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6 Document(s) [ Subject: Appraisal districts ]

Committee: Senate Finance Subcommittee on Property Appraisal and Revenue Caps
Title: Interim Report
Library Catalog Title: Interim report
Subjects: Appraisal districts | School budgets | School finance | Tax and expenditure limits | Tax appraisals | Tax rollback elections | Texas Economic Development Act |
Library Call Number: L1836.80 F49pa
Session: 80th R.S. (2007)
Online version: View report [46 pages  File size: 3,312 kb]
Charges: This report should address the charges below.
1. Review the property tax appraisal system, including the following:
  • the duties and responsibilities of chief appraisers and appraisal districts;
  • any abuses that occur in the appraisal process;
  • the process of appointing the members of boards of directors of appraisal districts;
  • the impact of adding members to the boards of directors of appraisal districts who are not appointed by the taxing jurisdictions of the district and methods for appointing these additional directors;
  • the usefulness of information provided in a notice of appraised value;
  • the impact of HB 1010, 80th Legislature, Regular Session, relating to appraisal districts crossing county lines;
  • any benefit from requiring more uniformity in appraisal standards used by appraisal districts;
  • any revisions to the property valuation appeal system that could reduce the cost of dispute resolution;
  • the likelihood of, and any associated benefit from, increased compliance with the existing business personal property rendition law if chief appraisers are given limited audit authority.
2. Study the benefits and limitations of property tax appraisal caps compared to a limit on revenue a local jurisdiction can receive without the approval of the voters in the locality. Consider alternative sources of funding to replace property tax revenues.
3. Study the cost and benefit to the state of projects approved by school districts limiting the value of business investment under the Texas Economic Development Act (Ch 313, Tax Code), and the funding impact on public schools.
4. Review the practice of school districts approving budgets contingent on the passage of a rate-rollback election.
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.
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 Legislature, Regular Session. 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: Interim report to the 71st Texas Legislature / Committee on County Affairs, Texas House of Representatives.
Subjects: Appraisal districts | Bail | County budgets | County government | County treasurers | Indigent health care | Jail Standards, Texas Commission on | Real estate development | State mandates | Tax assessor-collectors |
Library Call Number: L1836.70 c832
Session: 70th R.S. (1987)
Online version: View report [16 pages  File size: 622 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 6.
2. To study the current funding sources of Texas county government in light of comparative studies on the funding of county governments nationwide. Make recommendations on adequacy of current revenue to meet current and future county responsibilities including the infrastructure needs of county programs.
3. To study the need for ordinance making power for county government to protect the health and welfare of citizens living in unincorporated areas.
4. To study and evaluate the county indigent health programs resulting from the Indigent Health Care and Treatment Act and develop recommendations for any necessary revisions. (Joint study with House Committee on Public Health).
5. To study the possible consolidation of tax collection efforts under one entity and project the fiscal impact of such programs.
6. To study the abolishment of the office of county treasurer and the transfer of the treasurer's duties to auditor's office.
7. To study the reorganization of county government to allow for the abolition of unnecessary offices on a local option basis.
8. To study the impact of state programs and expenditures mandated by the state for counties.
9. To study the development of a County Fiscal Responsibility Act to insure all funds linked to county government are under the purview of the commissioner's court.
10. To study the operation of county bail bond boards.
11. To study the need for citizen representation on boards.
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.

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