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MINUTES

 

SENATE COMMITTEE ON PROPERTY TAX REFORM, SELECT

Wednesday, November 28, 2018

10:00 AM

Conroe, Texas

 

*****

 

Pursuant to a notice posted in accordance with Senate Rule 11.10 and 11.18, a public hearing of the Senate Committee on Property Tax Reform, Select was held on Wednesday, November 28, 2018, in the Conroe, Texas.

 

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MEMBERS PRESENT:

 

MEMBERS ABSENT:

Senator Paul Bettencourt, Chair

 

Senator Charles Perry

Senator Brandon Creighton

 

Senator Van Taylor

Senator Kelly Hancock

 

 

Senator Eddie Lucio, Jr.

 

 

 

*****

 

The chair called the meeting to order at 10:06 AM.

 

Chairman Bettencourt made opening remarks.

 

The chair laid out the following interim charge:

 

Evaluate the effective tax rate and rollback tax rate calculations and identify modifications that would yield a rollback process that is meaningful for local governments and for citizens. Evaluate whether the current rollback election trigger serves modern objectives.

 

The chair then called invited testimony (see attached witness list).

 

The chair then opened public testimony (see attached witness list).

 

 

 

 

The chair then laid out the following interim charge:

 

Evaluate the operations of appraisal review boards (ARBs), specifically the training and expertise of members concerning appraisal standards and law, ethics, and meeting procedures. Determine whether ARB operations are sufficiently independent of central appraisal districts and taxing units and whether ARBs and/or chief appraisers should be elected.

 

The chair then called invited testimony (see attached witness list).

 

Senator Hancock assumed the chair.

 

Senator Bettencourt resumed the chair.

 

A quorum was established at 2:34 PM.

 

The chair then laid out the following interim charge:

 

Study the feasibility of replacing the property tax with sales tax or other consumption tax revenue, with emphasis on school maintenance and operations tax. Evaluate whether some local property taxes lend themselves to a swap more than others. Quantify the short-term and long-term economic effects of a tax swap. Identify a target property tax rate and evaluate how to reach that target with a consumption tax swap.

 

The chair then called invited testimony (see attached witness list).

 

Senator Lucio, Jr. assumed the chair.

 

Senator Bettencourt resumed the chair.

 

The chair then opened public testimony on the remaining charges (see attached witness list).

 

The chair moved that the public testimony be closed; without objection, it was so ordered. 

 

There being no further business, at 5:49 PM Senator Bettencourt moved that the Committee stand recessed subject to the call of the chair. Without objection, it was so ordered.

 

 

 

 

 

 

 

__________________________________________

Senator Paul Bettencourt, Chair

 

 

__________________________________________

Daniel Warner, Clerk