LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE 74th Regular Session February 20, 1995 TO: Honorable Tom Craddick, Chair IN RE: House Bill No. 49 Committee on Ways & Means By: McCall House of Representatives Austin, Texas FROM: John Keel, Director In response to your request for a Fiscal Note on House Bill No. 49 (Relating to the authority of a school district to permit certain persons to perform services for the district in lieu of paying ad valorem taxes owed to the district.; Relating to the authority of a school district to permit certain persons to perform services for the district in lieu of paying ad valorem taxes owed to the district.) this office has determined the following: The bill would authorize a school district to contract with individuals who are at least 65 years of age to perform services for the school district in lieu of paying taxes imposed by the district on the property owned and occupied as a residence homestead. No fiscal implication to the State is anticipated. The fiscal implication to units of local government cannot be determined. Source: Comptroller of Public Accounts, Central Education Agency - Administration LBB Staff: JK, BR, DF