HBA-TBM H.B. 3339 77(R) BILL ANALYSIS Office of House Bill AnalysisH.B. 3339 By: Flores Public Education 4/12/2001 Introduced BACKGROUND AND PURPOSE Under current law, disabled veterans are provided with partial exemptions from property taxes. Exempting elderly disabled veterans from school district property taxes might have little effect on the tax system, while resulting in a large benefit for some deserving individuals. House Bill 3339 provides an exemption to elderly disabled veterans from school district property taxes contingent upon the passage of a constitutional amendment authorizing such exemptions. 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. ANALYSIS House Bill 3339 amends the Tax Code to provide that if a school district adopts an ad valorem tax exemption for disabled veterans who have attained the age of 65, a disabled veteran who has attained the age of 65 is entitled to an exemption from taxation by a school district of property owned by the veteran of the type and amount determined by the governing body of the school district. The exemption terminates if the governing board of the school district repeals or abolishes the exemption. If the school district amends the exemption, the amended exemption applies to the property to which the exemption applied before the amendment until the property owner files a new application for the amended exemption. EFFECTIVE DATE January 1, 2002, but only if the constitutional amendment authorizing a school district to exempt from ad valorem taxation the property of an elderly disabled veteran is approved by the voters.