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56 Document(s) [ Subject: Property%20taxes ]

Committee:	Senate Education
Title:	Interim Report
Subjects:	Coronavirus | Curriculum | Homestead exemptions | Property taxes | School bonds | School finance | Teacher shortages |
Library Call Number:
Session:	87th R.S. (2021)
Online version:	View report [39 pages  File size: 1,510 kb]
Charges:	This report should address the charges below.
1.	COVID-19 Pandemic Impact on Educator Talent Pipeline: Examine the COVID-19 pandemic's impact on the public school educator talent pipeline, staffing patterns and practices, and declining student enrollment and attendance. Review any policies and regulatory actions that prevent students from receiving instruction from a highly effective teacher. Monitor the impact of both the Teacher Incentive Allotment and non-administrator compensation increases directed under HB 3, 86th R.S., as well as the teacher pay raises implemented in 2019. Explore innovative models to improve recruitment and make recommendations to maintain a strong educator workforce pipeline, while adapting resilient school strategies to meet emergent demands in public education.
2.	Bond Efficiency: Conduct a comprehensive review of the school district bond issuance process. Specifically, review public notice and disclosure requirements, the bond election process, procurement requirements, and how unused bond proceeds may be utilized. Study the best practices implemented by school boards and make recommendations to improve bond issuance efficiencies.
3.	Homestead Exemption: Study the use and effect of the optional homestead exemption available to independent school districts. Examine and report on costs to the state if school districts receive incentives to increase the optional percentage exemption.
4.	Monitoring: Monitor the implementation of legislation addressed by the Senate Committee on Education passed by the 87th Legislature, as well as relevant agencies and programs under the committee's jurisdiction. Specifically, make recommendations for any legislation needed to improve, enhance, or complete implementation of the following: SB 3, 87th 2nd C.S., Relating to civics training programs for certain public school social studies teachers and principals, parental access to certain learning management systems, and certain curriculum in public schools, including certain instructional requirements and prohibitions; SB 15, 87th 2nd C.S., Relating to virtual and off-campus electronic instruction at a public school, the satisfaction of teacher certification requirements through an internship teaching certain virtual courses, and the allotment for certain special-purpose school districts under the Foundation School Program; SB 1365, 87th R.S., Relating to public school organization, accountability, and fiscal management; SB 1716, 87th R.S., Relating to a supplemental special education services and instructional materials program for certain public school students receiving special education services; HB 1525, 87th R.S., Relating to the public school finance system and public education; HB 4545, 87th R.S., Relating to the assessment of public school students, the establishment of a strong foundations grant program, and providing accelerated instruction for students who fail to achieve satisfactory performance on certain assessment instruments; HB 3, 86th R.S., relating to public school finance and public education; and HB 3906, 86th R.S., relating to the assessment of public school students, including the development and administration of assessment instruments, and technology permitted for use by students.
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:	Senate Local Government
Title:	Interim Report
Subjects:	Affordable housing | Appraisal review boards | Audits | Ballots | Bond elections | Constitutional amendments | Election dates | Extraterritorial jurisdiction | Lobbyists | Low Income Housing Tax Credit program | Municipal annexation | Property taxes | Special taxing districts | Tax appraisals | Tax rollback elections | Voter turnout |
Library Call Number:	L1836.87 L811
Session:	87th R.S. (2021)
Online version:	View report [96 pages  File size: 7,781 kb]
Charges:	This report should address the charges below.
1.	Property Tax Reform: Review the effect of SB 2, 86th R.S., the Texas Property Tax Reform and Transparency Act of 2019, and related legislation passed by the 87th Legislature. Make recommendations for further property tax reform and relief.
2.	Appraisal Reform: Review the implementation of SB 63, 87th R.S., HB 988, 87th R.S., and other related legislation passed by 87th Legislature. Make recommendations to ensure appraisal guidelines are effective and taxpayers have enforcement mechanisms.
3.	Special Purpose Districts: Perform a comprehensive study on the powers and purposes of various special purpose districts and their associated legislative templates. Make recommendations to improve public transparency in operations of special purpose districts and associated legislative templates.
4.	Affordable Housing: Study issues related to affordable housing, homelessness, and methods of providing and financing affordable housing. Make recommendations to improve transparency and accountability, as well as to better utilize existing federal, state, and local programs.
5.	Bond Elections: Review and report on voter participation and bond election result differences between November and May elections. Make recommendations for improved voter turnout, increased election efficiencies, and better accountability of local debt.
6.	Taxpayer Funded Lobbying: Study how governmental entities use public funds for political lobbying purposes. Examine what types of governmental entities use public funds for lobbying purposes and what level of transparency is available to the public. Make recommendations to protect taxpayers from paying for lobbyists who may not represent the taxpayers' interests.
7.	Efficiency Audits: Study the concept of efficiency audits for cities, counties and special purpose districts and under what circumstances they should be performed. Evaluate whether efficiency audits provide Texans tools to combat wasteful government spending and report whether they are needed before local government tax ratification elections.
8.	Extraterritorial Jurisdictions: Study issues related to municipal extraterritorial jurisdictions and annexation powers, including examining possible disannexation authority. Determine whether extraterritorial jurisdictions continue to provide value to their residents and make recommendations on equitable methods for disannexation.
9.	Ballot Language: Study the development of the language used for constitutional amendment and local ballot propositions. Recommend changes to make ballot propositions more easily understood by voters.
Committee:	House Ways and Means
Title:	Interim Report
Subjects:	Appraisal districts | Economic development | Economic development incentives | Property taxes | Sales taxes | Tax appraisals | Tax incentives | Tax relief | Texas Economic Development Act | Tobacco products |
Library Call Number:
Session:	87th R.S. (2021)
Online version:	View report [70 pages  File size: 1,910 kb]
Charges:	This report should address the charges below.
1.	Monitor agencies and programs in the Committee's jurisdiction and oversee the implementation of legislation passed by the 87th Legislature. Actively oversee associated rulemaking and agency actions to ensure the intended legislative outcome of all legislation, including the following: HB 2080, 87th R.S., and SB 903, 87th R.S., relating to taxpayers' suits; HB 2404, 87th R.S., relating to creating and maintaining a database of information regarding certain local economic development agreements; SB 248, 87th R.S., relating to the sale of cigarettes, tobacco products, and e-cigarettes; SB 2, 86th R.S. (the Texas Property Tax Reform and Transparency Act of 2019) and related property tax reform legislation passed by the 87th Legislature, including HB 1869, 87th R.S.; HB 2429, 87th R.S.; HB 2723, 87th R.S.; and SB 1438, 87th R.S.; and Legislation relating to reform of the property tax appraisal system, including HB 988, 87th R.S.; HB 2941, 87th R.S.; HB 3971, 87th R.S.; SB 63, 87th R.S.; SB 916, 87th R.S.; and SB 1919, 87th R.S..
2.	Study and consider methods of providing additional property tax relief, including the use of $3 billion in available American Rescue Plan Act funds that were held for future tax relief by the 87th Legislature, and other sources of revenue. Explore options to reduce business property tax burdens and options for limiting the growth of property tax bills.
