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3 Document(s) [ Subject: Tax relief ]

Committee: Senate Finance
Title: Interim Report
Subjects: Broadband infrastructure | Centennial Parks Conservation Fund | Electric Reliability Council of Texas | Electricity transmission and distribution | Film Commission, Texas | Film industry | Foundation School Program | Homestead exemptions | Mental health services | Parks and Wildlife, Texas Department of | Property taxes | Public Utility Commission of Texas | Recapture (School finance) | School enrollment | School finance | State hospitals | State parks | Tax relief | Texas Broadband Infrastructure Fund | Texas Energy Fund | Texas Moving Image Industry Incentive Program | Texas State Water Plan | Texas Water Fund | Water Development Board, Texas | Water service | Winter Storm Uri | Winter weather |
Library Call Number: L1836.88 F49
Session: 88th R.S. (2023)
Online version: View report [68 pages  File size: 2,276 kb]
Charges: This report should address the charges below.
1. Continue Cutting Property Taxes: Identify the best combination to further increase the amount of homestead exemption and compression to continue cutting Texans' property taxes. Additionally, establish and report on the cost of eliminating:
  • School maintenance and operation property taxes;
  • All school property taxes; and
  • All property taxes.
Determine the fiscal consequences of each action, including whether revenue reallocations would be required for public education funding and local government funding, and impacts on the state's ability to respond to disasters and other urgent priorities. For example, determine the effect on other state programs if general revenue were used to fully replace school property taxes, particularly during economic downturns. Evaluate and report on how much state revenue would need to be generated to replace foregone property tax revenue, and from what source.
2. Mental Health Services and Inpatient Facilities: Monitor the implementation of SB 30, 88th R.S., with regard to appropriations made for expanding mental health services and inpatient facilities across the state. Report on the progress of inpatient facility construction projects. Assess and report on the effectiveness of spending on mental health services.
3. Monitor Property Tax Relief and Infrastructure Funds: Monitor the appropriations supporting, and implementation of, the following legislation passed during the 88th Legislature, Regular or Special Sessions, and approved by voters, amending the Texas Constitution:
  • Property Tax Relief: SB 2, 88th 2nd C.S. and HJR 2, 88th 2nd C.S.;
  • Texas Energy Fund: SB 2627, 88th R.S. and SJR 93, 88th R.S.;
  • Texas Water Fund: SB 28, 88th R.S. and SJR 75, 88th R.S.;
  • Centennial Parks Conservation Fund: SB 1648, 88th R.S. and SJR 74, 88th R.S.; and
  • Broadband Infrastructure Fund: HB 9, 88th R.S. and HJR 125, 88th R.S.
4. School Enrollment Trends: Study post-pandemic student enrollment trends, and examine the possible causes behind the shift in student enrollment, including the rise in homeschooling, micro-schools, and other parental choice options. Make recommendations to ensure parents and educators have the tools and resources needed to respond to the projected enrollment changes and ensure that every child has the best educational options available to learn.
5. Texas Moving Image Industry Incentive Program: Review the expenditure of funds appropriated to the Texas Film Commission for the Texas Moving Image Industry Incentive Program (TMIIIP) by the 88th Legislature and assess the effectiveness of the program in promoting media production and stimulating local economies through job creation and business growth. Analyze application trends before and after the appropriation, with attention to high- profile or large-budget productions. Additionally, review other states and international incentive programs and evaluate Texas's workforce and educational needs in media production. Provide recommendations to improve the TMIIIP’s transparency and enhance Texas's competitive position.
Committee: Senate Local Government
Title: Interim Report
Subjects: Adverse possession | Affordable housing | American Rescue Plan Act | Economic security | Extraterritorial jurisdiction | Federal funds | Harris County | Municipal management districts | Property insurance | Property taxes | Tax increment reinvestment zones | Tax relief | Trespassing |
Library Call Number: L1836.88 L811
Session: 88th R.S. (2023)
Online version: View report [114 pages  File size: 4,924 kb]
Charges: This report should address the charges below.
