LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
  
                              March 27, 2001
  
  
          TO:  Honorable Tom Ramsay, Chair, House Committee on County
               Affairs
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  HB2745  by Carter (Relating to the property tax rate in
               overlapping emergency services and rural fire prevention
               districts.), As Introduced
  
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*  No fiscal implication to the State is anticipated.                    *
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The bill would amend sections in the Health and Safety Code to allow a
property tax rate increase, not to exceed $0.10 per $100 of taxable
value, in an emergency services district overlapping into a rural fire
prevention district.

The bill would also allow an emergency service district board to order an
election to place a property tax increase proposal before the voters in
the form of a binding referendum.  The bill would repeal sections in the
Health and Safety Code relating to Harris County and existing laws
relating to board discretion to call property tax increase elections.

Because the state is constitutionally prohibited from imposing a state
property tax, there would be no direct fiscal impact on the state.
  
Local Government Impact
  
The bill would allow increases in property tax rates by some special
service districts above current statutory maximums.  The impact to units
of local government would depend on local decisions relative to future
property tax rates.
  
  
Source Agencies:   304   Comptroller of Public Accounts
LBB Staff:         JK, DB