LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
  
                              April 23, 2001
  
  
          TO:  Honorable Rene Oliveira, Chair, House Committee on Ways &
               Means
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  HB2637  by George (Relating to an interim study of
               certain school district ad valorem tax rates.), As
               Introduced
  
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*  No significant fiscal implication to the State is anticipated.        *
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The bill would require the Comptroller, in cooperation with the Texas
Education Agency, to conduct a study of school district ad valorem
taxation.

The study would include:  a determination of the number of school
districts at the maximum school district property tax rate, an analysis
of the statewide implications of a majority of districts levying
property taxes at the maximum rate, and potential solutions to any
problems relating to the maximum rate.  The Comptroller would be
required to provide, no later than December 1, 2002, a report to the
Governor, the Lieutenant Governor, and the Speaker of the House of
Representatives.
  
Local Government Impact
  
No fiscal implication to units of local government is anticipated.
  
  
Source Agencies:   701   Texas Education Agency, 304   Comptroller of
                   Public Accounts
LBB Staff:         JK, SD, BR