House Committee on Local Government Ways and Means - 79th R.S. (2005)

• Title:

  Interim Report

  Document type:

  Report

  Subjects:

  Air quality | Appraisal districts | County government | Disaster relief | Federal mandates | Homeland security | Indigent criminal defense | Indigent health care | Juvenile justice system | Probation | Property taxes | State mandates | Tax appraisals | Tax rollback elections | Undocumented immigrants | Water quality management |

  Library Call Number:

  L1836.79 L786w

  Description:

  [92 pages  File size: 23,908 kb]

  Charges:

  1. Review the current system of appraising property located in more than one appraisal district as created in HB 703, 78th R.S.. Determine if one fair and equal value per property for ad valorem taxes is preferable to the current system, and whether it is more efficient to appraise property on a county line basis or on a jurisdictional line basis.
  2. Research and make recommendations regarding the Central Appraisal Districts in Texas: evaluate the makeup of the board of directors; examine whether consolidation of certain appraisal districts would save money; review appraisal districts' methodology in arriving at appraisal values; determine the impact of the Comptroller's Office audit on the operation of the appraisal district and its derivation of appraisal values.
  3. Compare and evaluate how counties and school districts impose (levy) property taxes, including a study and evaluation on the effective tax rate, the rollback rate, and rollback elections.
  4. Study the impact of unfunded mandates by state and federal governments on cities.

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