3.	Study Texas' property tax appraisal system and make appropriate recommendations to improve the appraisal system. The study should include: Assessing the accuracy of appraised values and operational effectiveness of appraisal districts; Evaluating methods of selecting chief appraisers, appraisal review boards, and appraisal district directors; and Evaluating existing appraisal protections for taxpayers and ease of taxpayer participation in the appraisal process.
4.	Conduct a comprehensive review of the impact of not renewing Chapter 313, Tax Code. Evaluate tax incentives offered by other states and make recommendations for incentivizing manufacturers and other capital-intensive businesses to locate to Texas.
5.	Evaluate the impact of shifting to destination sourcing for local sales and use tax purposes, including the benefits of reduced taxpayer confusion. Monitor the implementation of the Comptroller's amendments to 34 Tx. Admin. Code §3.334, relating to local sales and use taxes, and the Comptroller's Sales Tax Rate Locator. Make recommendations for legislation to improve Texas' local sales and use tax sourcing.
Committee:	Senate Finance
Title:	Interim Report
Subjects:	Business taxes | Community Development Block Grants | Computer networks | Disaster relief | Investment of public funds | Property taxes | State government contracts | Tax and expenditure limits | University finance | University research |
Library Call Number:	L1836.86 F49
Session:	86th R.S. (2019)
Online version:	View report [41 pages  File size: 3,210 kb]
Charges:	This report should address the charges below.
1.	Investment of State Funds: Review the investment strategies and performance of funds invested through the Teacher Retirement System, the Permanent School Fund, and university funds. Make recommendations to better coordinate and leverage Texas' purchasing power to maximize investment income to the state.
2.	Agency Technology: Review current and prospective technology related purchases and upgrades in state agencies. Identify areas of overlap and make recommendations to eliminate duplication, improve efficiency, save costs, and improve performance.
3.	Spending Limit: Examine options and make recommendations for strengthening restrictions on appropriations established in Article VIII, Section 22, of the Texas Constitution, including related procedures defined in statute. Consider options for ensuring available revenues above spending limit are reserved for tax relief.
4.	Higher Education Research Programs: Create a comprehensive list of research projects conducted by higher education institutions that are funded by state expenditures, including an inventory of funding streams and programs supporting identified research projects. Identify best practice methods to improve efficiency and coordination of research among university systems, eliminate duplication, and align research projects with the goals of the state.
5.	Business Personal Property Tax: Study the economic dynamics of the current business personal property tax. Consider the economic and fiscal effects of increased exemptions to the business personal property tax, versus its elimination. Following such study, make recommended changes to law.
6.	Natural Disaster Funding: Review federal, state, and local eligibility and receipt of disaster funds from Community Development Block Grants -Disaster Relief and the Federal Emergency Management Agency. Identify any barriers to the effective utilization of those funds and recommend any changes to statute, rule, or practice to promote the efficient deployment of those funds and expedite recovery by affected citizens, businesses, and communities.
Committee:	Senate Property Tax
Title:	Interim Report
Subjects:	Property taxes |
Library Call Number:	L1836.86 P495T
Session:	86th R.S. (2019)
Online version:	View report [116 pages  File size: 389 kb]
Charge:	This report should address the charge below.
1.	Monitoring: Monitor the implementation of the following legislation addressed by the Senate Committee on Property Tax passed by the 86th Legislature. Specifically, make recommendations for any legislation needed to improve, enhance, or complete implementation of the following: SB 2, 86th R.S., relating to ad valorem taxation.
Committee:	House Ways and Means
Title:	Interim Report
Subjects:	Hotel occupancy taxes | Local taxes | Natural gas industry | Oil industry | Property taxes | Sales taxes | School finance | Tax assessor-collectors | Water recycling |
Library Call Number:	L1836.86 W368
Session:	86th R.S. (2019)
Online version:	View report [120 pages  File size: 2,061 kb]
Charges:	This report should address the charges below.
1.	Monitor the agencies and programs under the Committee's jurisdiction and oversee the implementation of relevant legislation passed by the 86th Legislature. Conduct active oversight of all associated rulemaking and other governmental actions taken to ensure intended legislative outcome of all legislation, including the following: SB 2,which is the Texas Property Tax Reform and Transparency Act of 2019. Monitor the implementation of the legislation, including a review of the tax rates adopted by taxing units in 2019 and 2020, the appraisal review board survey system, and progress in onboarding the tax rate notices and websites. Make recommendations for modifications as necessary and appropriate. HB 1525 and HB 2153, which relate to the collection of sales and use taxes by marketplaces and out-of-state businesses. Monitor the Comptroller of Public Accounts' rules regulating the collection of sales, use, and franchise tax to ensure compliance by marketplace providers and out-of-state businesses and monitor any revenue increases as a result of implementation of these bills. HB 4347, which relates to the use of hotel occupancy, sales, and mixed beverage tax revenue for qualified projects. Examine the effectiveness and efficiency of the hotel projects, qualified hotel projects, and uses of local hotel occupancy tax revenue. Examine the negative fiscal impact to the state resulting from the dedication of the state portion of those taxes.
2.	Study and consider possible methods of providing property tax relief, including potential sources of revenue that may be used to reduce or eliminate school district maintenance and operations property tax rates.
3.	Study the role of the local option sales and use tax, including: an analysis of the available uses for those taxes, specifically economic development agreements; the statewide distribution of local tax rates; the proportion of the local government budget supported by sales and use taxes; the application of consistent sales sourcing rules; and the impact of shifting from origin to destination sourcing.
4.	Evaluate the status of water recycling and reuse efforts in the oil and gas industry in Texas and elsewhere. Evaluate options for tax credits, deductions, or discounts to encourage recycling, treatment, or reuse of produced water from oil and gas production activities. Make recommendations on statutory or regulatory changes needed to promote recycling and reuse strategies for produced water. (Joint charge with the House Committee on Energy Resources)
5.	Review the use of third-party tax collection firms, including law firms and tax specialty firms, by governmental units. Evaluate what methods other states use to collect taxes. Determine whether the use of those firms is cost-effective for the taxing jurisdiction or if the tax collection efforts should be performed by the taxing units directly.
6.	Monitor the State Auditor's review of agencies and programs under the Committee's jurisdiction. The Chair shall seek input and periodic briefings on completed audits for the 2019 and 2020 fiscal years and bring forth pertinent issues for full committee consideration
Committee:	House Agriculture and Livestock
Title:	Interim Report
Subjects:	Agriculture | Agriculture, Texas Department of | Emergency management | Irrigation | Litter | Livestock | Property taxes | Soil pollution | Water conservation | Water planning | Water supplies |
Library Call Number:	L1836.84 Ag86
Session:	84th R.S. (2015)
Online version:	View report [25 pages]
Charges:	This report should address the charges below.
1.	Evaluate policy challenges to the state’s agriculture and livestock industry, including long-term impacts of price declines in oil and natural gas; the availability of natural resources, including water, necessary to operate the industries; and the mitigation of and preparation for potential future hazards to the industries caused by natural disaster, drought, or disease.
