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1 Document(s) [ Subject: Tax increases ]

Committee: House Local Government Ways and Means
Title: Interim Report
Library Catalog Title: House Committee on Local Government Ways & Means, Texas House of Representatives interim report, 2008 : a report to the House of Representatives, 81st Texas Legislature
Subjects: Affordable housing | Appraisal districts | Public notices | Sales taxes | Tax administration | Tax appraisals | Tax increases |
Library Call Number: L1836.80 L786w
Session: 80th R.S. (2007)
Online version: View report [46 pages  File size: 4,721 kb]
Charges: This report should address the charges below.
1. Study whether Texas law should be amended on the methods used to determine the "place of business" of retail operations under Chapter 321, Tax Code, governing municipal sales taxes, and whether better-defined procedures and limitations should be enacted to assist the comptroller in determining reallocation of sales tax revenues from one municipality to another.
2. Review provisions for local government notices on potential tax rate increases and clarify potentially conflicting statutes. Look at requiring two (rather than one) public hearing on tax rate increases.
3. Examine the addition of members to the board of directors of appraisal districts who are not appointed by the taxing jurisdictions of the district. Determine methods for appointing these additional directors.
4. Examine the system for appraising property for tax purposes:
  • Study the implementation and effects of HB 1010, 80th Legislature, Regular Session.
  • Consider whether the statutory system for choosing the Central Appraisal District Board of Directors and governing the board's operation adequately protects the public interest.
  • Evaluate whether the authority of the chief appraiser should be limited.
  • Consider alternative methods and procedures for conducting the Comptroller's School Value Study to ensure both the equitable distribution of state school aid and a more stringent review of local appraisal practices.
  • Examine constitutional and statutory constraints on the enforcement of uniform appraisal standards across the state and the ability of the state to provide oversight of appraisal districts.
  • Consider ways to improve appraisal district efficiency, transparency and services, including, but not limited to, the reconfiguration of appraisal districts.
  • Evaluate changes in the property valuation appeal system that could expedite and reduce the cost of dispute resolution.
5. Research the policies and procedures by which local tax appraisers value rent-restricted affordable housing properties and authorized 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 Urban Affairs.)
6. Monitor the agencies and programs under the committee's jurisdiction.

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