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4 Document(s) [ Subject: Homestead%20exemptions ]

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.
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:	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.

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