BILL ANALYSIS

H.B. 2707

By: Villarreal

Ways & Means

Committee Report (Unamended)

BACKGROUND AND PURPOSE

Interested parties note that, in an election held to ratify certain school district taxes, current law requires the ballot to be prepared to permit voting for or against the proposition and to include the adopted tax rate and the difference between that rate and the rollback tax rate. Interested parties contend that more transparency could be obtained by requiring the purpose of the tax increase to be provided on the ballot. H.B. 2707 seeks to add transparency to certain school district tax ratification elections.

RULEMAKING AUTHORITY

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

ANALYSIS

H.B. 2707 amends the Tax Code to require the language on a ballot in an election to approve a tax rate adopted by the governing body of a school district that exceeds the school district's rollback tax rate to include a description of the purpose of the increase.

EFFECTIVE DATE

On passage, or, if the bill does not receive the necessary vote, September 1, 2013.