H.B. 2147 78(R)    BILL ANALYSIS


H.B. 2147
By: Gattis
Local Government Ways and Means
Committee Report (Unamended)



BACKGROUND 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. This current law creates an
inequitable result for the property owner who pays the ad valorem taxes on
his or her homestead soon after receiving his or her tax bill as opposed
to a property owner who allows the tax on his or her homestead to become
delinquent. Thus, delinquent taxpayers, under current law, have a benefit
that is not afforded to those who pay their taxes on time. For example, a
property owner who pays the tax on his or her homestead on October 1 of a
given year would have 123 fewer days to file a late application for a
homestead exemption than the property owner whose taxes remain unpaid on
the delinquency date. H.B. 2147 attempts to correct this inequity.  

RULEMAKING AUTHORITY

It is the committee's opinion that this bill does not expressly grant any
additional rulemaking authority to a state officer, department, agency, or
institution. 

ANALYSIS

SECTION 1.  Amends Section 11.431(a), Tax Code, as follows:

(a) Applies the delinquency date as the uniform date for filing a late
application for a homestead exemption for both delinquent and current
taxpayers.  
 
SECTION 2.  Provides that the Act takes effect immediately if the bill
receives a vote of two-thirds of the members of each house; otherwise,
September 1, 2003. 

EFFECTIVE DATE

Immediately if the bill receives a vote of two-thirds of the members of
each house; otherwise, September 1, 2003.