SRC-TJG, AMY S.B. 173 78(R)BILL ANALYSIS


Senate Research CenterS.B. 173
By: Nelson
Veteran Affairs & Military Installations
8/18/2003
Enrolled

DIGEST AND PURPOSE 

Currently, Texas law provides a 60-day grace period for members of the
armed forces serving in the Persian Gulf to pay their property tax bill
without penalty.  This does not cover those serving during hostilities in
other areas of the world.  S.B. 173 expands the eligibility for the 60-day
grace period to any person on active duty in the United States armed
forces during a war or national emergency. 

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 Sections 31.02(b), (c), (f), and (g), Tax Code, as
follows: 

(b)  Authorizes a person on active duty in the United States armed forces
during a war or national emergency declared in accordance with federal
law, rather than during hostilities in the Persian Gulf, to pay delinquent
property taxes without penalty or interest, by the 60th day after the date
on which the earliest of certain events occurs, including the ending of
the war or national emergency.  
       
 (c)  Redefines "eligible person."

(f)  Provides this section is applicable to the property in which the
person eligible for exemption owned an interest on the date the person was
transferred out of this state as described by Subsection (c) rather than
before January 1, 1991, or in which the person acquired the interest by
gift, devise, or inheritance after that date. 

(g)  Defines active military duty for the purposes of this section. Makes
a conforming change. 

SECTION 2.  Repealer: Section 31.02(h), Tax Code (regarding delinquency
date). 

SECTION 3.  Provides that this Act applies to penalties and interest on
delinquent taxes if the taxes are paid on or after the effective date of
this Act, even if the penalties or interest accrued before the effective
date of this Act. 

SECTION 4.  Effective date: upon passage or September 1, 2003.