LEGISLATIVE BUDGET BOARD
Austin, Texas
 
FISCAL NOTE, 89TH LEGISLATIVE REGULAR SESSION
 
May 23, 2025

TO:
Honorable Morgan Meyer, Chair, House Committee on Ways & Means
 
FROM:
Jerry McGinty, Director, Legislative Budget Board
 
IN RE:
SB2519 by Bettencourt (relating to restrictions on the use of certain ad valorem tax revenue for the payment of public securities.), Committee Report 2nd House, Substituted

No significant fiscal implication to the State is anticipated.

The bill would prohibit a taxing unit other than a school district to use an increase in maintenance and operation tax revenue derived from a voter-approval tax rate election be used or transferred to a local government corporation to repay a public security in installments or otherwise.

The bill would prohibit a municipality, county, or local government corporation from dedicating, pledging, or otherwise using revenue subject to annual appropriation and derived wholly or partly from ad valorem taxes from an election for payment of a public security.

Local Government Impact

No significant fiscal implication to units of local government is anticipated.


Source Agencies:
304 Comptroller of Public Accounts
LBB Staff:
JMc, KK, SD, BRI, SZ