HBA-LCA H.B. 2583 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 2583
By: Eiland
Ways & Means
4/15/1999
Introduced



BACKGROUND AND PURPOSE 

The installation of a windstorm protective device often raises the value of
a property, which may cause a property owner to avoid installing such a
device. To encourage property owners to install windstorm protective
devices, H.B. 2583 amends Chapter 11, Tax Code (Taxable Property and
Exemptions), to provide a property tax exemption for the amount of
appraised value that occurs as a result of installing the windstorm
protective device.  This bill requires the comptroller of public accounts,
with the Texas Department of Insurance or its successor (department), to
develop guidelines to help local officials administer this program, and
assigns the department, by rule, the authority to define "windstorm
protective device." 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that rulemaking
authority is expressly delegated to the commissioner of insurance in
SECTION 1 (Section 11.272, Tax Code) of this bill.  

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Chapter 11, Tax Code, by adding Section 11.272, as
follows: 

Sec. 11.272.  WINDSTORM PROTECTION DEVICES.  (a)  Provides that a person is
entitled to a tax exemption for the amount of appraised value of his
property that arises from the installation or construction of a windstorm
protection device. 

(b)  Requires the comptroller of public accounts, with the assistance of
the Texas Department of Insurance (department) or its successor, to develop
guidelines to assist local officials in the administration of this section. 

(c)  Requires that the commissioner of insurance have rulemaking authority
to determine the definition of "windstorm protection device." 

SECTION 2.  Effective date: September 1, 1999.

SECTION 3.  Emergency clause.