HBA-ALS, BTC H.B. 374 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 374
By: Culberson
Ways and Means
2/8/1999
Introduced



BACKGROUND AND PURPOSE 

Under current law, an individual who is 65 or older may defer paying
delinquent homestead property taxes by filing a tax deferral affidavit with
the appraisal district.  However, a tax deferral affidavit may not be filed
until the property taxes become delinquent.  A property owner becomes
subject to financial penalties if the property taxes become delinquent.
Therefore, an individual who files for a deferral is subject to a late
penalty.  H.B. 374 allows a deferral to be filed before the taxes become
delinquent, thereby preventing the imposition of penalties. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Sections 33.06(a) and (b), Tax Code, to authorize an
individual who is 65 or older, when obtaining a deferral of a suit to
collect delinquent taxes on the individual's homestead, to file the
required affidavit, before, on, or after the date property taxes become
delinquent.  Makes conforming and nonsubstantive changes. 

SECTION 2.   Emergency clause.
  Effective date:  upon passage.