BILL ANALYSIS

Senate Research Center                                                                                                        S.B. 580

79R2711 MFC-D                                                                                                    By: Van de Putte

Veteran Affairs & Military Installations

3/14/2005

As Filed

AUTHOR'S/SPONSOR'S STATEMENT OF INTENT

As proposed, S.B. 580 allows disabled veterans, as defined by Section 11.22 of the Tax Code, or recipients of the Purple Heart, to make installment payments of ad valorem tax.  

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 31.072, Tax Code, by adding Subsection (h), to require a collector [for a taxing unit], notwithstanding Subsection (a), if the property owner requesting a collector to establish an escrow account under this section is a disabled veteran as defined by Section 11.22 (Disabled Veterans) or a recipient of the Purple Heart, to enter into a contract with the property owner under this section.     

SECTION 2.  Effective date: upon passage or September 1, 2005.