HBA-MPM C.S.H.B. 3526 77(R)    BILL ANALYSIS


Office of House Bill AnalysisC.S.H.B. 3526
By: Hochberg
Public Education
4/17/2001
Committee Report (Substituted)



BACKGROUND AND PURPOSE 

Beginning with the 2001-2002 school year, a school district's fiscal year
begins on July 1 or September 1 of each year as determined by the board of
trustees of the district.  To adopt a budget prior to the beginning of the
fiscal year, school districts must comply with truth-in-taxation
requirements, including holding a public meeting.  At least 10 days prior
to the meeting, the district is required to publish a notice that includes
certain calculations that currently use the district's taxable value as
certified by the chief appraiser.  However, the chief appraiser is not
required by law to provide this information until July 25th, which does not
allow for the timely publication of the notice for public hearing for
districts whose fiscal year starts July 1.  C.S.H.B. 3526 authorizes such a
school district to use the chief appraiser's certified estimate of the
taxable value of district property rather than the certified appraisal roll
for purposes of publishing the notice of and holding a public meeting. 

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. 

ANALYSIS

C.S.H.B. 3526 amends the Education Code to authorize a school district with
a fiscal year beginning July 1 to use the certified estimate of the taxable
value of district property in preparing the required notice of a budget and
tax rate meeting if the district does not receive on or before June 7 the
certified appraisal roll for the district.   

The bill authorizes a district using a certified estimate to adopt the
budget at the public meeting designated in the notice, but prohibits the
district from adopting a tax rate before the district receives the
certified appraisal roll (roll).  The bill provides that after receiving
the roll, the district must publish a revised notice and hold another
public meeting before adopting a tax rate that exceeds the rate proposed in
the notice using the estimate or the district's rollback rate determined
using the roll. 

C.S.H.B. 3526 amends the Tax Code to require the chief appraiser to prepare
and certify to the assessor for each school district participating in the
appraisal district an estimate of the taxable value of school district
property by June 7 rather than June 15. 

EFFECTIVE DATE

September 1, 2001.  

COMPARISON OF ORIGINAL TO SUBSTITUTE

C.S.H.B. 3326 conforms the original to Texas Legislative Council style and
format and changes the effective date  to September 1, 2001 rather than on
passage if the Act receives the necessary vote.