2.	Determine the sources of water used by Texans in the production of food and fiber, and examine current water delivery methods and water conservation goals for agricultural use. Evaluate whether there are more efficient and effective water-usage management practices that could be employed in the agricultural industry, and determine the impact of crop insurance requirements on producers. (Joint charge with the House Committee on Natural Resources)
3.	Evaluate ways in which Texas can continue to promote our domestic agricultural products, across the nation and internationally, and to strengthen our state's international ties for the purpose of exporting Texas food and fiber. (Joint charge with the House Committee on International Trade & Intergovernmental Affairs)
4.	Study the impacts of windblown trash on agriculture and ranching.
5.	Study the appraisal of agricultural land for taxation and related issues, including the change-of-use "rollback" provision. Examine the impact of the current appraisal system of agricultural land for taxation on rural economic development.
6.	Conduct legislative oversight and monitoring of the agencies and programs under the committee’s jurisdiction and the implementation of relevant legislation passed by the 84th Legislature. In conducting this oversight, the committee should: a. consider any reforms to state agencies to make them more responsive to Texas taxpayers and citizens; b. identify issues regarding the agency or its governance that may be appropriate to investigate, improve, remedy, or eliminate; c. determine whether an agency is operating in a transparent and efficient manner; and d. identify opportunities to streamline programs and services while maintaining the mission of the agency and its programs.
Committee:	Senate Finance
Title:	Interim Report
Subjects:	Franchise taxes | Information Resources, Texas Department of | Local government debt | Medical education | Mental health services | Pension liabilities | Property taxes | Sales taxes | State budgets | State government debt | State purchasing | Tax and expenditure limits | Tax holidays |
Library Call Number:	L1836.84 F49
Session:	84th R.S. (2015)
Online version:	View report [86 pages]
Charges:	This report should address the charges below.
1.	Property Tax Process: Study the property tax process, including the appraisal system, and recommend ways to promote transparency, simplicity, and accountability by all taxing entities. (Charge to a select subcommittee on Property Tax Reform and Relief)
2.	Reduce Tax Burden: Examine and develop options to further reduce the tax burden on property owners. (Charge to a select subcommittee on Property Tax Reform and Relief)
3.	Franchise Tax: Study the benefits, including the dynamic effects, of continuing to phase out the franchise tax. Consider alternate approaches to funding the Property Tax Relief Fund.
4.	Spending Limit: Examine options and make recommendations for strengthening restriction on appropriations established in Article VIII Section 22 of the state constitution, including related procedures defined in statute. Consider options for ensuring available revenues above spending limit are reserved for tax relief.
5.	Fiscal Responsibility: Review the budgeting format of other states, such as whether they use strategy-based budgeting, program-based budgeting, or some other approach and discuss the level of transparency with each approach. Review and make recommendations to reduce state debt liabilities, including state pension liability. Consider how to incentivize state agencies, boards, and commissions to identify and realize savings to taxpayers.
6.	Coordinating Behavioral Health Services and Expenditures: Monitor the state's progress in coordinating behavioral health services and expenditures across state government, pursuant to Article IX Sec. 10.04. Identify ways state agencies that provide mental health services are collaborating and taking steps to eliminate redundancy, create efficiency, utilize best practices, ensure optimal service delivery, and demonstrate expenditures are coordinated and in furtherance of a behavioral health statewide strategic plan. Identify barriers that prevent the coordination of behavioral health services. Make recommendations to maximize use of state funding for mental health.
7.	Sales Tax Holiday: Review the state's current sales tax holiday structure and determine its economic benefit to the state. Evaluate and consider the merits of any potential expansion of the tax holiday either in the application of the sales tax exemption or the timing of the holiday.
8.	Monitoring Charge: Monitor the implementation of legislation addressed by the Senate Finance Committee during the 84th R.S. and make recommendations for any legislation needed to improve, enhance, and/or complete implementation. Specifically, monitor the following: 1) Tax relief provided to property owners; 2) The gradual phase out of the franchise tax; 3) Support for and the enhancement of graduate medical education; 4) Efforts of the Department of Information Resources (DIR) to modernize the technology of state agencies; 5) The implementation of required changes to state agency contracting, purchasing, and accounting procedures; and 6) Monitor the implementation of Health and Human Services Commission Rider 50.
Committee:	Senate Property Tax Reform and Relief, Select
Title:	Interim Report
Subjects:	Property taxes |
Library Call Number:	L1836.84 P945
Session:	84th R.S. (2015)
Online version:	View report [90 pages]
Charge:	This report should address the charge below.
1.	Look for ways to improve the property tax process as well as reduce the burden on property owners. *
Committee:	House Business and Industry
Title:	Interim Report
Subjects:	Adverse possession | Construction industry | Consumer credit and debt | Deed restrictions | General contractors | Homeowners' associations | Liens | Mortgages | Property taxes | Statutes of limitation | Subcontractors |
Library Call Number:	L1836.82 B964
Session:	82nd R.S. (2011)
Online version:	View report [49 pages]
Charges:	This report should address the charges below.
1.	Review existing lien laws in Texas and make recommendations for improvement.
2.	Review the current statutory requirements to obtain real property by adverse possession in Texas. Recommend any changes to existing law that may be needed to ensure equitable real estate transfers in the state.
3.	Examine current deed restriction laws and make recommendations to encourage efficiency in homeownership and conveyance.
4.	Monitor the agencies and programs under the committee's jurisdiction and the implementation of relevant legislation passed by the 82nd Legislature, including the amendments to the Texas Property Code regarding homeowners associations.
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:	Senate Education
Title:	Interim Report
Library Catalog Title:	Report to the 81st Legislature
Subjects:	Adult education | Autism | Career and technical education | Career preparedness | College preparedness | Educational accountability | Limited English speakers | Literacy | Property taxes | School dropouts | School finance | Special education | Textbooks | Workforce |
Library Call Number:	L1836.80 Ed83
Session:	80th R.S. (2007)
Online version:	View report [37 pages  File size: 660 kb]
Charges:	This report should address the charges below.
1.	Study the effectiveness of public school programs serving special education students, including autistic students. Specifically, consider whether special education services are adequately preparing students for post-secondary opportunities. The review should also include the availability and quality of the supports and services provided by adult services agencies for individuals with disabilities. Make recommendations for improving public school special education programs and the coordination of adult education services among state agencies.
2.	Conduct a comprehensive review of the public school accountability system and make recommendations for improvements. The review shall include indicators in the current system, measures of district and campus performance, public expectations, individual student achievement and measures of teacher, program and financial effectiveness.
3.	Review and make recommendations to improve the state's Adult Basic Education program. Emphasis should be placed on ways to advance literacy in Texas in order to promote economic and individual development. The review should also include a study of the coordination of adult education services among state agencies and the availability and accessibility of state and federal funding.
4.	Review and make recommendations regarding best practices for programs targeted to improve the academic success of limited English-proficient students.
5.	Review the access and quality of career and technical education programs in the state and make recommendations to improve these programs to address the economic and workforce needs of this state.
6.	Make recommendations for controlling the costs of textbooks from kindergarten through higher education, and monitor the implementation of HB 188, 80th R.S., relating to instructional materials.
