HBA-TBM H.B. 3339 77(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 3339
By: Flores
Public Education
4/12/2001
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, while
resulting in a large benefit for some deserving individuals.  House Bill
3339 provides an exemption to elderly disabled veterans from school
district property taxes contingent upon the passage of a constitutional
amendment authorizing such exemptions.   

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 3339 amends the Tax Code to provide that if a school district
adopts an ad valorem tax exemption for disabled veterans who have attained
the age of 65, a disabled veteran who has attained the age of 65 is
entitled to an exemption from taxation by a school district of property
owned by the veteran of the type and amount determined by the governing
body of the school district.  The exemption terminates if the governing
board of the school district repeals or abolishes the exemption.  If the
school district amends the exemption, the amended exemption applies to the
property to which the exemption applied before the amendment until the
property owner files a new application for the amended exemption.   

EFFECTIVE DATE

January 1, 2002, but only if the constitutional amendment authorizing a
school district to exempt from ad valorem taxation the property of an
elderly disabled veteran is approved by the voters.