HBA-JRA S.B. 1118 76(R)    BILL ANALYSIS


Office of House Bill AnalysisS.B. 1118
By: Armbrister
Ways & Means
5/10/1999
Engrossed



BACKGROUND AND PURPOSE 

Currently, the governing body of a taxing unit must set the tax rate for
the current year by September 1, or as soon thereafter as practicable;
however sometimes, the tax rate is not set until November or December.
S.B. 1118 requires the governing body of a taxing unit to adopt an ad
valorem tax rate by a certain date. 

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 Sections 26.05(a) and (c), Tax Code, as follows:

(a)  Requires the governing body of each taxing unit to adopt a tax rate
for the current year before the 31st day after the date the chief appraiser
certifies the appraisal roll to the taxing unit September 1 or within 60
days after the certified appraisal roll is received by the taxing unit,
rather than before September 1 or as soon thereafter as practicable. 

(c)  Provides that, if the governing body of a taxing unit does not adopt a
tax rate before the required date, the tax rate for the taxing unit for
that tax year is the lower of the effective tax rate calculated for that
tax year or the tax rate adopted by the taxing unit for the preceding tax
year, rather than a rate adopted by the county within 30 days of receiving
the appraisal roll.  Provides that a tax rate established by this
subsection is treated as an adopted tax rate. Requires the governing body
of the taxing unit to ratify the applicable tax rate in the manner required
by Subsection (b), before the fifth day after the establishment of a tax
rate by this subsection.  Makes conforming and nonsubstantive changes. 

SECTION 2.  Effective date: January 1, 2000.
Makes application of this Act prospective.

SECTION 3. Emergency clause.