SRC-JJJ H.B. 1520 76(R)   BILL ANALYSIS


Senate Research Center   H.B. 1520
76R6438 JD-FBy: Junell (Wentworth)
Finance
4/30/1999
Engrossed


DIGEST 

Small taxing units are incurring additional costs to maintain their tax
rates and budgets.  Current notice and hearing requirements for an increase
in the tax rate above the current effective rate call for two hearings and
two quarter-page announcements in a newspaper.  A simplified tax rate
notice process for small taxing units was repealed beginning with tax year
1998.  H.B. 1520 would establish provisions regarding the public notice of
ad valorem tax rates for certain taxing units with low tax levies. 

PURPOSE

As proposed, H.B. 1520 establishes provisions regarding the public notice
of ad valorem tax rates for certain taxing units with low tax levies. 

RULEMAKING AUTHORITY

This bill does not grant any additional rulemaking authority to a state
officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Chapter 26, Tax Code, by adding Section 26.052, as
follows: 

Sec. 26.052.  SIMPLIFIED TAX RATE NOTICE FOR TAXING UNITS WITH LOW TAX
LEVIES.  Provides that this section applies only to a taxing unit for which
the total tax rate proposed for the current tax year fulfills certain
conditions.  Establishes that a taxing unit to which this section applies
is exempt from certain notice and publication requirements and is not
subject to an injunction for failure to comply with those requirements.
Authorizes a taxing unit to provide public notice of its proposed tax rate
in one of two methods not later than the seventh day before the date on
which the tax rate is adopted.  Establishes that a taxing unit that
provides public notice of a proposed tax rate under Subsection (c) is
exempt from Sections 26.05(d) and 26.06 and is not subject to an injunction
under Section 26.05(e) for failure to comply with Section 26.05(d).
Prohibits a taxing unit that provides public notice of a proposed tax rate
from adopting a tax rate that exceeds the rate set out in the notice unless
the taxing unit provides additional public notice of the higher rate or
complies with Sections 26.05(d) and 26.06 in adopting the higher rate.
Sets forth information the public notice must specify. 

SECTION 2.  Emergency clause.
  Effective date: upon passage.