House Committee on Ways and Means - 84th R.S. (2015)
- Review aspects of the property tax system that contribute to rising property tax levies and taxpayer dissatisfaction. Examine whether the current system allows taxpayers meaningful participation in determining local property tax rates. Explore changes to the appraisal process that could improve the accuracy of appraisals.
- Assess the impact of a repeal of the franchise tax on the state's economy and on revenue stability for state government. The assessment should include a dynamic analysis of the economic impact.
- Assess the impact of ongoing tax litigation, including American Multi-Cinema, Inc. v. Hegar, on the state's revenue stability.
- Examine whether issues raised in the State Auditor's review of Chapter 313 agreements warrant action by the Legislature to improve accountability, transparency, and compliance. Examine special issues raised by Chapter 313 projects covering more than one school district.
- Review current law and policy regarding sales and use taxes on information services and data processing services.
- Assess the competitiveness of Texas's tax structure for marine goods and services as compared to other states
- Review the administrative hearings and judicial processes for contested state tax and fee cases.
- Monitor implementation of the increased residence homestead exemption as approved by the voters in Proposition 1 (SJR 1 (84R)). Determine the amount of property tax relief for homeowners, taking into account increases in appraisals and local property tax rates. Additionally, determine the cost to the state to make up the revenue loss for school districts.
- Monitor the agencies and programs under the committee's jurisdiction and the implementation of relevant legislation passed by the 84th Legislature. Monitor the administration of taxes to ensure that it is consistent, fair, efficient, and expeditious.
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