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11 Document(s) [ Subject: Property tax exemptions ]

Committee:	Senate Finance
Title:	Interim Report
Subjects:	Bail | Border security | Coronavirus | Economy | Employees Retirement System of Texas | Federal funds | Harris County | Homestead exemptions | Hospitals | Inflation | Investment of public funds | Long-term care | Medicaid | Mental health services | Nursing homes | Operation Lone Star (Border security) | Property tax exemptions | Property taxes | Public retirement systems | Recidivism | Retirees | Russia | School finance | State employee salaries | State employee turnover | Tax and expenditure limits | Tax revenue | Teacher Retirement System of Texas |
Library Call Number:	L1836.87 F49
Session:	87th R.S. (2021)
Online version:	View report [108 pages  File size: 4,001 kb]
Charges:	This report should address the charges below.
1.	Federal Funds: Report on the state use of federal COVID-19 relief funds provided under the Coronavirus Aid, Relief, and Economic Security Act, Coronavirus Response and Relief Supplemental Appropriations Act, the American Rescue Plan Act, Infrastructure Investment and Jobs Acts, and similar federal legislation. Examine local use of federal relief funding, including funding provided to school districts through the Elementary and Secondary School Emergency Relief (ESSER) Fund. Evaluate the overall fiscal impact of the COVID-19 pandemic on state agencies, including costs incurred due to federal mandates. Identify barriers to the effective utilization of funds and make recommendations on the expenditure of unappropriated funds. In addition, evaluate and report on the spending by state agencies that have been utilizing "one-time" federal funding (temporary enhancements, e.g. FMAP and ESSER) sources, where federal funding will likely be significantly reduced in future biennia.
2.	Property Tax Relief: Examine and recommend ways to reduce Texans' property tax burden. Review and report on proposals to use or dedicate state revenues in excess of the state spending limit to eliminate the school district maintenance and operations property tax.
3.	Inflation: Review and report on the effect inflation is having on the business community and state government, including state salaries, retiree benefits, the state economy, and cost of state services.
4.	Inflation: Review and report on the impact of inflation on units of local governments' revenue collections and property taxpayers' tax bills, including the homestead exemption.
5.	Tax Exemptions: Examine Texans' current tax exemptions and report on whether adjustments are merited because of inflation or any other factors.
6.	Russia Divestiture: Examine and report on options for state asset owners to divest their positions in companies that invest in the Russian Federation.
7.	State Pension Reforms: Monitor the implementation of recent statewide pension reforms to the Employees Retirement System of Texas and the Teacher Retirement System of Texas.
8.	Bail Bond Reform: Monitor the implementation of recent bail bond reform legislation along with its economic impact on the judicial and correctional system. Assess any barriers to implementation, the law’s effect on pretrial release and jail populations, and ways to further promote public safety and efficiency.
9.	Operation Lone Star: Monitor appropriations and spending supporting Operation Lone Star. Evaluate and report on the effectiveness of spending to secure the southern border. Identify and report on resources needed to ensure support for the State National Guard, as well as overall resources necessary for border security for future legislative consideration.
10.	Long-term Care Funding: Examine state investments in the long-term nursing home care system. Study nursing facility funding issues and the impact of the pandemic on capacity and delivery of care. Explore nursing facility quality metrics and recommend strategies to improve the sustainability of the long-term care workforce.
11.	Medicaid: Monitor the financial impact of federal decision-making affecting supplemental Medicaid funding for Texas hospitals and health care systems, including negotiations between the Centers for Medicare and Medicaid Services and the Texas Medicaid agency regarding the state's 1115 Medicaid waiver and other federal proposals reducing supplemental funding streams for Texas.
12.	Mental Health Delivery: Examine the state mental health service delivery system. Study the state's Comprehensive Plan for State-Funded Inpatient Mental Health Services and the Statewide Behavioral Health Strategic Plan and evaluate the existing state investments in mental health services and state hospital capacity. Review current forensic and civil mental health service waitlists, and recommend ways to improve coordination and outcomes to reduce waitlists. Explore and report on options for additional mental health service capacity, including building state hospitals in the Panhandle and Rio Grande Valley areas.
Committee:	House Public Health
Title:	Interim Report
Subjects:	Dental care | Dental Examiners, Texas State Board of | Farms and farming | Food safety | Food stamps | Health care costs | Hunger | Medicaid | Medical education | Medical records | Nurse practitioners | Patient Protection and Affordable Care Act | Physician assistants | Physician shortages | Property tax exemptions | Public health | School nutrition | Small farms | State hospitals |
Library Call Number:	L1836.82 H349h
Session:	82nd R.S. (2011)
Online version:	View report [66 pages]
Charges:	This report should address the charges below.
