HBA-KDB S.B. 1558 77(R)    BILL ANALYSIS


Office of House Bill AnalysisS.B. 1558
By: Madla
Ways & Means
5/11/2001
Engrossed



BACKGROUND AND PURPOSE 

Currently, certain military installations are exempt from ad valorem
taxation.  However, once such installations are closed or used for other
purposes, the installations are no longer exempt from ad valorem taxation.
Allowing military installations to retain tax exempt status may encourage
job creation and capital investment.  Senate Bill 1558 expands the
definition of "defense base" to include specified military installations
for the purpose of retaining the exemption from public property taxation
until September 1, 2007. 

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

Senate Bill 1558 amends the Local Government Code to expand the definition
of "defense base" to include a closed military installation or facility now
operated by a public technical institute and that is located in a county
with a population of more than 210,000 and less than 230,000, Ellington Air
Force Base, and the former Amarillo Air Force Base to exempt such bases
from public property taxation until September 1, 2007. 

EFFECTIVE DATE

On passage, or if the Act does not receive the necessary vote, the Act
takes effect September 1, 2001.