LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 76th Regular Session
  
                              April 26, 1999
  
  
          TO:  Honorable Rene Oliveira, Chair, House Committee on Ways &
               Means
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  HJR94 by Janek (proposing a constitutional amendment to
               authorize certain populous counties to exempt from ad
               valorem taxation all or part of certain personal
               property located in those counties), As Introduced
  
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*  No significant fiscal implication to the State is anticipated,        *
*  other than the cost of publication.  The cost to the state for        *
*  publication of the resolution is $76,352.                             *
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Counties with a population of 2.8 million or more currently taxing
freeport goods would be allowed to exempt all or a specified percentage
of the value of freeport goods.  The bill would allow Harris county to
exempt all, or a percentage of the freeport goods in its jurisdiction.
  
Local Government Impact
  
No significant fiscal implication to units of local government is
anticipated.
  
  
Source Agencies:   304   Comptroller of Public Accounts
LBB Staff:         JK, BB, BR