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


Senate Research CenterS.B. 1118
By: Armbrister
Intergovernmental Relations
4/21/1999
Committee Report (Amended)


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

PURPOSE

As proposed, 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 61st day after the date the
chief appraiser certifies the appraisal roll to 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.


SUMMARY OF COMMITTEE CHANGES

SECTION 1.

Amends Section 26.05(a), Tax Code, to require the governing body of each
taxing unit, before the 61st day, rather than the 31st day, after the date
the chief appraiser certifies the appraisal roll to the taxing unit, to
adopt a tax rate for the current year.