HBA-TBM H.J.R. 102 77(R) BILL ANALYSIS Office of House Bill AnalysisH.J.R. 102 By: Flores Public Education 4/16/2001 Introduced BACKGROUND AND PURPOSE Under current law, disabled veterans are provided with partial exemptions from property taxes. Exempting elderly disabled veterans from school district property taxes might have little effect on the tax system yet benefit some deserving individuals. House Joint Resolution 102 requires the submission to the voters of a constitutional amendment authorizing a school district to exempt from ad valorem taxation the property of an elderly disabled veteran. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that this resolution does not expressly delegate any additional rulemaking authority to a state officer, department, agency, or institution. ANALYSIS House Joint Resolution 102 amends the Texas Constitution to authorize the governing body of a school district by its own action to exempt from ad valorem taxation by the school district the property of a disabled veteran who has attained the age of 65. FOR ELECTION This proposed constitutional amendment shall be submitted to the voters at an election to be held November 6, 2001.