HBA-JRA H.B. 838 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 838
By: Garcia
Public Education
4/20/1999
Introduced



BACKGROUND AND PURPOSE 

H.B. 838 prohibits a tax abatement agreement entered into by a school
district before September 1, 1999, from being modified on or after
September 1, 1999, to add property to be exempt from taxation by the school
district, to increase the portion of the value of the property exempt from
taxation by the school district, or to increase the duration of the school
district's participation.  This bill also prohibits a school district from
entering into a tax abatement agreement on or after September 1, 1999. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 312.002, Tax Code, by adding Subsections (e) and
(f), as follows: 

(e)  Provides that "taxing unit" has the meaning assigned by Section 1.04
(Definitions), except that for a tax abatement agreement executed on or
after September 1, 1999, it does not include a school district that is
subject to Chapter 42, Education Code (Foundation School Program), that is
organized primarily to provide general elementary and secondary public
education. 

(f)  Prohibits a school district from entering into a tax abatement
agreement under this chapter (Property Redevelopment and Tax Abatement Act)
on or after September 1, 1999. 

SECTION 2.  Amends Section 312.208, Tax Code, by adding Subsection (c), as
follows: 

(c)  Prohibits a tax abatement agreement entered into by a school district
before September 1, 1999, from being modified on or after September 1,
1999, to add property to be exempt from taxation by the school district, to
increase the portion of the value of the property exempt from taxation by
the school district, or to increase the duration of the school district's
participation. 

SECTION 3.  Effective date: September 1, 1999.

SECTION 4.  Emergency clause.