7.	Review current property tax rates at school districts. Explore what mechanisms may exist to prevent any future constitutional funding challenges. Review any funding issues that are particular to certain types of school districts, such as fast growth districts. (Joint charge with Senate Finance Committee)
8.	Monitor the implementation of legislation addressed by the Education Committee, 80th R.S., and make recommendations for any legislation needed to improve, enhance and/or complete implementation. Specifically, monitor the implementation of HB 2237, 80th R.S., relating to grants and programs for dropout prevention, high school success and college and workforce readiness in public schools. Include a review of the revised methodology the Texas Education Agency uses to calculate the dropout rate. Report on the implementation of education reforms in HB 1, 79th Legislature, 3rd Called Session. The review should include: the implementation of the high school allotment, the development of the best practices clearinghouse and the electronic student records system, the alignment of curriculum to attain college readiness, student improvement/growth models and access to college credit in high school. The committee should also study and make recommendations on how to continue strengthening the P-16 Initiative to promote college attendance in this state.
Committee:	House Property Tax Relief and Appraisal Reform, Select
Title:	Interim Report
Library Catalog Title:	Interim report to the 81st Texas Legislature
Subjects:	Appraisal districts | Property taxes | Tax appraisals |
Library Call Number:	L1836.80 P945ar
Session:	80th R.S. (2007)
Online version:	View report [12 pages  File size: 1,041 kb]
Charge:	This report should address the charge below.
1.	The Select Committee on Property Tax Relief and Appraisal Reform had jurisdiction over all matters pertinent to the goals of providing relief from property taxes and reforming the property tax system. The select committee's jurisdiction includes examining the appropriateness of the provisions of the Texas Constitution and the Tax Code that limit or authorize limiting the appraised value or increases in the appraised value of certain property for property tax purposes.
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, 2006 : a report to the House of Representatives, 80th Texas Legislature
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
Session:	79th R.S. (2005)
Online version:	View report [92 pages  File size: 23,908 kb]
Charges:	This report should address the charges below.
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.
Committee:	House County Affairs
Title:	Interim Report
Library Catalog Title:	House Committee on County Affairs, Texas House of Representatives interim report, 2002 : a report to the House of Representatives, 78th Texas Legislature.
Subjects:	Ad valorem taxes | County Essential Services Grant Program | County government | Court costs and fees | Fines | Property taxes |
Library Call Number:	L1836.77 c832
Session:	77th R.S. (2001)
Online version:	View report [87 pages  File size: 3,050 kb]
Charges:	This report should address the charges below.
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.
Committee:	House State Recreational Resources
Title:	Interim Report
Library Catalog Title:	House Committee on State Recreational Resources, Texas House of Representatives interim report, 2002 : a report to the House of Representatives, 78th Texas Legislature.
Subjects:	Aquatic vegetation | Boating safety | Fish | Fishing | Game wardens | Parks and Wildlife, Texas Department of | Property taxes | Rivers | Wildlife management areas |
Library Call Number:	L1836.77 r245
Session:	77th R.S. (2001)
Online version:	View report [92 pages  File size: 4,168 kb]
Charges:	This report should address the charges below.
1.	Review Chapter 31, Parks and Wildlife Code, relating to water safety, as well as rules and regulatory procedures implemented by the Department of Parks and Wildlife to ensure that the purposes of the chapter are carried out consistently and efficiently.
2.	Examine and evaluate the critical role of game wardens in accomplishing the mission of the Parks and Wildlife Department. Review all aspects of the training and duties of game wardens and assess the support provided to achieve maximum benefit from their efforts.
3.	Review the results of studies involving the impact of removing non-game fish on game fish populations. Monitor any field studies of non-game fish removal by the Texas Department of Parks and Wildlife, including the latest techniques for such removal.
4.	Review policies and actions of the Texas Parks and Wildlife Department in maintaining healthy waterways, including, but not limited to, policies related to aquatic vegetation management and vehicular traffic in streambeds.
5.	Actively monitor agencies and programs under the committee's oversight jurisdiction, including the implementation of HB 3123, 77th R.S., related to taxation of real property under a wildlife management plan.
Committee:	House Ways and Means
Title:	Interim Report
Library Catalog Title:	House Committee on Ways and Means, Texas House of Representatives interim report, 2002 : a report to the House of Representatives, 78th Texas Legislature.
Subjects:	e-commerce | Franchise taxes | Internet | Property taxes | Sales taxes | Special taxing districts | Tax appraisals | Tax credits | Use taxes |
Library Call Number:	L1836.77 w368
Session:	77th R.S. (2001)
Online version:	View report [132 pages  File size: 2,006 kb]
Charges:	This report should address the charges below.
1.	Review the laws and procedures governing appeals of appraised values for property tax purposes. Consider whether a low-cost alternative to district court would be beneficial in disputes involving small amounts of money. Also review the process by which the Comptroller of Public Accounts reviews and adjusts the values assigned by appraisal districts, including possible hardships on local taxing jurisdictions when adjustments are made.
2.	Review the dedicated uses of the additional municipal sales and use tax, sales and use taxes imposed under Chapters 451-453 of the Transportation Code, sales and use taxes for special purpose taxing authorities, county sales and use taxes, county health services sales and use tax, and county sales and use tax for landfill and criminal detention centers, and municipal and county hotel occupancy taxes. Assess the impact such taxes have on the ability of communities to respond to changes in demand for and use of governmental services.
3.	Continue to study the economic impact of Internet commerce on state and local tax revenues, and monitor federal legislation and action relating to Internet taxation, including state participation in multi-state efforts to simplify the administration of sales and use taxes.
4.	Review the effects of franchise tax credits authorized by SB 441, 76th R.S., and evaluate their success in achieving legislative goals.
5.	Actively monitor agencies and programs under the committee's oversight jurisdiction.
Committee:	Senate Annexation, Interim
Title:	Interim report
Library Catalog Title:	Interim report 76th Legislature.
Subjects:	Extraterritorial jurisdiction | Municipal annexation | Municipal utility districts | Municipalities | Property taxes | Real estate development |
Library Call Number:	L1836.75 an76
Session:	75th R.S. (1997)
Online version:	View report [89 pages  File size: 3,057 kb]
Charges:	This report should address the charges below.
1.	Identify areas of concern and offer recommendations for legislative action, if necessary, regarding extraterritorial jurisdiction and municipal annexation, including the use of strategic partnerships, interlocal agreements and other means to promote regional cooperation.
2.	Determine the degree to which county and school district property tax bases are affected by municipal annexation and how annexation influences the provision of local infrastructure.
3.	Review the powers and duties of municipal utility districts and make recommendations for legislative action, if needed.
Committee:	House Revenue and Public Education Funding, Select
Title:	Interim report
Library Catalog Title:	Interim report, the Texas tax system today : a legislative overview and current options for change.
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
Session:	75th R.S. (1997)
Online version:	View report [69 pages  File size: 3,621 kb]
Charges:	This report should address the charges below.
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.
Supporting documents
Committee:	House Revenue and Public Education Funding, Select
Title:	Interim Report - The Texas State Sales Tax
Library Catalog Title:	The Texas state sales tax : an interim report
Library Call Number:	L1836.75 R322s
Session:	75th R.S. (1997)
Online version:	View document [83 pages  File size: 6,427 kb]
Committee:	Senate Economic Development
Title:	Interim report - Economic development incentives
Library Catalog Title:	Interim report on economic development incentives.
