HBA-EDN H.B. 1879 77(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 1879
By: Chavez
Ways & Means
3/18/2001
Introduced



BACKGROUND AND PURPOSE 

Under current law, disabled veterans are not allowed to apply for a
disability exemption of ad valorem property taxes if the required
documentation is not filed by the January 1st deadline.  Documentation of a
disability may not always be available at this date.  House Bill 1879
allows disabled veterans or their surviving spouse or children who
initially qualify for an ad valorem property tax exemption after January 1
of a tax year to receive the exemption for the applicable portion of that
tax year immediately on qualification for the exemption. 

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. 

ANALYSIS

House Bill 1879 amends the Tax Code to provide that a person who initially
qualifies for an ad valorem property tax exemption as a disabled veteran or
the surviving spouse or child of a disabled veteran (exemption) after
January 1 of a tax year is authorized to receive the exemption for the
applicable portion of that tax year immediately on qualification for the
exemption.  The bill provides that such a person must apply for the
exemption before the first anniversary of the date the person initially
qualifies for the exemption.  The bill requires the chief appraiser of the
appraisal district to accept and approve or deny an application for an
exemption after the filing deadline if the application is filed not later
than the first anniversary of the date the taxes on the property were paid
or the date the taxes became delinquent, whichever is earlier.  The bill
sets forth administrative procedures for approval of a late application for
exemption.        

EFFECTIVE DATE

September 1, 2001.