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A BILL TO BE ENTITLED
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AN ACT
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relating to the adjustment of the voter-approval tax rate of a |
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taxing unit to reflect public spending necessary to correct a |
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deficiency in the first response capacity of a fire or police |
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department of the taxing unit. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 26, Tax Code, is amended by adding |
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Section 26.046 to read as follows: |
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Sec. 26.046. VOTER-APPROVAL TAX RATE RELIEF FOR CORRECTING |
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DEFICIENCY IN PUBLIC SAFETY FIRST RESPONSE CAPACITY. (a) The |
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voter-approval tax rate of a taxing unit is increased by the rate |
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that, if applied to the current total value, would impose an amount |
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of taxes equal to the amount the taxing unit will spend out of its |
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maintenance and operations funds to pay for facilities, equipment, |
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or personnel necessary to correct a deficiency in the first |
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response capacity of the fire or police department of the taxing |
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unit. |
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(b) To receive an adjustment to its voter-approval tax rate |
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under this section, a taxing unit shall submit to the executive |
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director of the Texas Commission on Fire Protection or the |
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executive director of the Texas Commission on Law Enforcement, as |
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applicable, information detailing: |
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(1) an existing deficiency in the first response |
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capacity of the fire or police department of the taxing unit by |
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reference to the first response performance standards established |
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by the Texas Commission on Fire Protection or the Texas Commission |
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on Law Enforcement, as applicable; |
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(2) the manner by which the facilities, equipment, or |
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personnel will correct the deficiency in first response capacity; |
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and |
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(3) the estimated cost of the facilities, equipment, |
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or personnel. |
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(c) Following submission of the information required by |
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Subsection (b), the executive director of the Texas Commission on |
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Fire Protection or the executive director of the Texas Commission |
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on Law Enforcement, as applicable, shall determine whether the |
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facilities, equipment, or personnel are necessary to correct a |
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deficiency in first response capacity of the taxing unit. If the |
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executive director of the applicable entity determines that the |
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facilities, equipment, or personnel are necessary to correct a |
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deficiency in first response capacity of the taxing unit, the |
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executive director shall issue a letter to the taxing unit stating |
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that determination. |
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(d) A taxing unit seeking an adjustment of its |
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voter-approval tax rate under this section shall provide to its tax |
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assessor a copy of the letter issued by the executive director of |
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the Texas Commission on Fire Protection or the executive director |
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of the Texas Commission on Law Enforcement, as applicable, under |
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Subsection (c). The tax assessor shall accept the copy of the |
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letter from the executive director of the applicable entity as |
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conclusive evidence that the facilities, equipment, or personnel |
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are necessary to correct a deficiency in first response capacity |
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and shall adjust the voter-approval tax rate of the taxing unit as |
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provided by Subsection (a). |
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(e) The Texas Commission on Fire Protection and the Texas |
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Commission on Law Enforcement shall adopt rules necessary to |
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implement this section, including rules establishing first |
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response performance standards for purposes of determining whether |
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a taxing unit has a first response capacity deficiency. |
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SECTION 2. Not later than December 1, 2021, the Texas |
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Commission on Fire Protection and the Texas Commission on Law |
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Enforcement shall adopt rules under Section 26.046, Tax Code, as |
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added by this Act. |
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SECTION 3. The change in law made by this Act applies to the |
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voter-approval tax rate of a taxing unit beginning with the 2022 tax |
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year. |
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SECTION 4. This Act takes effect September 1, 2021. |