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2 Document(s) [ Subject: Tax rollback elections ]
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:
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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, 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. |
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