HBA-ATS H.B. 1143 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 1143
By: Garcia
Ways & Means
3/19/1999
Introduced



BACKGROUND AND PURPOSE 

Texas law authorizes the governing body of a taxing unit to tax tangible
personal property, including motor vehicles.  H.B. 1143 exempts from
taxation, by a governing body of any taxing unit, a two-, three-, or
four-wheeled motor vehicle whose market value equals $60,000 or less, if
provided for a family, or $30,000 or less, if owned by a single adult. 

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 11.14(c), Tax Code, to add an exemption from
taxation under this section, by a governing body of any taxing unit, for a
two-, three-, or four-wheeled motor vehicle whose market value equals
$60,000 or less, if provided for a family, or $30,000 or less, if owned by
a single adult. 

SECTION 2.  Effective date: January 1, 2000.
            Makes application of this Act prospective.

SECTION 3.  Emergency clause.