By Turner of Harris                                   H.B. No. 1874
       74R6668 JD-D
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to the creation and duties of a property tax review
    1-3  advisory committee.
    1-4        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-5        SECTION 1.  Chapter 5, Tax Code, is amended by adding Section
    1-6  5.17 to read as follows:
    1-7        Sec. 5.17.  PROPERTY TAX REVIEW ADVISORY COMMITTEE.  (a)  The
    1-8  Property Tax Review Advisory Committee is created.
    1-9        (b)  The committee is composed of the following members or
   1-10  their designees:
   1-11              (1)  the governor;
   1-12              (2)  the comptroller;
   1-13              (3)  the state treasurer;
   1-14              (4)  the state auditor;
   1-15              (5)  the agriculture commissioner;
   1-16              (6)  the commissioner of the General Land Office;
   1-17              (7)  the director of the Legislative Budget Board; and
   1-18              (8)  the executive director of the Texas Department of
   1-19  Commerce.
   1-20        (c)  On or before November 1 of each even-numbered year, the
   1-21  committee shall prepare a comprehensive report on ad valorem tax
   1-22  exemptions, special appraisals, reductions, or other provisions
   1-23  granting special ad valorem tax treatment that are provided by the
   1-24  constitution and general laws of this state, and shall deliver the
    2-1  report to the governor, the legislature, and the director of the
    2-2  Legislative Budget Board.  The committee shall determine which
    2-3  provisions of law will be considered in each report.
    2-4        (d)  The report shall contain recommendations concerning:
    2-5              (1)  whether a provision considered by the committee
    2-6  continues to serve the purpose for which it was created;
    2-7              (2)  whether there is a clear public purpose for the
    2-8  provision;
    2-9              (3)  whether the provision is justified; and
   2-10              (4)  actions necessary to establish equity in taxation,
   2-11  eliminate abuse, or repeal outdated provisions that are no longer
   2-12  in the best interest of this state.
   2-13        (e)  At least two months before delivering its report, the
   2-14  committee shall publish a preliminary list of recommendations to be
   2-15  considered by the committee and request comments from taxing units
   2-16  whose ad valorem tax revenues might be affected by the
   2-17  recommendations.  The taxing units shall submit any comments to the
   2-18  committee in writing in the time established by the committee.
   2-19        (f)  Each agency or office represented on the committee shall
   2-20  provide staff for the committee.  A staff member remains as an
   2-21  employee of the represented agency or office for all purposes.
   2-22        (g)  State agencies and local taxing units shall provide the
   2-23  committee with any information or assistance the committee needs to
   2-24  fulfill its duties.
   2-25        (h)  The committee may conduct audits, special studies, or
   2-26  inquiries as necessary to fulfill its duties.
   2-27        (i)  Unless continued in effect, this section expires
    3-1  September 1, 1999.
    3-2        SECTION 2.  The importance of this legislation and the
    3-3  crowded condition of the calendars in both houses create an
    3-4  emergency and an imperative public necessity that the
    3-5  constitutional rule requiring bills to be read on three several
    3-6  days in each house be suspended, and this rule is hereby suspended,
    3-7  and that this Act take effect and be in force from and after its
    3-8  passage, and it is so enacted.