HBA-DMD H.B. 161 76(R) BILL ANALYSIS Office of House Bill AnalysisH.B. 161 By: Wise Ways & Means 3/19/1999 Introduced BACKGROUND AND PURPOSE H.B. 161 exempts honorably discharged veterans or their surviving spouses from having an additional tax imposed when a change of use of land occurs. This bill also exempts a person who purchases land from an honorably discharged veteran or the veteran's surviving spouse from having an additional tax imposed when a change of use of land occurs. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that this bill does not expressly delegate any additional rulemaking authority to a state officer, department, agency, or institution. SECTION BY SECTION ANALYSIS SECTION 1. Amends Subchapter D, Chapter 23, Tax Code, by adding Section 23.551, as follows: Sec. 23.551. CERTAIN VETERANS' LAND EXEMPT FROM SANCTIONS. Provides that the sanctions provided by Section 23.55(a), do not apply to a change in the use of land if the change occurs while the land is owned by an honorably discharged veteran of the United States armed forces or the unmarried surviving spouse of such a veteran or if the land is purchased from a veteran or unmarried surviving spouse and the change of use occurs while the land is owned solely by the purchaser. Section 23.55(a) imposes an additional tax, when the use of land changes, on the land equal to the difference between the taxes imposed on the land for each of the five years preceding the year in which the change of use occurs. SECTION 2. Emergency clause. Effective date: upon passage.