SRC-JJJ S.B. 1254 76(R)   BILL ANALYSIS


Senate Research Center   S.B. 1254
76R6419 SMH-DBy: Nelson
Intergovernmental Relations
4/6/1999
As Filed


DIGEST 

Currently, Texas law provides deadlines by which late applications for
property tax exemptions must be filed by eligible entities in order to  be
accepted and considered by the chief appraiser of an appraisal district.
Owners of homesteads must file an application not later than one year after
the date on which the taxes were paid or became delinquent, whichever is
earlier.  In previous sessions the legislature has revised forward the
dates for certain religious, school, and charitable organizations in order
to accommodate those that have failed to meet the deadline.  S.B. 1254
would establish provisions regarding late applications for certain ad
valorem tax exemptions. 

PURPOSE

As proposed, S.B. 1254 establishes provisions regarding late applications
for certain ad valorem tax exemptions. 

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 11.431(a), Tax Code, to require the chief
appraiser to accept or deny an application for a residence homestead
exemption under Section 11.13 and after the filing deadline if the
application is filed not later than December 31 of the fifth year, rather
than one year, after the year in which the taxes for which the exemption is
claimed were imposed.  Deletes text regarding the date the taxes on the
homestead were paid or became delinquent.  Makes a conforming change. 

SECTION 2.  Amends Section 11.433(a), Tax Code, to require the chief
appraiser to accept or deny an application for a religious organization
exemption providing certain conditions.  Makes conforming changes.   

SECTION 3.  Amends Section 11.434(a), Tax Code, to require the chief
appraiser to accept or deny an application for a school exemption, under
certain conditions.  Makes conforming changes.   

SECTION 4.  Amends Section 11.435(a), Tax Code, to require the chief
appraiser to accept or deny an application for a charitable organization
exemption, under certain conditions.  Makes conforming changes.   

SECTION 5.  Amends Section 11.438(a), Tax Code, to require the chief
appraiser to accept or deny an application for a veteran's organization
exemption, under certain conditions.  Makes conforming changes.   

SECTION 6.  Repealers: Sections 11.433(e), 11.434(d), 11.435(e), and
11.438(d), Tax Code (regarding the filing date of an application). 

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