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3 Document(s) [ Subject: Tax%20rollback%20elections ]

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:	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 R.S., 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, 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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