SRC-AXB H.B. 1604 76(R)   BILL ANALYSIS


Senate Research Center   H.B. 1604
76R3205  JD-FBy: Thompson (Ellis)
Finance
5/5/1999
Engrossed


DIGEST 

Currently, tax-exempt charitable organizations can purchase property for
less than the minimum bid, under certain conditions.  Additionally, a
nonprofit organization that develops and rebuilds affordable housing has
special property purchasing privileges.  H.B. 1604 extends the property
purchasing privilege to certain tax-exempt religious organizations, and
allows certain taxes on the property to be waived. 

PURPOSE

As proposed, H.B. 1604 extends the property purchasing privilege to certain
tax-exempt religious organizations, and allows certain taxes on the
property to be waived. 

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 Section 33.011(a), Tax Code, to authorize the governing
body of a taxing unit to waive penalties and provide for the waiver of
delinquent tax interest regarding property acquired by a religious
organization that qualifies for certain exemptions by a certain deadline. 

SECTION 2.  Amends Section 34.01(e), Tax Code, to authorize an officer to
bid property to a person described by Section 11.20, Tax Code. 

SECTION 3.  Amends Section 34.015, Tax Code, to authorize a certain entity
to provide for the manner of sale for land seized under Chapter 33E, Tax
Code, if the land is sold to a certain religious organization.  Specifies
that low income individuals and entities qualify under Subsection (a)(1) or
(2), and sets forth a requirement for the adoption of an ordinance under
this subsection, rather than section. 

SECTION 4.  Repealer:  Section 11.433(e), Tax Code (regarding a deadline
for a late application for exemption for a religious organization). 

SECTION 5.  Effective date:  September 1, 1999.

SECTION 6.  Emergency clause.