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.