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.