SWB S.J.R. 45 75(R)BILL ANALYSIS


WAYS & MEANS
S.J.R. 45
By: Brown (Lewis, Ron)
5-15-97
Committee Report (Unamended)



BACKGROUND 

Article VIII (Taxation and Revenue), Texas Constitution, provides that all
property shall be taxed according to its value.  However, the constitution
does provide for certain exceptions to this rule, usually to accomplish a
public policy goal (i.e., residence homestead, agricultural land,
pollution control devices, etc.)  Currently there are no such exemptions
for water conservation initiatives, which could provide incentives to
promote water conservation.   

PURPOSE

The bill would provide local taxing entities with the authority to use
local property tax exemptions or other relief as an incentive to conserve
water. 

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, Article VIII, Texas Constitution, by adding
Section 1-m. which grants local taxing entities the authority to grant
exemptions or other relief from ad valorem taxes on property so designated
by the taxing unit as property upon which approved water conservation
initiatives have been implemented. 

SECTION 2.Ballot date: November 4, 1997.  Specifies appropriate ballot
language.