BILL ANALYSIS

H.J.R. 112

By: Bolton

Ways & Means

Committee Report (Unamended)

BACKGROUND AND PURPOSE

Current law allows the board of an emergency services district to annually impose a property tax on real and personal property located in the district for the district’s support and other authorized purposes. 

H.J.R. 112 authorizes legislation that would allow a county commissioners court, subject to voter approval, to impose an additional property tax of five cents per $100 valuation specifically for the acquisition of land, equipment, or apparatus or the construction of capital improvements for an emergency services district. 

RULEMAKING AUTHORITY

It is the committee's opinion that this resolution does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.

ANALYSIS

H.J.R. 112 proposes an amendment to the Texas Constitution relating to the authority to impose a property tax of up to 10 cents per $100 valuation for the support of an emergency services district. The resolution specifies that the currently authorized property tax is for the operating and capital support of such a district and authorizes legislation to allow a county commissioners court to impose an additional property tax, subject to voter approval, of five cents per $100 valuation for the district's acquisition of land, equipment, or apparatus or the construction of capital improvements.  The resolution sets forth the required language for the ballot.  

ELECTION DATE

The constitutional amendment proposed by this joint resolution will be submitted to the voters at an election to be held November 3, 2009.