The bill would provide for a grace period during which a veterans
organization could file for a property tax exemption.  The bill would also
authorize certain taxes to be refunded if the veterans organization had
paid the taxes under protest.    

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 Chapter 11, Tax Code, by adding Section 11.438, as
follows: 

Sec.11.438.  LATE APPLICATION FOR VETERAN'S ORGANIZATION EXEMPTION.  
(a) Requires the chief appraiser to accept and approve or deny an
application for an exemption under Section 11.23(a), Tax Code
(Miscellaneous Exemptions), after the filing deadline provided by Section
11.43, Tax Code (Application for Exemption), if the application is filed
by a certain date.   
(b) Authorizes the chief appraiser to approve a later application for an
exemption only upon a showing that the taxes, penalties, and interest were
paid under protest, under certain conditions.   
(c) Requires the chief appraiser to notify the collector for each taxing
unit in which the property was taxable in the year if a late application
is approved after approval of the appraisal records for the year for which
the exemption is granted. Requires the collector to deduct from the
organization's tax bill the amount of tax imposed on the property for that
year and any penalties and interest relating to that tax if the tax and
related penalties and interest have not been paid.  Authorizes the
organization to apply for a refund of the taxes, penalties, and interest
paid as provided by Section 31.11, Tax Code (Refunds of Overpayments or
Erroneous Payments), if the tax, penalties, and interest were paid under
protest.  Provides that Section 31.11(c), Tax Code (Refunds of
Overpayments or Erroneous Payments), does not apply to a refund under this
section.  
(d) Prohibits an application from being filed under this section after
December 31, 1998. 

SECTION 2. Effective date:  September 1, 1997.

SECTION 3. Emergency clause.