SRC-MAX S.B. 1438 75(R)   BILL ANALYSIS


Senate Research Center   S.B. 1438
By: Wentworth
Intergovernmental Relations
3-26-97
As Filed


DIGEST 

Currently, there is no provision relating to a late application for a
veterans organization in the Tax Code.  This bill would provide for a
grace period during which a veterans organization could file for a
property tax exemption.  This bill would also authorize certain taxes to
be refunded if the veterans organization had paid the taxes under protest.

PURPOSE

As proposed, S.B. 1438 provides an exemption from ad valorem taxation for
certain veterans organizations.  

RULEMAKING AUTHORITY

This bill does not grant any additional rulemaking authority to a state
officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Chapter 11, Tax Code, by adding Section 11.438, as
follows: 

Sec.  11.438.  LATE APPLICATION FOR A VETERANS ORGANIZATION EXEMPTION.
Requires the chief appraiser to accept and approve or deny an application
for an exemption under Section 11.23(a) of this code after the filing
deadline provided by Section 11.43 of this code if the application is
filed by a certain date.  Authorizes the chief appraiser to approve a
later application for an exemption upon showing that such payment was made
under protest, under certain conditions.  Requires the chief appraiser to
notify the collector for each taxing unit in which the property was
taxable in the year or years for which the exemption is granted 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 veterans organization's tax bill the amount of tax imposed on the
property for that year or years and any penalties and interest relating to
that tax if the tax and related penalties and interest have not been paid,
or a showing is made that such payments were made under protest.
Authorizes the collector to refund certain taxes, penalties and interest
constituting an overpayment or erroneous payment under Section 31.11 of
this code.  Prohibits an application from being filed under this section
after December 31, 1998. 

SECTION 2. Effective date:  September 1, 1997.

SECTION 3. Emergency clause.