LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 77th Regular Session
March 28, 2001
TO: Honorable Tom Ramsay, Chair, House Committee on County
Affairs
FROM: John Keel, Director, Legislative Budget Board
IN RE: HJR87 by Carter (Proposing a constitutional amendment
increasing the maximum tax rate allowed on property in
emergency service and rural fire prevention districts.),
Committee Report 1st House, Substituted
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* No fiscal implication to the State is anticipated, other than the *
* cost of publication. *
* *
* The cost to the state for publication of the resolution is $80,000. *
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The resolution would propose to amend Sections 48-d and 48-e of Article
III of the Texas Constitution to authorize the Legislature to increase
the maximum property tax rate for rural fire prevention districts to
$0.10 per $100 valuation, from $0.03 per $100 valuation, and the maximum
rate for emergency services districts to $0.15 per $100 valuation, from
$0.10 per $100 valuation.
The proposed resolution would be submitted to the voters at an election
to be held November 6, 2001.
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
Passage of the resolution alone would not have an impact on units of
local government. Any impact would depend on the local actions to
increase property tax rates above the current maximum allowed rates.
Source Agencies: 307 Secretary of State, 304 Comptroller of Public
Accounts
LBB Staff: JK, DB