Subjects:	Comptroller of Public Accounts, Texas | Enterprise zone programs | Property taxes | Sales taxes | School districts | State Auditor's Office, Texas | Tax incentives | Tax increment reinvestment zones |
Library Call Number:	L1836.74 ec74
Session:	74th R.S. (1995)
Online version:	View report [222 pages  File size: 9,205 kb]
Charge:	This report should address the charge below.
1.	Review and make recommendations regarding the cost benefit analysis or other evaluation reports performed by the Comptroller of Public Accounts and the State Auditor on the tax abatement program, enterprise zone program or other state financial incentive programs.
Supporting documents
Committee:	Senate Economic Development
Title:	Interim Report - Efficiency of tax abatements; a report prepared for the Economic Development Committee
Library Catalog Title:	The efficiency of tax abatement in the market for jobs : a report / prepared for the Senate Economic Development Committee by James W. Henderson and Thomas M. Kelly.
Library Call Number:	L1836.74 ec74t
Session:	74th R.S. (1995)
Committee:	House Ways and Means
Title:	Interim report
Library Catalog Title:	Ways and Means Committee, Texas House of Representatives interim report, 1996 : a report to the House of Representatives, 75th Texas Legislature.
Subjects:	Business taxes | Capital Metro | Dallas Area Rapid Transit | Franchise taxes | Mass transit | Metropolitan Transit Authority | Property taxes | Tax system | VIA Metropolitan Transit | Wildlife management areas |
Library Call Number:	L1836.74 w368
Session:	74th R.S. (1995)
Online version:	View report [37 pages  File size: 1,238 kb]
Charges:	This report should address the charges below.
1.	Review any fund balances attributable to excess sales tax revenues of Metropolitan Transit Authorities, including the Authorities' plans for use of the balances.
2.	Study features of the franchise tax that enable companies to minimize or avoid tax liability, including the conversion to non-corporate business forms and changing location of the payor.
3.	Make an assessment of the revenue impacts on state and local governments of amendments to the Tax Code enacted by the 73rd and 74th Legislatures. The assessment should include amendments with delayed implementation dates.
4.	Conduct active oversight of agencies under the committee's jurisdiction, including implementation of the constitutional amendment granting open space valuation to real property under wildlife management.
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 Central Appraisal Districts, Select
Title:	Interim Report
Library Catalog Title:	Interim report of the House Select Committee on Central Appraisal Districts, 69th Legislature, to the House of Representatives of the 70th Legislature.
Subjects:	Appraisal districts | Property taxes |
Library Call Number:	L1836.69 ap65
Session:	69th R.S. (1985)
Online version:	View report [64 pages  File size: 3,258 kb]
Charge:	This report should address the charge below.
1.	Study and review compliance by central appraisal districts with the Property Tax Code; examine the responsiveness and accountability of the districts; review districts' administrative and budgetary cost efficiency; evaluate procedures by which tax exemptions are allowed; examine the timeliness of tax roll preparation by appraisal districts; study the appraisal methodology used by districts; study the methodology used by the State Property Tax Board to determine local government property wealth toward the allocation and equalization of state educational funding; and investigate the possible advantages of consolidating local tax appraisal and tax collection.
Committee:	House County Affairs
Title:	Interim report
Library Catalog Title:	To the Speaker and members of the House of Representatives : report of the Committee on County Affairs.
Subjects:	Counties | County budgets | County government | Indigent health care | Property taxes | Radioactive waste | Solid waste disposal | Statutory revision | Supreme Court arguments and decisions, U.S. | Tax appraisals |
Library Call Number:	L1836.68 c832
Session:	68th R.S. (1983)
Online version:	View report [140 pages  File size: 4,573 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 5.
2.	To examine county ordinance-making authority and its ramifications.
3.	To classify, investigate, and analyze county law as it presently exists.
4.	To investigate the various sources of revenue that counties currently have.
5.	To examine the impact of the recent U.S. Supreme Court decision, revenues regarding tax exempt status of federal securities on county revenues.
6.	In cooperation with the House Committee on Urban Affairs and the House-Senate Joint Committee on Indigent Health Care, study the impact of indigent health care on county government.
7.	Conduct a mid-course review of the activities to date of the Texas Low-level Radioactive Waste Disposal Authority (TLLRWDA) and take testimony and gather evidence from interested public officials and private citizens on the matter of low-level nuclear waste disposal in Texas.
Committee:	Senate State-Municipal Planning, Interim
Title:	Interim Report
Library Catalog Title:	State buildings and Texas communities : final report of the Senate State-Municipal Planning Study Committee.
Subjects:	Energy conservation | Historic preservation | Property taxes | State buildings | State land |
Library Call Number:	L1836.67 st29m
Session:	67th R.S. (1981)
Online version:	View report [160 pages  File size: 9,674 kb]
Charges:	This report should address the charges below.
1.	Consider the particular financial and planning problems of municipalities which have state-owned facilities and property within their corporate limits or which may be located so near such state-owned facility that such municipality is likely to be adversely affected from the location of such state-owned facility.
2.	Consider issues associated with state-owned land, including: the feasibility of reimbursement for local government service costs; local participation in state building planning; energy use and energy conservation in state buildings; historic buildings; Capitol view corridors; capitol complex landscaping; mixed-use buildings and employee transportation policies. *
Supporting documents
Committee:	Senate State-Municipal Planning, Interim
Title:	SR 642
Library Call Number:	SR 642
Session:	67th R.S. (1981)
Online version:	View document [3 pages  File size: 502 kb]
Committee:	House Urban Issues, Select
Title:	Interim Report
Library Catalog Title:	To the speaker and members of the Texas House of Representatives, 66th Legislature : report / of the Select Committee on Urban Issues, the Texas House of Representatives, 66th Legislature.
Subjects:	Counties | Disaster relief | Education | Emergency management | Flooding | Higher education | Land use regulations | Municipal annexation | Municipalities | Natural disasters | Natural resources conservation | Outdoor recreation | Property taxes | Solid waste disposal | Urban sprawl | Water conservation | Water planning |
Library Call Number:	L1836.66 ur1
Session:	66th R.S. (1979)
Online version:	View report [275 pages  File size: 9,908 kb]
Charges:	This report should address the charges below.
1.	Determine the governance needs of Texas' urban areas in the 1980s, including ordinance making authority, property taxes, and annexation as related to growth patterns.
2.	Identify critical issues and potential long-range solutions regarding natural resources, educational, and governance needs of Texas cities in the 1980s.
3.	Review factors, including urban expansion and drainage practices, which may have contributed to the increasing frequency and severity of urban flooding. Suggest state and local flood management activities which would reduce the risk of floods. *
4.	Study natural resources issues facing local governments, including urban flooding, disaster assistance, emergency preparedness, hazardous waste disposal, low-level radioactive waste, water conservation, water supplies, air pollution, urban recreation and solid waste disposal. *
5.	Review education issues facing local governments, including teacher shortages, vocational education, student attendance and discipline, public school finance, and higher education *
Committee:	House Ways and Means
Title:	Interim Report
Library Catalog Title:	Interim report, 66th legislative session / Texas House of Representatives, Committee on Ways and Means.
