Bill Text: TX SB908 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to a study regarding the fiscal effect of tax-exempt state property on school districts.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2013-03-26 - Reported from s/c favorably w/o amendments [SB908 Detail]
Download: Texas-2013-SB908-Introduced.html
83R8767 KKA-D | ||
By: Schwertner | S.B. No. 908 |
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relating to a study regarding the fiscal effect of tax-exempt state | ||
property on school districts. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. STUDY REQUIRED. (a) The Texas Education Agency, | ||
the Texas Facilities Commission, and the comptroller of public | ||
accounts shall jointly conduct a study of the fiscal effect of | ||
tax-exempt state property on school districts in this state. | ||
(b) The study must include: | ||
(1) development of an estimate of the total amount of | ||
ad valorem tax revenue not available to school districts in this | ||
state as a result of the exemption of state property from ad valorem | ||
taxation; | ||
(2) identification of school districts in this state | ||
with higher than average percentages of state property that is | ||
exempt from ad valorem taxation; and | ||
(3) evaluation of the Federal Impact Aid Program and | ||
the federal assistance provided under that program to certain | ||
school districts with federal property exempt from ad valorem | ||
taxation. | ||
SECTION 2. REPORT OF STUDY RESULTS. Not later than December | ||
1, 2014, the Texas Education Agency, the Texas Facilities | ||
Commission, and the comptroller of public accounts shall submit a | ||
report of the results of the study and any resulting | ||
recommendations to the governor, the lieutenant governor, and the | ||
members of the legislature. | ||
SECTION 3. EFFECTIVE DATE. This Act takes effect | ||
immediately if it receives a vote of two-thirds of all the members | ||
elected to each house, as provided by Section 39, Article III, Texas | ||
Constitution. If this Act does not receive the vote necessary for | ||
immediate effect, this Act takes effect September 1, 2013. |