BILL ANALYSIS
Senate Research Center S.B. 1502
AUTHOR'S / SPONSOR'S STATEMENT OF INTENT
An emergency services district (ESD) is a political subdivision established by local voters for the purpose of raising money through ad valorem taxes on all real property located within the district for emergency rescue, fire, and ambulance services. Current statute authorizes the board of an ESD to increase its tax rate as high as allowed by the Texas Constitution. Several members of the Bexar County Commissioners Court believe that the existing ESD tax rate increase process lacks transparency.
As proposed, S.B. 1502 requires the board of an ESD to make a public presentation to the commissioners court of each county in the district regarding any proposed tax rate increase.
RULEMAKING AUTHORITY
SECTION BY SECTION ANALYSIS
SECTION 1. Amends Section 775.0745, Health and Safety Code, by adding Subsection (c-1), as follows:
(c-1) Requires the board of emergency services commissioners (board) to make a presentation on the proposed tax rate increase, including the reasons for the proposed increase, to the commissioners court of each county in which the district is located not later than the 30th day after the date on which the board issues the election order.
SECTION 2. Makes application of this Act prospective.
SECTION 3. Effective date: upon passage or September 1, 2007.