SRC-JXG S.B. 1118 76(R)BILL ANALYSIS


Senate Research CenterS.B. 1118
By: Armbrister
Intergovernmental Relations
6/29/1999
Enrolled


DIGEST 

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 will require the governing body of a taxing unit to adopt an ad
valorem tax rate by a certain date. 

PURPOSE

As enrolled, S.B. 1118 requires the governing body of a taxing unit to
adopt an ad valorem tax rate by a certain date. 

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 Sections 26.05(a) and (c), Tax Code, to require the
governing body of each taxing unit, before the later of September 30 or the
60th day after the date the certified appraisal roll is received by the
taxing unit, to adopt a tax rate for the current year. Provides that 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, if the governing body of a
taxing unit does not adopt a tax rate before the date required by
Subsection (a). 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. Deletes text regarding Subsection (c), September 1, and of this
code. Deletes text authorizing the county to adopt a tax rate during a 30
day period. Deletes text regarding adoption of a tax rate within five days
pursuant to this subsection. Makes conforming changes. 

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

SECTION 3. Emergency clause.