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