BILL ANALYSIS
Senate Research Center S.B. 878
AUTHOR'S / SPONSOR'S STATEMENT OF INTENT
When the Greater East End Management District (district) was created, the area over which it was created was impoverished, and no redevelopment of the area had begun. At that time, it was decided that the district would exempt all residential properties from assessment, including multi-family residential properties, even though this type of property is assessed in the vast majority of management districts. The construction of Minute Maid Field has encouraged development and redevelopment within the district; among the new developments are apartments and other multi-family properties. There has been an increase in the population density of the district due to these properties being built, and additional services are required to serve this increase in population, including street cleaning and security. The multi-family enterprises should be required to pay a share of the costs of these services.
As proposed, S.B. 878 authorizes the district to impose a tax, impact fee, or assessment on a condominium that does not qualify for a homestead exemption.
RULEMAKING AUTHORITY
This bill does not expressly grant any additional rulemaking authority to any state officer, institution, or agency.
SECTION BY SECTION ANALYSIS
SECTION 1. Amends Section 3807.157(a), Special District Local Laws Code, as follows:
(a) Prohibits the Greater East End Management District from imposing a tax, impact fee, or assessment on a single-family detached residential property; multiunit residential property consisting of fewer than 13 units; or condominium, if the condominium receives a residence homestead exemption under Section 11.13 (Residence Homestead), Tax Code, for the year in which the tax, impact fee, or assessment is imposed.
SECTION 2. Makes application of Section 3807.157, Special District Local Laws Code, as amended by this Act, prospective
SECTION 3. Effective date: upon passage or September 1, 2007.