1.	Examine the adequacy of the primary care workforce in Texas and assess the impact of an aging population, the passage of the Patient Protection and Affordable Care Act, and state and federal funding reductions to graduate medical education and physician loan repayment programs. Study the potential impact of medical school innovations, new practice models, alternative reimbursement strategies, expanded roles for physician extenders, and greater utilization of telemedicine. Make recommendations to increase patient access to primary care and address geographic disparities.
2.	Study the various health registries maintained by the state, including the similarities and differences in reporting, consent, security, and portability of data. Assess registry compliance with standards for the protection and transmission of registry data and identify any additional steps necessary to ensure security, efficiency, and utilization.
3.	Monitor implementation of the federal Patient Protection and Affordable Care Act, including any changes that may result from ongoing litigation or legislative modification or repeal. (Joint with the House Committee on Insurance)
4.	Identify policies to alleviate food insecurity, increase access to healthy foods, and incent good nutrition within existing food assistance programs. Consider initiatives in Texas and other states to eliminate food deserts and grocery gaps, encourage urban agriculture and farmers' markets, and increase participation in the Summer Food Program. Evaluate the desirability and feasibility of incorporating nutritional standards in the Supplemental Nutrition Assistance Program (SNAP). Monitor congressional activity on the 2012 Farm Bill and consider its impact on Texas. (Joint with the House Committee on Human Services)
5.	Monitor the agencies and programs under the committee's jurisdiction and the implementation of relevant legislation passed by the 82nd Legislature.
Supporting documents
Committee:	House Public Health
Title:	Committee meeting handouts and testimony, May 22, 2012, Joint charge on food and nutrition policy with Human Services (Charge 4, Food insecurity, food deserts, Supplemental Nutrition Assistance Program/SNAP)
Library Call Number:
Session:	82nd R.S. (2011)
Online version:	View document [144 pages  File size: 12,460 kb]
Committee:	Senate Finance
Title:	Interim Report
Library Catalog Title:	Interim charge recommendations to the 82nd Legislature
Subjects:	Affordable housing | Aging and Disability Services, Texas Department of | Border security | Business taxes | Cancer Prevention and Research Institute of Texas | Disaster relief | Economic stabilization | Federal aid | Highway finance | Hospitals | Mineral rights | Nursing education | Prepaid tuition plans | Property tax exemptions | Property taxes | Rural health care | State budgets | Tax and expenditure limits | Tax appraisals | Tax incentives | Tax revenue | Tobacco taxes | Traffic | Transportation, Texas Department of | Tropical storms | University finance | University of Texas Medical Branch at Galveston |
Library Call Number:	L1836.81 F49
Session:	81st R.S. (2009)
Online version:	View report [158 pages  File size: 7,366 kb]
Charges:	This report should address the charges below.
1.	Review and make recommendations regarding existing and future public debt at all levels of government in Texas, including independent school districts, cities, other local governments and the Texas Guaranteed Tuition Plan.
2.	Study the impact of recent hurricanes for which a federal disaster declaration was issued on local economies. Examine the basis for the distribution of federal dollars for hurricane cleanup across the state. Review past methods of distribution, including those involving the Texas Department of Housing and Community Affairs and the Office of Rural Community Affairs. Develop policy and statutory recommendations to ensure that the system of distribution is effective to address needs of the various regions of the state in the event of future disasters. Provide effective budget oversight of state agencies that received appropriations as a result of hurricane damage. Examine the rebuilding of University of Texas Medical Branch at Galveston and the collection and proper deposit of federal reimbursements.
3.	Review the effect that Texas Business Tax credits, such as a research and development credit, have on economic development in Texas. Determine whether the costs of various tax credits would be adequately offset by the net increase in state sales tax and other revenues and jobs produced by each credit. Focus on businesses relocating to or from the State of Texas, the impact on the tax base, employment, and the overall economic condition of the state.
