|
|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
relating to the provision of state aid to certain local governments |
|
disproportionately affected by the granting of ad valorem tax |
|
relief to disabled veterans. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Sections 140.011(a)(1) and (2), Local Government |
|
Code, are amended to read as follows: |
|
(1) "General fund revenue" means revenue generated by |
|
a local government from any source [the following sources] during a |
|
fiscal year and deposited in the dedicated general operating fund |
|
of the local government during that fiscal year, including, if |
|
applicable: |
|
(A) ad valorem taxes; |
|
(B) sales and use taxes; |
|
(C) franchise taxes, fees, or assessments |
|
charged for use of the local government's right-of-way; |
|
(D) building and development fees, including |
|
permit and inspection fees; |
|
(E) court fines and fees; |
|
(F) other fees, assessments, and charges; and |
|
(G) interest earned by the local government. |
|
(2) "Local government" means: |
|
(A) a municipality adjacent to a United States |
|
military installation; [and] |
|
(B) a county in which a United States military |
|
installation is wholly or partly located; and |
|
(C) a junior college district located wholly or |
|
partly in a municipality described by Paragraph (A). |
|
SECTION 2. The change in law made by this Act applies to the |
|
eligibility of a qualified local government to apply for a disabled |
|
veteran assistance payment beginning with the fiscal year of the |
|
local government that ends in the 2019 tax year. |
|
SECTION 3. This Act takes effect September 1, 2019. |