HBA-MPA, MAJ H.B. 575 76(R) BILL ANALYSIS Office of House Bill AnalysisH.B. 575 By: Pitts Ways & Means 2/15/1999 Introduced BACKGROUND AND PURPOSE Currently, taxpayers are required to file a form with the county tax assessor in order to declare a homestead and request a tax exemption. H.B. 575 requires a space to be included on the application form for the applicant's date of birth. This will enable appraisers to better inform taxpayers of the available benefit of exemption from ad valorem taxation upon turning 65, and to predict the potential revenue impact of eligible populations. 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 Section 11.43, Tax Code, by adding Subsections (l) and (m), as follows: (l) Provides that an application form for an exemption under Section 11.13 (Residence Homestead) must include a space on which the applicant may indicate the applicant's date of birth, even if age is not required to determine the eligibility for the exemption for which the application is made. (m) Requires that if a person receiving an exemption under Section 11.13(a) or (b) attains the age of 65, the chief appraiser shall mail the person an application for an exemption under Section 11.13(c) or (d) no later than December 31 of the tax year in which the person attains that age. Provides that this subsection applies only to a person who applied for the exemption under Section 11.13(a) or (b) on or after September 1, 1999, and who stated the person's date of birth on that application. Sections 11.13(a)-(d) refer to the exemption from taxation of the appraised value of the residence homestead for county and school district purposes and additional exemptions for adults who are disabled or those who are 65 or older. SECTION 2. Effective date: September 1, 1999. SECTION 3. Emergency clause.