4.	Identify and evaluate potential improvements to the property tax system. Consider and make recommendations relating to the following: Methods to increase public participation in the tax rate-setting process and ensure fairness in appraisal protests and appeals; Requirement that property appraisal values may not increase by more than inflation and/or population growth, or another amount to be determined by local taxing authorities, with a maximum cap of 10 percent; Exemptions provided to community housing development organizations to determine if changes are needed to ensure that the public benefits outweigh the revenue loss; Methods and procedures for determining a real property interest in oil or gas in place, as contained in Texas Tax Code Sec. 23.175, including how market-based data and market-based methodology could possibly be used to ensure fair, reliable, and equitable price forecasts of oil and gas interests. Analyze the need for the creation of an Oil and Gas Valuation Advisory Committee to assist in forecasting current calendar year statewide average prices for oil and gas; and the constitutional constraints and fiscal implications of exempting real property, leased to a school, as defined by Section 11.21 of the Tax Code, from ad valorem taxation.
5.	Examine the Texas Tomorrow Fund and its impact on institutions of higher education. Assess current and future costs, the ability of institutions to absorb the costs, and make recommendations for ensuring a sound fiscal approach to managing the fund for the future.
6.	Study the impact of changing the constitutional and statutory spending limit based on the sum of the rate of population growth and the rate of inflation. Examine what past biennial spending limits would have been, and what the next biennium's limit might be, under a new definition. Consider the impact of exempting growth from federally mandated programs.
7.	Study and make recommendations regarding formula funding and its impact on the cost of attendance and methods of financing higher education institutions, including funding differences for pharmacy and nursing programs; research funding; performance funding; and funding for institutions that face capacity student enrollment. Specifically address the following: Methods of financing capital projects at higher education institutions, including the levels of deferred maintenance, the impact of deferred maintenance on the ability to offer basic instructional services, and the methods used to finance deferred maintenance projects. Recommend alternatives for providing a structured and recurring funding mechanism more suited to the state's fiscal capacity and institutional needs Supplemental funding for structured programs that are essential for student success and for meeting the goals of Closing the Gaps, including those that provide concentrated student academic and personal support services for universities that enroll a high proportion of non-traditional or at-risk students. Study and make recommendations regarding the quality and effectiveness of academic advising, focusing on resources, staff development, and impact on time­ to-degree.
8.	Review the capacity of rural hospitals, rural hospital infrastructure, and the statewide impact of services provided by rural hospitals. Make recommendations for funding options to help communities that do not have adequate resources to replace aging infrastructure and consider the creation ofa rural hospital infrastructure support program similar to the courthouse preservations fund.
9.	Examine transportation funding concepts contained in legislation considered during the 81 st Legislature, Regular and Special Sessions. Analyze options and make recommendations relating to historical funding strategies, including prioritization of existing revenues, as well as alternative state and local transportation funding concepts. (Joint charge with Senate Transportation and Homeland Security Committee) Ensure that the pass-through program reimbursements to contractors and local public entities are based on actual project costs and not cost estimates. Prioritize necessary road construction projects and target financing to those segments that affect the largest number of Texans through congestion mitigation. Ensure that Texas receives the best value for its investment. (Subcharges added pursuant to Dewhurst letter dated 4/8/2010.)
10.	Monitor the implementation of legislation addressed by the Senate Committee on Finance, 81 st Legislature, Regular and Called Sessions, and make recommendations for any legislation needed to improve, enhance, and/or complete implementation. Specifically, monitor the following: The Legislative Budget Board effectiveness and efficiency review of Chapter 313, Tax Code. Consider whether tax provisions provide a net benefit to the state. Monitor ongoing faculty recruitment and retention for Texas nursing schools, and assess the impact ofincreased state funds to nursing schools to increase faculty salaries and add new teaching schools. Monitor the use of Byrne Grant Border security funds, including whether additional funds need to be spent on communications interoperability. Monitor the Department of Aging and Disability Services (DADS) implementation of SB 643, emergency legislation relating to Texas' state supported living centers (SSLCs), implementation of Special Provisions relating to All Health and Human Services Agencies, Section 48, Contingency Appropriation for the Reshaping of the System for Providing Services to Individuals with Developmental Disabilities, and implementation of the United States Department of Justice (DOJ) Settlement Agreement terms. Provide effective budget oversight of Texas Department of Transportation's implementation of Riders 55 and 56, appropriations from State Highway Fund No. 006 and Proposition 12 General Obligation Bonds for reducing congested road segments. Monitor the revenue receipts associated with the weight-based tobacco tax. Monitor the Cancer Prevention and Research Institute of Texas grant making process to ensure that funds are spent efficiently and effectively. Monitor the expenditure of federal American Resource and Recovery Act funds. Review the extent to which federal stimulus funds affected each agency's ability to meet or surpass its Performance Measure Targets. Consider the effect that delays in federal approvals have had on funding for public education and weatherization programs.
