BILL ANALYSIS H.J.R. 75 By: Jackson March 29, 1995 Committee Report (Unamended) BACKGROUND Article VIII, Section 1-b(e), Texas Constitution, allows taxing unit governing bodies to exempt a percentage (not to exceed 20%) of the market value of qualified homesteads with the unit. The minimum optional exemption is $5,000. County Education Districts (CEDs) existed during the 1991-92 and 1992-93 tax years, and Texas voters had provided by constitutional amendment for a 20 percent mandatory homestead exemption of the value of homesteads on CED tax rolls. However, with the termination of CEDs, this mandatory exemption was lost. PURPOSE This resolution proposes a constitutional amendment to allow voters within a school district to adopt a percentage homestead exemption for school district taxable values. RULEMAKING AUTHORITY It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency or institution. SECTION BY SECTION ANALYSIS SECTION 1. Amends Section 1-b(e), Texas Constitution, to allow the voters the opportunity to adopt an exemption from taxation by a school district based on the percentage of the value of the residence homestead. The voters may also increase or decrease the amount of the exemption, but the school board may not affect the exemption approved by the voters. SECTION 2. Provides for election date to be November 7, 1995, and specifies ballot language. SUMMARY OF COMMITTEE ACTION Public notice was posted in accordance with the rules, and a public hearing was held on March 21, 1995. Representative Jackson explained the resolution. Without objection, H.J.R. 75 was left pending before the committee. On March 28, 1995, the committee met in a public hearing and H.J.R. 75 was laid out on pending business. Representative Jackson explained the resolution. By a record vote of 9 ayes, 0 nays, 0 present not voting and 2 absent, the committee voted to report H.J.R. 75 to the House without amendment with the recommendation that it do pass. Testimony received in favor of the bill (3-21-95): Margaret Baird, representing herself and the Citizens for Fiscal Responsibility in Education and Taxpayers Coalition of Clear Creek Roger E. Nylin (Mayor-City of El Lago), representing himself and the citizens of El Lago Jennifer Schlicke, representing herself and the Tax Assessor Collectors Assn.