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.