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2 Document(s) [ Subject: Appraisal%20review%20boards ]

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
Library Catalog Title:	House Committee on Ways & Means, Texas House of Representatives interim report, 2010 : a report to the House of Representatives, 82nd Texas Legislature
Subjects:	Administrative Hearings, State Office of | Appraisal review boards | Business taxes | Cable telecommunications providers | Comptroller of Public Accounts campaigns and elections | Margins tax | Property tax exemptions | Sales tax exemptions | Sales taxes | Satellite communications | State administrative hearings | Tax appraisals |
Library Call Number:	L1836.81 W368
Session:	81st R.S. (2009)
Online version:	View report [128 pages  File size: 1,365 kb]
Charges:	This report should address the charges below.
1.	Monitor the revised franchise tax and identify changes to simplify the tax and improve compliance and fairness.
2.	Examine the state's major tax exemptions to determine how the current costs and benefits compare with the original legislative objectives. Make recommendations for adjustments as needed.
3.	Study methods for improving the quality and uniformity of, and communications to taxpayers about, property tax appraisals.
4.	Evaluate the impact of the transfer of administrative law judges from the Comptroller's Office to the State Office of Administrative Hearings on the dispute resolution process.
5.	Study the tax structure as applied to cable versus satellite service to determine if any unfair competition results from state tax policies.
6.	Monitor the implementation of property tax appraisal and alternative valuation appeal reforms enacted by the 81st Legislature.
7.	Monitor the agencies and programs under the committee's jurisdiction.

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