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2 Document(s) [ Subject: Ad valorem taxes ]

• Committee:

  House County Affairs, 77th R.S. (2001)

  Title:

  Interim Report

  Document type:

  Report

  Subjects:

  Ad valorem taxes | County Essential Services Grant Program | County government | Court costs and fees | Fines | Property taxes |

  Library Call Number:

  L1836.77 c832

  Description:

  [87 pages  File size: 3,050 kb]

  Charges:

  1. Review the implementation of HB 2869, 77th R.S., creating the Texas County Financial Data Advisory Committee, and county information systems, including coordination with state agencies.
  2. Examine the revenue sources available to county governments, including but not limited to taxes, to determine whether revenue sources are keeping pace with demands for services. Among other factors affecting revenues, evaluate the impact of ad valorem tax exemptions granted since 1985. Assess the varying levels of tax effort in different counties and factors that may account for the differences observed.
  3. Review the County Essential Services Grant Program and other programs to assist counties with mandatory duties.
  4. Review the implementation of county fee and fine collection programs and SB 732, 77th Legislature.
  5. Actively monitor agencies and programs under the committee's oversight jurisdiction.

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• Committee:

  House Revenue and Public Education Funding, Select, 75th R.S. (1997)

  Title:

  Interim report

  Document type:

  Report

  Subjects:

  Ad valorem taxes | Economic development | Franchise taxes | Property taxes | School finance | State taxes | Tax appraisals | Tax incentives | Tax increment reinvestment zones | Tax system |

  Library Call Number:

  L1836.75 r322

  Description:

  [69 pages  File size: 3,621 kb]

  Charges:

  1. Continue the committee's comprehensive study of the methods and formulas by which public schools are funded, with the goal of averting a constitutional crisis.
  2. Review the laws, rules, and practices that govern the appraisal of property for purposes of ad valorem taxation, including the appraisal reform legislation enacted by the 75th legislature.
  3. Study the relative burden of all state and local taxes on major sectors of the state's economy. Evaluate the effect of the tax burden on the competitiveness of each sector.
  4. Review all issues related to economic development incentives that may reduce school property taxes. The review should include tax abatements, tax increment financing and 4B development corporations.
  5. Review the state's laws, rules and practices for apportioning receipts from intangible assets under the state franchise tax. The review should include an examination of the current location-of-payor rule, as well as alternatives and their effects on tax equity, business expansion and job creation, and opportunities for tax avoidance.
  6. Continue the committee's comprehensive review of exceptions and exemptions under the various tax laws of the state.

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