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A BILL TO BE ENTITLED
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AN ACT
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relating to a study regarding the fiscal effect of tax-exempt state |
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property on school districts. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. STUDY REQUIRED. (a) The Texas Education Agency, |
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the Texas Facilities Commission, and the comptroller of public |
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accounts shall jointly conduct a study of the fiscal effect of |
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tax-exempt state property on school districts in this state. |
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(b) The study must include: |
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(1) development of an estimate of the total amount of |
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ad valorem tax revenue not available to school districts in this |
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state as a result of the exemption of state property from ad valorem |
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taxation; |
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(2) identification of school districts in this state |
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with higher than average percentages of state property that is |
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exempt from ad valorem taxation; and |
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(3) evaluation of the Federal Impact Aid Program and |
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the federal assistance provided under that program to certain |
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school districts with federal property exempt from ad valorem |
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taxation. |
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SECTION 2. REPORT OF STUDY RESULTS. Not later than December |
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1, 2014, the Texas Education Agency, the Texas Facilities |
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Commission, and the comptroller of public accounts shall submit a |
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report of the results of the study and any resulting |
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recommendations to the governor, the lieutenant governor, and the |
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members of the legislature. |
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SECTION 3. EFFECTIVE DATE. This Act takes effect |
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immediately if it receives a vote of two-thirds of all the members |
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elected to each house, as provided by Section 39, Article III, Texas |
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Constitution. If this Act does not receive the vote necessary for |
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immediate effect, this Act takes effect September 1, 2013. |