Committee:	House Ways and Means
Title:	Interim Report
Library Catalog Title:	House Committee on Ways & Means, Texas House of Representatives interim report, 2010 : a report to the House of Representatives, 82nd Texas Legislature
Subjects:	Administrative Hearings, State Office of | Appraisal review boards | Business taxes | Cable telecommunications providers | Comptroller of Public Accounts campaigns and elections | Margins tax | Property tax exemptions | Sales tax exemptions | Sales taxes | Satellite communications | State administrative hearings | Tax appraisals |
Library Call Number:	L1836.81 W368
Session:	81st R.S. (2009)
Online version:	View report [128 pages  File size: 1,365 kb]
Charges:	This report should address the charges below.
1.	Monitor the revised franchise tax and identify changes to simplify the tax and improve compliance and fairness.
2.	Examine the state's major tax exemptions to determine how the current costs and benefits compare with the original legislative objectives. Make recommendations for adjustments as needed.
3.	Study methods for improving the quality and uniformity of, and communications to taxpayers about, property tax appraisals.
4.	Evaluate the impact of the transfer of administrative law judges from the Comptroller's Office to the State Office of Administrative Hearings on the dispute resolution process.
5.	Study the tax structure as applied to cable versus satellite service to determine if any unfair competition results from state tax policies.
6.	Monitor the implementation of property tax appraisal and alternative valuation appeal reforms enacted by the 81st Legislature.
7.	Monitor the agencies and programs under the committee's jurisdiction.
Supporting documents
Committee:	House Ways and Means
Title:	Testimony, Prepared Testimony on Behalf of Law Firm Legislative Coalition Relating to Sales/Use/Gross Receipt Taxes
Library Catalog Title:	Minutes
Library Call Number:	L1801.9 W368 81 2010: MAR 25
Session:	81st R.S. (2009)
Online version:	View document [9 pages  File size: 449 kb]
Committee:	House Urban Affairs
Title:	Interim Report
Subjects:	Affordable housing | Crime laboratories | Deed restrictions | Housing and Community Affairs, Texas Department of | Houston Municipal Employees Pension System | Houston Police Department | Houston, Texas | Property tax exemptions | Public retirement systems | Senior citizens | Tax appraisals |
Library Call Number:	L1836.80 UR1
Session:	80th R.S. (2007)
Online version:	View report [37 pages  File size: 3,305 kb]
Charges:	This report should address the charges below.
1.	Asses the current senior housing market and available options for affordable senior housing.
2.	Research and update legislation that permits residential neighborhoods whose deed restrictions have lapsed to reinstate those deed restrictions or create needed deed restrictions through a petition committee by expanding them to more areas.
3.	Study and evaluate the levels, methods and alternatives by which the state funds all affordable housing programs, focusing on administrative cost-effectiveness to determine greater returns on investment, savings and efficiency. Examine the current procedures and applications of the annual, integrated Low Income Housing Plan prepared by the Texas Department of Housing and Community Affairs, and prepare recommendations for the development of a comprehensive, long-range, statewide plan or model to address growing need throughout the state.
4.	Monitor current methodology involving departmental rules, procedures and policies governing state and federal compliance in the evaluation and ranking of all multifamily affordable housing applications for the allocation of funds during the annual awards cycle.
5.	Examine the development and implementation of a physical standards (asset oversight) rating system for multifamily residential rental facilities, to be used by all local and state issuers of tax-exempt bonds and tax credits, to determine eligibility for future financing and for compliance enforcement purposes.
6.	Examine the policies and procedures by which local tax appraisers value rent-restricted affordable housing properties, and authorize legislatively established tax exemptions. Evaluate application and interpretation of existing statutes by local appraisal districts to affordable housing properties throughout the life cycle of developments. Make recommendations for statutory changes. (Joint Interim Charge with the House Committee on Local Government Ways and Means.)
7.	Examine the operation of the Houston Municipal Employees Pension System, its Board of Trustees and staff. (Joint Interim Charge with the House Committee on Pensions and Investments.)
8.	Monitor the report issued by the Independent Investigator for the Houston Police Department Crime Laboratory and Property Room, the independent panel review of certain criminal convictions prompted by the conclusions of this report, and the implementation by the City of Houston of any reforms recommended in this report. Also monitor other urban crime laboratories and their compliance with state laws regulating their functions. (Joint Interim Charge with the House Committee on Law Enforcement.)
