SRC-VRA H.B. 2147 78(R)   BILL ANALYSIS


Senate Research Center   H.B. 2147
78R6750 SMH-FBy: Gattis (Wentworth)
Intergovernmental Relations
5/17/2003
Engrossed


DIGEST AND PURPOSE 

Currently, Section 11.431(a), Tax Code, provides that a late application
for a homestead exemption must be filed not later than one year after the
date the ad valorem taxes on the homestead for that tax year were paid or
became delinquent, whichever is earlier.  Thus, delinquent taxpayers,
under current law, have a benefit that is not afforded to those who pay
their taxes on time.  H.B. 2147 attempts to correct this inequity.  

RULEMAKING AUTHORITY

This bill does not expressly 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 and approve or deny an application for a residence
homestead exemption after the deadline for filing it has passed if it is
filed not later than one year after the delinquency date for the taxes on
the homestead.  Deletes language relating to the date the homestead taxes
were paid or became delinquent.  

SECTION 2.  Effective date:  upon passage or September 1, 2003.