HBA-JEK C.S.H.J.R. 87 77(R)BILL ANALYSIS


Office of House Bill AnalysisC.S.H.J.R. 87
By: Carter
County Affairs
4/1/2001
Committee Report (Substituted)



BACKGROUND AND PURPOSE 

Several workers from rural fire department and emergency service districts
testified at the interim public hearings of the House Committee on Urban
Affairs that the current tax base in their districts is not sufficient to
support their district's fire prevention and emergency services.  As
proposed, C.S.H.J.R. 87 requires the submission to the voters of a
constitutional amendment increasing the maximum tax rate allowed on
property in emergency service and rural fire prevention districts. 

RULEMAKING AUTHORITY

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

ANALYSIS

C.S.H.J.R. 87 amends the Texas Constitution to change the maximum tax rate
allowed on ad valorem property for the support of a rural fire prevention
district from 3 cents on $100 valuation to 10 cents on $100 valuation.  The
resolution also changes the maximum tax rate allowed on ad valorem property
for the support of special districts to provide emergency services from 10
cents on $100 valuation to 15 cents on $100 valuation. 

FOR ELECTION

This proposed constitutional amendment shall be submitted to the voters at
an election to be held November 6, 2001. 

COMPARISON OF ORIGINAL TO SUBSTITUTE

C.S.H.J.R. 87 differs from the original by restoring existing law that
limits the maximum tax on ad valorem property in Harris County for the
support of the fire prevention district to five cents on $100 valuation.