1. Additional Property Tax Relief and Reform: Report on the effects of prior property tax relief and reform, including the $18 billion tax cut with the $100,000 homestead exemption authorized by the 88th Legislature. Focus particularly on the interaction between SB 2, 88th 2nd C.S., and SB 2, 86th R.S. Make recommendations for further property tax relief and reform, including methods to improve voter control over tax rate setting and debt authorization, and mechanisms to dissolve taxing entities such as municipal management districts (MMDs) and tax increment reinvestment zones (TIRZs) when they have outlived their purpose.
2. Extra-Territorial Jurisdictions: Study issues related to the implementation of SB 2038, 88th R.S. and HB 3053, 88th R.S., and make recommendations to secure and enhance the protection of landowners' property rights.
3. Local Government Spending of Directly Distributed Federal Funds: Examine how local governments spend funds directly distributed to them by the federal government, such as Harris County's use of American Rescue Plan Act (ARPA) funds to set up a guaranteed-income pilot program. Make recommendations to ensure that the spending of such funds is transparent, accountable, and within the legitimate purposes for local governments under Texas law.
4. Housing Affordability: Study issues related to housing, including housing supply, homelessness, and methods of providing and financing affordable housing. Make recommendations to reduce regulatory barriers, strengthen property rights, and improve transparency and accountability in public programs for housing.
5. Secure Texas Against "Squatters": Review current laws relating to "squatters" or those claiming adverse possession of property. Make recommendations to streamline the process for the immediate removal of "squatters" and to strengthen the rights of property owners'.
Committee: House Ways and Means
Title: Interim Report
Subjects: Appraisal districts | Economic development | Economic development incentives | Property taxes | Sales taxes | Tax appraisals | Tax incentives | Tax relief | Texas Economic Development Act | Tobacco products |
Library Call Number:
Session: 87th R.S. (2021)
Online version: View report [70 pages  File size: 1,910 kb]
Charges: This report should address the charges below.
1. Monitor agencies and programs in the Committee's jurisdiction and oversee the implementation of legislation passed by the 87th Legislature. Actively oversee associated rulemaking and agency actions to ensure the intended legislative outcome of all legislation, including the following:
  • HB 2080, 87th R.S., and SB 903, 87th R.S., relating to taxpayers' suits;
  • HB 2404, 87th R.S., relating to creating and maintaining a database of information regarding certain local economic development agreements;
  • SB 248, 87th R.S., relating to the sale of cigarettes, tobacco products, and e-cigarettes;
  • SB 2, 86th R.S. (the Texas Property Tax Reform and Transparency Act of 2019) and related property tax reform legislation passed by the 87th Legislature, including HB 1869, 87th R.S.; HB 2429, 87th R.S.; HB 2723, 87th R.S.; and SB 1438, 87th R.S.; and
  • Legislation relating to reform of the property tax appraisal system, including HB 988, 87th R.S.; HB 2941, 87th R.S.; HB 3971, 87th R.S.; SB 63, 87th R.S.; SB 916, 87th R.S.; and SB 1919, 87th R.S..
2. Study and consider methods of providing additional property tax relief, including the use of $3 billion in available American Rescue Plan Act funds that were held for future tax relief by the 87th Legislature, and other sources of revenue. Explore options to reduce business property tax burdens and options for limiting the growth of property tax bills.
3. Study Texas' property tax appraisal system and make appropriate recommendations to improve the appraisal system. The study should include:
  • Assessing the accuracy of appraised values and operational effectiveness of appraisal districts;
  • Evaluating methods of selecting chief appraisers, appraisal review boards, and appraisal district directors; and
  • Evaluating existing appraisal protections for taxpayers and ease of taxpayer participation in the appraisal process.
4. Conduct a comprehensive review of the impact of not renewing Chapter 313, Tax Code. Evaluate tax incentives offered by other states and make recommendations for incentivizing manufacturers and other capital-intensive businesses to locate to Texas.
5. Evaluate the impact of shifting to destination sourcing for local sales and use tax purposes, including the benefits of reduced taxpayer confusion. Monitor the implementation of the Comptroller's amendments to 34 Tx. Admin. Code §3.334, relating to local sales and use taxes, and the Comptroller's Sales Tax Rate Locator. Make recommendations for legislation to improve Texas' local sales and use tax sourcing.

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