Subjects:	Franchise taxes | Property taxes | Sales taxes |
Library Call Number:	L1836.66 w364
Session:	66th R.S. (1979)
Online version:	View report [50 pages  File size: 1,470 kb]
Charges:	This report should address the charges below.
1.	Consider the problem of the effect of Sections 26.02 and 26.03 of the Property Tax Code on Article 12.01(b) of the Franchise Tax Statute. *
2.	Review the problem of determining place of business for local sales and use tax purposes. *
3.	Study the impact of the implementation of the Tax Relief Amendment and of the Property Tax Code: (a) monitoring the promulgation of rules and regulations and manuals for implementation of agricultural and timber valuation; (b) monitoring impact upon various taxing units; (c) studying ad valorem tax exemptions and their impact; and (d) studying the revenue impact of the .0001% assessment ratio for the state ad valorem taxes.
Committee:	House Higher Education
Title:	Interim Report
Library Catalog Title:	To the speaker and members of the Texas House of Representatives, 66th Legislature : report of the / Committee on Higher Education of the House of Representatives.
Subjects:	Community college budgets | Community colleges | Higher education | Higher education affordability | Property taxes | Student aid | Student housing | Texas State Technical College | Tuition | Tuition Equalization Grants | University buildings | University finance |
Library Call Number:	L1836.65 ed83h
Session:	65th R.S. (1977)
Online version:	View report [49 pages  File size: 1,711 kb]
Charges:	This report should address the charges below.
1.	Oversight responsibility of agency expenditures and related transactions. This function shall encompass a review and monitoring of all appropriations-related actions of those agencies assigned to this committee for appropriative purposes during the 65th Regular Session of the Legislature.
2.	Study of alternative means of aiding citizens of the State in obtaining a college education. This study should review possible alternatives to the Tuition Equalization Grant program, including voucher systems and offset grant programs and should include a review of the cost implications and educational significance thereof.
3.	A review of the financial necessity for and ramifications of allowing ad valorem tax funds available for higher education to be used for maintenance and renovation purposes as well as for new construction.
4.	A review of alternative methods for the funding of junior colleges in Texas, including recommendations for developing a long range plan for junior college financing.
5.	A study of the tuition policy of state institutions of higher education with regard to the realistic costs of education as compared to actual percentage paid as tuition. This study should include recommendations as to tuition paid not only by in-state students but by out-of-state and foreign students as well.
6.	A study of the desirability of terminating mandatory dormitory residency requirements for certain students of state institutions of higher education.
7.	Study the need to clarify the legal status of the Texas State Technical Institute. *
Supporting documents
Committee:	House Higher Education
Title:	Correspondence, Letter to Members of House Higher Education Committee from Judith Kay Wilson, February 22, 1977
Library Catalog Title:	Minutes
Library Call Number:	L1801.9 Ed84h 65
Session:	65th R.S. (1977)
Online version:	View document [14 pages]
Committee:	Senate Replacement of Ad Valorem Taxes
Title:	Interim Report
Library Catalog Title:	Senate study to replace ad valorem taxes : final report.
Subjects:	Business taxes | Federal income taxes | Property taxes | School finance | Tax system |
Library Call Number:	L1836.65 ad1
Session:	65th R.S. (1977)
Online version:	View report [217 pages  File size: 8,284 kb]
Charge:	This report should address the charge below.
1.	Study the possible replacement of local ad valorem property taxes for the support of public schools with a tax on the products of petroleum refineries and a corporate profits tax or with some other desirable from of taxation.
Committee:	House Alternatives to Public School Financing, Special
Title:	Interim Report
Library Catalog Title:	To the speaker and members of the Texas House of Representatives, 65th Legislature : report / of the Special House Committee on Alternatives to Public School Financing, Texas House of Representatives, 64th Legislature.
Subjects:	Educational equity | Property taxes | School finance | Tax system |
Library Call Number:	L1836.64 al79
Session:	64th R.S. (1975)
Online version:	View report [30 pages  File size: 889 kb]
Charge:	This report should address the charge below.
1.	Study the impact of HB 1126, 64th R.S., on property taxpayers, and determine if there are better methods of financing local districts' share of educational costs, and alternatives to real property valuation as a method of distributing state funds to school districts.
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]
Committee:	Joint Delinquent Ad Valorem Tax
Title:	Interim Report
Library Catalog Title:	Report / of the Delinquent Ad Valorem Tax Study Commission.
Subjects:	Property taxes | Tax administration |
Library Call Number:	L1836.61 D379
Session:	61st R.S. (1969)
Online version:	View report [62 pages  File size: 3,326 kb]
Charge:	This report should address the charge below.
1.	Undertake a study of the whole problem of delinquent ad valorem taxes in Texas, the causes for such tax delinquencies and omitted assessments, the reasons why these taxes are not collected and all other relevant matters.
Committee:	Joint Texas Commission on State and Local Tax Policy
Title:	State tax policy and the individual
Library Catalog Title:	Factual reports.
Subjects:	Local taxes | Property taxes | State taxes | Tax administration | Tax revenue | Tax system |
Library Call Number:	S1100.7 T199 1960 2
Session:	56th R.S. (1959)
Online version:	View report [80 pages  File size: 2,835 kb]
Charges:	This report should address the charges below.
1.	Make comprehensive studies of property taxation and its administration by political subdivisions and by the State Government, of the operation and effects of any tax measures enacted by the Fifty-sixth Legislature, and of any other topics respecting the equity, distribution, and administration of taxes in this State.
2.	The Commission is specifically directed to report upon the following issues or topics which listings, however, shall not be construed to be exclusive, but only as illustrative: (a) Changes, if any, found to be needed in the basic state law relating to property taxation. (b) Whether the State should abandon the use of the property tax and, if so, what alternative revenue sources are suggested to replace such revenue and to guarantee continuation of the State's services or obligations now financed from that source. (c) Steps necessary or desirable by which to insure more equitable and effective property tax administration. (d) Whether the property tax is capable of continuing to finance local government services and, if not, what alternative revenue sources should be made available to local governments by the State. (e) The kind and extent of local taxing powers, together with any suggested limitations thereon, which should be granted by the State to local governments. (f) An evaluation of any taxes and revenue measures enacted by the Fifty-sixth Legislature, together with the collection and enforcement procedures, and any other administrative aspects, of such enactments.
Committee:	Joint Texas Commission on State and Local Tax Policy
Title:	State tax policy: it's history; it's future
Library Catalog Title:	Factual reports
Subjects:	Local taxes | Property taxes | State taxes | Tax administration | Tax revenue | Tax system |
Library Call Number:	S1100.7 T199 1960 1
Session:	56th R.S. (1959)
Online version:	View report [36 pages  File size: 1,245 kb]
Charges:	This report should address the charges below.
1.	Make comprehensive studies of property taxation and its administration by political subdivisions and by the State Government, of the operation and effects of any tax measures enacted by the Fifty-sixth Legislature, and of any other topics respecting the equity, distribution, and administration of taxes in this State.
