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


Senate Research CenterC.S.S.B. 1254
76R9651 SMH-DBy: Nelson
Intergovernmental Relations
4/8/1999
Committee Report (Substituted)


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.  C.S.S.B. 1254
would establish provisions regarding late applications for certain ad
valorem tax exemptions. 

PURPOSE

As proposed, C.S.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 11.433(a), Tax Code, to require the chief
appraiser to accept or deny an application for a religious organization
exemption under Section 11.20 after the filing deadline if the application
is filed not later than December 31 of the fifth year, rather than the
sixth year, after the year in which the taxes were imposed.  

SECTION 2.  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 3.  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 4.  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 5.  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 6.  Emergency clause.
            Effective date: upon passage.


SUMMARY OF COMMITTEE CHANGES

SECTION 1.

 Deletes proposed SECTION 1.  Renumbers subsequent SECTIONS.