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LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 87TH LEGISLATIVE REGULAR SESSION
May 12, 2021
TO:
Honorable Paul Bettencourt, Chair, Senate Committee on Local Government
FROM:
Jerry McGinty, Director, Legislative Budget Board
IN RE:
SB1412 by Paxton (Relating to the adoption and repeal of an additional ad valorem road tax for the maintenance of county roads.), Committee Report 1st House, Substituted
No fiscal implication to the State is anticipated.
The bill would amend the Chapter 256 of the Transportation Code, regarding funds and taxes for county roads. The bill would specify the process for counties to adopt and repeal an additional ad valorem road tax for the maintenance of county roads. The bill provides certain election and petition requirements. The bill would provide for a refund to taxpayers for a pro rata share of unobligated revenue if the tax is repealed.
The bill would change authority and certain processes for counties to adopt or repeal an additional property tax for county road maintenance, but not the amount they are allowed to adopt.
The bill would take effect September 1, 2021.
Local Government Impact
The bill would change authority and certain processes for counties to adopt or repeal an additional property tax for county road maintenance, but not the amount they are allowed to adopt.