2.	The Commission is specifically directed to report upon the following issues or topics which listings, however, shall not be construed to be exclusive, but only as illustrative: (a) Changes, if any, found to be needed in the basic state law relating to property taxation. (b) Whether the State should abandon the use of the property tax and, if so, what alternative revenue sources are suggested to replace such revenue and to guarantee continuation of the State's services or obligations now financed from that source. (c) Steps necessary or desirable by which to insure more equitable and effective property tax administration. (d) Whether the property tax is capable of continuing to finance local government services and, if not, what alternative revenue sources should be made available to local governments by the State. (e) The kind and extent of local taxing powers, together with any suggested limitations thereon, which should be granted by the State to local governments. (f) An evaluation of any taxes and revenue measures enacted by the Fifty-sixth Legislature, together with the collection and enforcement procedures, and any other administrative aspects, of such enactments.
Committee:	Joint Texas Commission on State and Local Tax Policy
Title:	Effect of the 1959 tax bill on state revenues
Library Catalog Title:	Factual reports
Subjects:	Local taxes | Property taxes | State taxes | Tax administration | Tax revenue | Tax system |
Library Call Number:	S1100.7 T199 4
Session:	56th R.S. (1959)
Online version:	View report [28 pages  File size: 1,051 kb]
Charges:	This report should address the charges below.
1.	Make comprehensive studies of property taxation and its administration by political subdivisions and by the State Government, of the operation and effects of any tax measures enacted by the Fifty-sixth Legislature, and of any other topics respecting the equity, distribution, and administration of taxes in this State.
2.	The Commission is specifically directed to report upon the following issues or topics which listings, however, shall not be construed to be exclusive, but only as illustrative: (a) Changes, if any, found to be needed in the basic state law relating to property taxation. (b) Whether the State should abandon the use of the property tax and, if so, what alternative revenue sources are suggested to replace such revenue and to guarantee continuation of the State's services or obligations now financed from that source. (c) Steps necessary or desirable by which to insure more equitable and effective property tax administration. (d) Whether the property tax is capable of continuing to finance local government services and, if not, what alternative revenue sources should be made available to local governments by the State. (e) The kind and extent of local taxing powers, together with any suggested limitations thereon, which should be granted by the State to local governments. (f) An evaluation of any taxes and revenue measures enacted by the Fifty-sixth Legislature, together with the collection and enforcement procedures, and any other administrative aspects, of such enactments.
Committee:	Joint Texas Commission on State and Local Tax Policy
Title:	State tax policy and business
Library Catalog Title:	Factual reports
Subjects:	Local taxes | Property taxes | State taxes | Tax administration | Tax revenue | Tax system |
Library Call Number:	S1100.7 T199 1960 3
Session:	56th R.S. (1959)
Online version:	View report [83 pages  File size: 2,767 kb]
Charges:	This report should address the charges below.
1.	Make comprehensive studies of property taxation and its administration by political subdivisions and by the State Government, of the operation and effects of any tax measures enacted by the Fifty-sixth Legislature, and of any other topics respecting the equity, distribution, and administration of taxes in this State.
2.	The Commission is specifically directed to report upon the following issues or topics which listings, however, shall not be construed to be exclusive, but only as illustrative: (a) Changes, if any, found to be needed in the basic state law relating to property taxation. (b) Whether the State should abandon the use of the property tax and, if so, what alternative revenue sources are suggested to replace such revenue and to guarantee continuation of the State's services or obligations now financed from that source. (c) Steps necessary or desirable by which to insure more equitable and effective property tax administration. (d) Whether the property tax is capable of continuing to finance local government services and, if not, what alternative revenue sources should be made available to local governments by the State. (e) The kind and extent of local taxing powers, together with any suggested limitations thereon, which should be granted by the State to local governments. (f) An evaluation of any taxes and revenue measures enacted by the Fifty-sixth Legislature, together with the collection and enforcement procedures, and any other administrative aspects, of such enactments.
Committee:	House Guadalupe-Blanco River Authority, Lower Colorado River Authority, and City of San Antonio, Investigation, Special
Title:	Report Final
Library Catalog Title:	Final report of Special Committee to Investigate Guadalupe-Blanco River Authority, Lower Colorado River Authority, and city of San Antonio
Subjects:	Electric utilities | Guadalupe-Blanco River Authority | Lower Colorado River Authority | Property taxes | San Antonio, Texas | Water districts |
Library Call Number:	L1836.48 IN8HS 1945 / H.J. of Tex., 49th Leg. R.S. 122 (1945)
Session:	48th R.S. (1943)
Online version:	View report [11 pages  File size: 679 kb]
Charges:	This report should address the charges below.
1.	Investigate the Guadalupe-Blanco River Authority and the Lower Colorado River Authority.
2.	Determine the approximate amount of loss in taxes to the State of Texas and its political subdivisions by reason of the recent acquisition of the properties mentioned in said resolution [H.S.R. 54] and by ownership of similar property by other conservation districts in this state.
Committee:	House Guadalupe-Blanco River Authority, Lower Colorado River Authority, and City of San Antonio, Investigation, Special
Title:	Report preliminary
Library Catalog Title:	Report of certain investigating committee
Subjects:	Electric utilities | Guadalupe-Blanco River Authority | Lower Colorado River Authority | Property taxes | San Antonio, Texas | Water districts |
Library Call Number:	H.J. of Tex., 48th Leg. 805 (1943)
Session:	48th R.S. (1943)
Online version:	View report [10 pages  File size: 454 kb]
Charges:	This report should address the charges below.
1.	Investigate the Guadalupe-Blanco River Authority and the Lower Colorado River Authority.
2.	Determine the approximate amount of loss in taxes to the State of Texas and its political subdivisions by reason of the recent acquisition of the properties mentioned in said resolution [H.S.R. 54] and by ownership of similar property by other conservation districts in this state.
Committee:	House Guadalupe-Blanco River Authority, Lower Colorado River Authority, and City of San Antonio, Investigation, Special
Title:	Report
Library Catalog Title:	[Report]
Subjects:	Electric utilities | Guadalupe-Blanco River Authority | Lower Colorado River Authority | Property taxes | San Antonio, Texas | Water districts |
Library Call Number:	L1836.48 In8hs / H.J. of Tex., 48th Leg. 1824 (1943)
Session:	48th R.S. (1943)
Online version:	View report [9 pages  File size: 519 kb]
Charges:	This report should address the charges below.
1.	Investigate the Guadalupe-Blanco River Authority and the Lower Colorado River Authority.
2.	Determine the approximate amount of loss in taxes to the State of Texas and its political subdivisions by reason of the recent acquisition of the properties mentioned in said resolution [H.S.R. 54] and by ownership of similar property by other conservation districts in this state.
Supporting documents
Committee:	House Guadalupe-Blanco River Authority, Lower Colorado River Authority, and City of San Antonio, Investigation, Special
Title:	Exhibit 6, In the Supreme Court of Texas : Guadalupe-Blanco River Authority, Relator, v. Gerald C. Mann, Attorney General of Texas, Respondent : Motion for Leave to File Petition for Writ of Mandamus, Petition for Writ of Mandamus, and Supporting Argument.
