SRC-AXB H.B. 2075 76(R)   BILL ANALYSIS


Senate Research Center   H.B. 2075
By: Hochberg (Cain)
Economic Development
5/13/1999
Engrossed


DIGEST 

Currently, some taxpayers and school districts argue that informational
notices about proposed property tax rates and school district budgets are
difficult to understand and fail to provide sufficient advance notice and
information.  H.B. 2075 sets forth provisions requiring a school district
to provide public notice before adopting a proposed budget and tax rate. 

PURPOSE

As proposed, H.B. 2075 sets forth provisions requiring a school district to
provide public notice before adopting a proposed budget and tax rate. 

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 Section 44.004, Education Code, as follows:

Sec.  44.004.  New heading:  NOTICE OF BUDGET AND TAX RATE MEETING; BUDGET
ADOPTION.  Requires the school board president to provide for the
publication of notice of the budget and proposed tax rate meeting.  Sets
forth requirements and provisions for the notice of a public meeting to
discuss and adopt the budget and proposed tax rate.  Requires the
comptroller, by rule, to prescribe the language and format of the notice.
Provides that a notice is not valid if it does not conform to a prescribed
format. Deletes text regarding publication.  Makes conforming changes. 

SECTION 2.  Amends Section 26.05(d), Tax Code, to set forth conditions
regarding taxing units which affect a governing body's adoption of a
certain tax rate. 

SECTION 3.  Amends Section 26.06, Tax Code, by adding Subsection (g), to
provide that this section does not apply to a school district.  Requires a
school district to provide required notice of a public meeting on a tax
increase. 

SECTION 4.  Effective date:  September 1, 1999.

SECTION 5.  Emergency clause.