SRC-SEW C.S.S.B. 1533 77(R)BILL ANALYSIS Senate Research CenterC.S.S.B. 1533 77R11508 JD-DBy: Madla Intergovernmental Relations 4/4/2001 Committee Report (Substituted) DIGEST AND PURPOSE Currently, although the review and negotiation of a tax phase-in and other economic incentive tools requires a significant investment of a governmental entity's staff time, the Tax Code does not allow certain taxing entities to collect fees to help defray the costs of staff time used to process abatement applications, administer tax incentive programs, and monitor compliance with tax abatement agreements. C.S.S.B. 1533 authorizes the guidelines and criteria adopted by the commissioners court of a county to include a requirement that an application or request for tax abatement submitted to the county be accompanied by a reasonable application fee not to exceed $1,000. RULEMAKING AUTHORITY This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency. SECTION BY SECTION ANALYSIS SECTION 1. Amends Chapter 312.002, Tax Code, by adding Subsection (e), to authorize the guidelines and criteria adopted by the commissioners court of a county to include a requirement that an application or request for tax abatement submitted to the county under this chapter be accompanied by a reasonable application fee not to exceed $1,000. SECTION 2. Effective date: upon passage or September 1, 2001. SUMMARY OF COMMITTEE CHANGES Amends As Filed S.B. 1533 as follows: SECTION 1. Authorizes the guidelines and criteria adopted by the commissioners court of a county, rather than authorizing the governing body of a taxing unit, to include a requirement that an application or request for tax abatement submitted to the county under this chapter be accompanied by a reasonable application fee not to exceed $1,000. Omits text regarding imposing a fee in connection with an application or request for tax abatement. SECTION 2. Provides that the effective date is upon passage or September 1, 2001.