Relating to authorizing an emergency services district to impose an ad valorem tax for the acquisition of land, equipment, or apparatus or the construction of capital improvements.
Impact
If enacted, HB 3477 would enable emergency services districts to have a dedicated funding source for essential services and improvements. This could greatly enhance the ability of these districts to upgrade equipment, expand facilities, and ensure that emergency services can meet the needs of their communities. Such funding might be particularly critical in areas facing growing populations or increased demands for emergency response capabilities.
Summary
House Bill 3477 seeks to authorize emergency services districts in Texas to impose an ad valorem tax specifically for the acquisition of land, equipment, apparatus, or the construction of capital improvements. The bill amends existing provisions in the Health and Safety Code to establish the legal framework under which these districts can levy taxes. The tax is limited to a rate not exceeding five cents per $100 valuation of property within the district, contingent upon approval from voters through an election.
Contention
Notably, the bill's effectiveness is tied to a related constitutional amendment that must be approved by voters. This requirement could generate opposition, as some stakeholders might be concerned about increasing the tax burden on property owners. Critics may argue that additional taxes, even at relatively low rates, could be burdensome in areas where residents are already grappling with financial constraints. Supporters, however, contend that the benefits of enhanced emergency services would outweigh the costs borne by taxpayers.
Identical
Relating to authorizing an emergency services district to impose an ad valorem tax for the acquisition of land, equipment, or apparatus or the construction of capital improvements.
TX HJR112
Enabling for
Proposing a constitutional amendment to authorize the imposition of an additional ad valorem tax for emergency services districts, subject to voter approval, at a rate not to exceed five cents for the acquisition of land, equipment, or apparatus or the construction of capital improvements.
Relating to authorizing an emergency services district to impose an ad valorem tax for the acquisition of land, equipment, or apparatus or the construction of capital improvements.
Proposing a constitutional amendment to authorize the imposition of an additional ad valorem tax for emergency services districts, subject to voter approval, at a rate not to exceed five cents for the acquisition of land, equipment, or apparatus or the construction of capital improvements.
Relating to the conversion of the Legacy Water Control and Improvement District to the Legacy Municipal Management District; providing authority to issue bonds; providing authority to impose assessments, fees, and taxes.
Relating to a limitation on the total amount of ad valorem taxes that a school district may impose on certain residence homesteads following a substantial school tax increase.
Relating to the substitution of a county sales and use tax for all or a portion of property taxes imposed by certain counties; authorizing the imposition of a tax.
Relating to the approval and creation of the Williamson County Development District No. 1; and to the administration, powers, duties, operation, and financing of the district, including the authority to impose an assessment, a tax, and issue bonds.