HBA-JRA H.B. 838 76(R) BILL ANALYSIS Office of House Bill AnalysisH.B. 838 By: Garcia Public Education 4/20/1999 Introduced BACKGROUND AND PURPOSE H.B. 838 prohibits a tax abatement agreement entered into by a school district before September 1, 1999, from being modified on or after September 1, 1999, to add property to be exempt from taxation by the school district, to increase the portion of the value of the property exempt from taxation by the school district, or to increase the duration of the school district's participation. This bill also prohibits a school district from entering into a tax abatement agreement on or after September 1, 1999. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that this bill does not expressly delegate any additional rulemaking authority to a state officer, department, agency, or institution. SECTION BY SECTION ANALYSIS SECTION 1. Amends Section 312.002, Tax Code, by adding Subsections (e) and (f), as follows: (e) Provides that "taxing unit" has the meaning assigned by Section 1.04 (Definitions), except that for a tax abatement agreement executed on or after September 1, 1999, it does not include a school district that is subject to Chapter 42, Education Code (Foundation School Program), that is organized primarily to provide general elementary and secondary public education. (f) Prohibits a school district from entering into a tax abatement agreement under this chapter (Property Redevelopment and Tax Abatement Act) on or after September 1, 1999. SECTION 2. Amends Section 312.208, Tax Code, by adding Subsection (c), as follows: (c) Prohibits a tax abatement agreement entered into by a school district before September 1, 1999, from being modified on or after September 1, 1999, to add property to be exempt from taxation by the school district, to increase the portion of the value of the property exempt from taxation by the school district, or to increase the duration of the school district's participation. SECTION 3. Effective date: September 1, 1999. SECTION 4. Emergency clause.