HBA-JRA H.B. 3064 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 3064
By: Hinojosa
Ways & Means
4/15/1999
Introduced



BACKGROUND AND PURPOSE 

Current law requires the governing body of a taxing unit to notify each
property owner in the unit of the effective tax rate, but does not require
the governing body to notify the property owners that the governing body is
prohibited from adopting a tax rate that if applied to the total taxable
value of property in the taxing unit would impose an amount of taxes that
exceeds last year's tax levy without a public hearing.  H.B. 3064 requires
the governing body to include this information in its notification to each
property owner. 

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 26.04(e), Tax Code, to require the designated
officer or employee of the governing body of a taxing unit to deliver by
mail to each property owner in the unit or publish in a newspaper, by
August 7 or as soon thereafter as practicable, a statement that the
governing body is prohibited from adopting a tax rate that if applied to
the total taxable value of property in the taxing unit would impose an
amount of taxes that exceeds last year's tax levy unless the governing body
holds a public hearing on the proposed tax rate and otherwise complies with
the public notice and hearing requirements under Section 26.06 (Notice,
Hearing, and Vote on Tax Increase). Redesignates existing Subdivisions
(2)-(6) to Subdivisions (3)-(7).  Makes nonsubstantive and conforming
changes. 

SECTION 2.  Amends Section 26.05(a), Tax Code, to make a conforming change.

SECTION 3.  Effective date:  January 1, 2000.
Makes application of this Act prospective.

SECTION 4.  Emergency clause.