HBA-JRA H.B. 1591 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 1591
By: Lewis, Glenn
Ways & Means
4/18/1999
Introduced



BACKGROUND AND PURPOSE

Currently, each legislature sets specific deadline dates for the late
filing of documentation to establish exemptions for a residence homestead,
religious organization, school, charitable organization, and veteran's
organization.  H.B. 1591 eliminates the need for each legislature to file
extension provisions for each exemption by establishing uniform time
periods of five years from the date of the imposition of the tax for
exemption claims.  

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 Section 11.431(a), Tax Code, to require a chief
appraiser to accept and approve or deny an application for a residence
homestead exemption after the filing deadline if the application is filed
before December 31 of the fifth year after the year in which the taxes for
which the exemption is claimed were imposed, rather than if it was filed
one year after the date the taxes on the homestead were paid or became
delinquent, whichever was earlier.  Makes nonsubstantive changes. 

SECTION 2.  Amends Section 11.433(a), Tax Code, to require a chief
appraiser to accept and approve or deny an application for a religious
organization exemption after the filing deadline if the application is
filed not later than December 31 of the fifth, rather than sixth, year
after the year in which the taxes for which the exemption is claimed were
imposed.  Makes nonsubstantive changes. 

SECTION 3.  Amends Section 11.434(a), Tax Code, to require a chief
appraiser to accept and approve or deny an application for a school
exemption after the filing deadline if the application is filed not later
than December 31 of the fifth, rather than sixth, year after the year in
which the taxes for which the exemption is claimed were imposed.  Makes
nonsubstantive changes. 

SECTION 4.  Amends Section 11.435(a), Tax Code, to require a chief
appraiser to accept and approve or deny an application for a charitable
organization exemption after the filing deadline if the application is
filed not later than December 31 of the fifth, rather than second, year
after the year in which the taxes for which the exemption is claimed were
imposed.  Makes nonsubstantive changes. 

SECTION 5.  Amends Section 11.438(a), Tax Code, to require a chief
appraiser to accept and approve or deny an application for a veteran's
organization exemption after the filing deadline if the application is
filed not later than December 31 of the fifth, rather than third, year
after the year in which the taxes for which the exemption is claimed were
imposed.  Makes nonsubstantive changes. 

SECTION 6.  Repealer:  Sections 11.433(e) (Late Application for Religious
Organization Exemption), 11.434(d) (Late Application for a School
Exemption), 11.435(e) (Late Application for Charitable Organization
Exemption), and 11.438(d) (Late Application for Veteran's Organization
Exemption), Tax Code. 

 SECTION 7.Emergency clause.
  Effective date: upon passage.