Committee:	House Ways and Means
Title:	Interim report
Library Catalog Title:	Committee on Ways and Means, Texas House of Representatives interim report, 1994 : a report to the House of Representatives, 74th Texas Legislature.
Subjects:	Franchise taxes | Homestead exemptions | Property tax exemptions | Property taxes | State agency mandated reports | Tax incentives |
Library Call Number:	L1836.73 w368
Session:	73rd R.S. (1993)
Online version:	View report [46 pages  File size: 1,439 kb]
Charges:	This report should address the charges below.
1.	Conduct active oversight of agencies under the committee's jurisdiction, including a study of mandated reports to the legislature and legislative agencies. The study should consist of a review of the legislative reporting requirements of all agencies to identify areas where reporting obligations could be streamlined and agency accountability improved. The committee shall make specific recommendations about the continuation, modification or elimination of required legislative reports.
2.	Study the effects on total appraised values of various property tax exemptions (e.g., homestead, public lands, religious institutions) and special valuations (e.g., agricultural use, timber, open space and park land).
3.	Examine the franchise tax apportionment methodology provided under Section 171.106(c), Tax Code, to determine whether the streamlined calculations afforded under the methodology should be applied to managers of employee retirement plans.
4.	Study the new franchise tax system to determine how it has shifted the tax burden among different types of businesses; e.g. among industries, between capital and labor intensive industries, and between large and small businesses.
Committee:	House State Affairs
Title:	Interim report
Library Catalog Title:	Final report on interim charges / House Committee on State Affairs, 68th Legislature.
Subjects:	Biofuels | Duck hunting | Hunting | Lead contamination | Property tax exemptions | Records management | Rights of way | State agencies | State agency performance measures | State buildings | State government debt | Telephone service | Vehicle safety inspections | Wine and wine industry |
Library Call Number:	L1836.68 st29
Session:	68th R.S. (1983)
Online version:	View report [128 pages  File size: 3,653 kb]
Charges:	This report should address the charges below.
1.	To monitor all activities and have budget oversight responsibilities for those agencies, boards and commissions as listed in Rule 3, Section 29.
2.	To study telecommunications needs for the state and its agency network in cooperation with other special legislative and statutory committees.
3.	To study the feasibility of combining branch offices of legislators and/or state agencies in cities and towns.
4.	To study the elimination of the state vehicle inspection requirements.
5.	To study the quality control requirements for gas purchased at the gas pump, specifically gasohol.
6.	To study the feasibility of leasing excess rights of way for additional state income.
7.	In cooperation with the House Committee on Liquor Regulations, study wine production and associated grape cultivation in Texas.
8.	To examine the issuance of general obligation bonds to finance major projects in Texas.
9.	To study the management practices of state agencies.
10.	To study the merits of eliminating the use of legal-size forms and other papers in state government, and additionally conduct a comprehensive study of the management of all state records and historical documents within the committee's jurisdiction.
11.	To study enforcement of the prohibition on aliens and corporations receiving open-space valuation for agricultural land taxation.
12.	In cooperation with the House Committee on Environmental Affairs, study the relevance of alternative forms of ammunition for use in the hunting of waterfowl in Texas; consider the comparative advantages and disadvantages of steel and lead shot, being attentive to the need for effective conservation of Texas wildlife.
Committee:	Joint Agricultural Land Assessment
Title:	Interim Report
Library Catalog Title:	Report to the 62nd Legislature of the Agricultural Land Assessment Study Committee.
Subjects:	Property tax exemptions | Property taxes | Tax appraisals |
Library Call Number:	L1836.61 ag83
Session:	61st R.S. (1969)
Online version:	View report [77 pages  File size: 2,869 kb]
Charge:	This report should address the charge below.
1.	Investigate and study all matters pertaining to the taxation of farm, ranch and forest lands, on the basis of their capability to support the raising of livestock and/or to produce farm and forest crops, including without limitation the proper classification of lands which shall be taxed on such basis and all matters incident to the mechanics of evaluating or assessing such lands on said basis.
Supporting documents
Committee:	Joint Agricultural Land Assessment
Title:	Transcripts, June 10 - September 22, 1970
Library Catalog Title:	Minutes
Library Call Number:	L1836.61 AG83H
Session:	61st R.S. (1969)
Online version:	View document [560 pages  File size: 366,370 kb]

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