BILL ANALYSIS

H.B. 2676

By: Davis, Yvonne

Ways & Means

Committee Report (Unamended)

BACKGROUND AND PURPOSE

Under current law, property tax appraisal records are confidential if they contain the home addresses of certain individuals whose personal safety could be jeopardized if their home addresses became available as public record and if the individuals choose to restrict public access to the information. H.B. 2676 seeks to include current or former members of the U.S. military who serve or have served in a combat zone among such individuals.

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

H.B. 2676 reenacts and amends Section 25.025(a), Tax Code, as amended by Chapters 348 (H.B. 3307) and 953 (H.B. 1046), Acts of the 82nd Legislature, Regular Session, 2011, to include a current or former member of the U.S. military who has served in an area that the U.S. president by executive order designates for purposes of federal law as an area in which the U.S. military is or has engaged in combat among those for whom information in property tax appraisal records is confidential and available only for the use of certain state and local government entities if the records identify the individual's home address and the individual chooses to restrict public access to information in the records.

EFFECTIVE DATE

On passage, or, if the bill does not receive the necessary vote, September 1, 2013.