HBA-RAR H.B. 612 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 612
By: George
Public Education
2/8/1999
Introduced



BACKGROUND AND PURPOSE 

Currently, the comptroller is not authorized under the Government Code to
provide a homestead exemption for determination of school district property
values.  H.B. 612 includes a residence homestead exemption authorized by
the Tax Code among the deductions allowed by the Government Code for
determination of school district property values for purposes of school
finance. 

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.  Reenacts Section 403.302(d), Government Code, as amended by
Chapters 1039, 1040, and 1071, Acts of the 75th Legislature, Regular
Session, 1997, and amends Subdivisions (1) and (3), as follows: 

(1)  Includes an exemption under Section 11.13(n), Tax Code ( Residence
Homestead), among the deductions from the market value of taxable property
for determination of school district property values.  
(3)  Makes a nonsubstantive change.

SECTION 2.  Effective date: September 1, 1999.

SECTION 3.  Emergency clause.