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.