S.B. 1364 78(R)    BILL ANALYSIS


S.B. 1364
By: Staples
Local Government Ways and Means
Committee Report (Unamended)



BACKGROUND AND PURPOSE 

Currently, property under agriculture exemption has never been subject to
a rollback tax on 
specific amounts of land claimed as part of the owner's resident
homestead. There have always 
been provisions to exclude rollback on portions of land owned and used by
a religious 
organization. As proposed, S.B. 1364 provides the same exclusions to the
rollback tax to ensure 
that all open-space land, whether agricultural or timber, is treated in an
equal and uniform 
manner.

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 23.76, Tax Code, by adding Subsections (h)-(k),
as follows: 

 (h) Provides that the use of land does not change for the purposes of
Subsection (a) 
 solely because the owner of the land claims it as part of the owner's
residence homestead 
 for purposes of Section 11.13.

 (i) Provides the sanctions provided by Subsection (a) do not apply to
land owned by an 
 organization that qualifies as a religious organization under Section
11.20(c) if the 
 organization converts the land to a use for which the land is eligible
for an exemption 
 under Section 11.20 within five years.

 (j) Provides that the sanctions provided by Subsection (a) do not apply
to a change in the 
 use of land if certain conditions are met.

 (k) Defines "cemetery," "cemetery organization," and "cemetery purpose."

SECTION 2. 
 
 (a) Effective date: September 1, 2003.
 (b) Makes application of this Act prospective.

EFFECTIVE DATE

September 1, 2003.