Library Catalog Title:	In the Supreme Court of Texas : Guadalupe-Blanco River Authority, relator, v. Gerald C. Mann, Attorney General of Texas, respondent : motion for leave to file petition for writ of mandamus, petition for writ of mandamus, and supporting argument.
Library Call Number:	L1836.48 IN8HSE 6
Session:	48th R.S. (1943)
Online version:	View document [187 pages  File size: 65,431 kb]
Committee:	House Guadalupe-Blanco River Authority, Lower Colorado River Authority, and City of San Antonio, Investigation, Special
Title:	Exhibits 1-50 (Excepting 6), Including Correspondence, Contracts, Attorney General Opinion, Statements of Max Starcke, A.J. Wirtz, and W.B. Tuttle [Transcript], and Related Documents
Library Catalog Title:	Minutes
Library Call Number:	L1836.48 IN8HSE
Session:	48th R.S. (1943)
Online version:	View document [268 pages  File size: 114,101 kb]
Committee:	House Guadalupe-Blanco River Authority, Lower Colorado River Authority, and City of San Antonio, Investigation, Special
Title:	In the District Court, 73rd Judicial District, Bexar County, Texas : W.B. Tuttle ... [et al.] vs. City of San Antonio, Texas, Guadalupe-Blanco River Authority, and Lower Colorado River Authority : Court Reporters Q. and A. and Statement of Facts
Library Catalog Title:	In the District Court, 73rd Judicial District, Bexar County, Texas : W.B. Tuttle ... [et al.] vs. City of San Antonio, Texas, Guadalupe-Blanco River Authority, and Lower Colorado River Authority : court reporters Q. and A. and statement of facts
Library Call Number:	L1836.48 IN8HSQ
Session:	48th R.S. (1943)
Online version:	View document [64 pages  File size: 26,939 kb]
Committee:	House Guadalupe-Blanco River Authority, Lower Colorado River Authority, and City of San Antonio, Investigation, Special
Title:	Report - Ghost of the Guadalupe
Library Catalog Title:	The ghost of the Guadalupe.
Library Call Number:	L1836.48 SA51G
Session:	48th R.S. (1943)
Committee:	House Guadalupe-Blanco River Authority, Lower Colorado River Authority, and City of San Antonio, Investigation, Special
Title:	Transcript, San Antonio Testimony, February 15-April 23, 1943
Library Catalog Title:	Minutes
Library Call Number:	L1836.48 INHST P. 1-500, 501-1001, 1002-1242
Session:	48th R.S. (1943)
Online version:	View document [1242 pages  File size: 655,939 kb]
Committee:	Joint Tax Survey Committee
Title:	Report pt. 1
Library Catalog Title:	Report of the Tax Survey Committee created by the first called session of the forty-second Legislature.
Subjects:	Property taxes | Tax administration | Tax system |
Library Call Number:	H.J. of Tex., 43rd Leg., R.S., Suppl., 1 (1933)
Session:	42nd R.S. (1931)
Online version:	View report [212 pages  File size: 9,646 kb]
Charge:	This report should address the charge below.
1.	Study the tax laws and determine how they could be equalized within the spirit provided in the State Constitution that "taxes shall be equal and uniform". *
Committee:	Joint Tax Survey Committee
Title:	Report pt. 2
Library Catalog Title:	Report of the Tax Survey Committee created by the first called session of the forty-second Legislature.
Subjects:	Property taxes | Tax administration | Tax system |
Library Call Number:	H.J. of Tex., 43rd Leg., R.S., Suppl., 197 (1933)
Session:	42nd R.S. (1931)
Online version:	View report [157 pages  File size: 7,758 kb]
Charge:	This report should address the charge below.
1.	Study the tax laws and determine how they could be equalized within the spirit provided in the State Constitution that "taxes shall be equal and uniform". *
Committee:	Joint Tax Survey Committee
Title:	Report
Library Catalog Title:	Report of the Tax Survey Committee created by the fortieth Legislature of the state of Texas.
Subjects:	Estate taxes | Personal property taxes | Property taxes | State income taxes | Tax administration | Tax appraisals | Tax evasion | Tax revenue | Tax system | Tobacco taxes |
Library Call Number:	T350.8 T199 1929/H.J. of Tex. (Supp.), 41st Leg., R.S. 1 (1929)
Session:	40th R.S. (1927)
Online version:	View report [463 pages  File size: 22,230 kb]
Charge:	This report should address the charge below.
1.	Make a careful study of the subject of revenue and taxation with special references to the problems presented in Texas and the comparative burdens borne, and shall investigate and study the systems of raising revenue and administering same in other states. Secure information as to Texas, and as to other such states desired by it, as to the taxable values of said states, the aggregate income of individuals and corporations within each state, the systems of taxation within same, the method of financing the educational and eleemosynary institutions and departments of the government and other information relative to the wealth and resources of each of said states and the methods employed for securing revenue for the maintenance of such institutions and the pro rata and comparative cost of educational and eleemosynary institutions and other departments of government. Recommend, as to legislation, as may be necessary, to secure sufficient funds for a proper and economical administration of the departments of government, educational and eleemosynary institutions and as will, as nearly as possible, fairly and equitably and impartially distribute such burdens against its citizens and their property and make a reality of the constitutional provision that "taxes shall be equal and uniform."
Committee:	Senate Tax Investigation
Title:	Report
Library Catalog Title:	Report of Special Tax Committee.
Subjects:	Property taxes | Property values | Tax administration | Tax appraisals | Tax system |
Library Call Number:	S.J. of Tex., 38th Leg., 2nd C.S. 423 (1923)
Session:	38th R.S. (1923)
Online version:	View report [25 pages  File size: 1,801 kb]
Charge:	This report should address the charge below.
1.	To investigate taxes of all kinds, existing and being contemplated, and other revenue raising and dispensing organizations of the state of Texas. *
Committee:	House Comptroller's and Treasurer's Offices, Examine
Title:	Comptroller's and Treasurer's Offices
Library Catalog Title:	[Report].
Subjects:	Comptroller of Public Accounts, Texas | Property taxes | State land | Tax administration | Treasury Department, Texas State |
Library Call Number:	H.J. of Tex., 16th Leg., R.S. 425 (1879)
Session:	16th R.S. (1879)
Online version:	View report [7 pages  File size: 319 kb]
Charge:	This report should address the charge below.
1.	Examine the books in both departments and report the condition of the business in the department. *
Committee:	Joint Tax Laws and Payment of Taxes Upon Real Estate
Title:	Committee to examine the propriety and necessity of amending our laws
Library Catalog Title:	[Report].
Subjects:	Property taxes | Tax administration | Tax system |
Library Call Number:	LRL
Session:	7th R.S. (1857)
Online version:	View report [4 pages]
Charge:	This report should address the charge below.
1.	To examine the propriety and necessity of amending our laws now in force, with a view of so amending the same as to provide a more efficient mode of compelling the payment of taxes upon all property, and especially real estate situated in Texas.

* This represents an abstract of the report contents. Charge text is incomplete or unavailable.

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