HBA-KDB C.S.H.B. 2782 77(R)BILL ANALYSIS


Office of House Bill AnalysisC.S.H.B. 2782
By: Villarreal, Mike
Ways & Means
4/19/2001
Committee Report (Substituted)



BACKGROUND AND PURPOSE 

A taxing unit has to pay costs associated with the processing and
consideration of an application or request for tax abatement.  Under
current law, a taxing unit, including a county, is not authorized to charge
a fee for processing such an application or request.  C.S.H.B. 2782
authorizes the commissioners court of a county to impose a reasonable fee
in connection with an application or request for tax abatement. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

ANALYSIS

C.S.H.B. 2782 amends the Tax Code to provide that the guidelines and
criteria adopted by the commissioners court of a county may include a
requirement that an application or request for tax abatement submitted to
the county under the Property Redevelopment and Tax Abatement Act  must be
accompanied by a reasonable application fee not to exceed $1,000. 

EFFECTIVE DATE

On passage, or if the Act does not receive the necessary vote, the Act
takes effect September 1, 2001. 


COMPARISON OF ORIGINAL TO SUBSTITUTE

C.S.H.B. 2782 modifies the original by authorizing the guidelines and
criteria adopted by the commissioners court of a county to include a
requirement that an application or request be accompanied by a reasonable
fee not to exceed $1,000, rather than authorizing the governing body of a
taxing unit, in its guidelines, to impose a reasonable fee, not to exceed
$1,000, in connection with an application or request for tax abatement.
The substitute modifies the effective date.