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: HJR87 by Carter (Proposing a constitutional amendment increasing the maximum tax rate allowed on property in emergency service and rural fire prevention districts.), As Introduced ************************************************************************** * 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. * ************************************************************************** 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 resolution would repeal the provision providing for a $0.05 per $100 maximum property tax rate for rural fire prevention districts in Harris County. 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