Texas 2009 - 81st Regular

Texas Senate Bill SB756

Voted on by Senate
 
Out of House Committee
 
Voted on by House
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the authority of certain school districts to enter into property tax abatement agreements in connection with realigned or closed military facilities.

Impact

The introduction of SB756 reflects a strategic initiative to revitalize areas impacted by military facility closures. By enabling school districts to negotiate tax abatements, the bill aims to attract new investments, potentially leading to the repurposing of these properties for educational or community use. The expected outcome is an economic boost in near border regions of Texas, as it allows for localized management of fiscal tools that could spur growth and development, thereby enhancing educational resources and infrastructure in the process.

Summary

SB756 is a legislative proposal aimed at extending the authority of specific school districts within Texas to enter into property tax abatement agreements. This authority specifically concerns properties that were part of military bases or facilities that have been either realigned or closed. The bill amends the Tax Code to include provisions that allow these school districts the same opportunities as other taxing units, excluding municipalities and counties, to engage in such tax agreements, facilitating economic activity and development in regions affected by military transitions.

Contention

Although the bill provides a framework for enhancing the economic landscape around military installations, it does not come without contention. Critics may argue that allowing school districts to engage in such tax agreements could set a precedent for tax incentives that may not be sustainable in the long term. Furthermore, they may express concerns regarding potential disparities in funding and resource allocation among varying school districts, especially for those that might be perceived as more affluent compared to those with limited financial capabilities. The balance between providing economic development opportunities while maintaining equitable funding for education is likely a point of discussion among lawmakers and stakeholders.

Companion Bills

TX HB1302

Identical Relating to the authority of certain school districts to enter into property tax abatement agreements in connection with realigned or closed military facilities.

TX HB1842

Same As Relating to the authority of certain school districts to enter into property tax abatement agreements in connection with realigned or closed military facilities.

Previously Filed As

TX HB4429

Relating to the duty of a school district to enter into an ad valorem tax abatement agreement under the Property Redevelopment and Tax Abatement Act for certain property.

TX SB2153

Relating to certain school district tax abatements for power system reliability projects.

TX SB42

Relating to the calculation of certain ad valorem tax rates of a taxing unit for a year in which a property owner provides notice that the owner intends to appeal an order of an appraisal review board determining a protest by the owner regarding the appraisal of the owner's property.

TX SB2

Relating to providing property tax relief through the public school finance system, exemptions, limitations on appraisals and taxes, and property tax administration; authorizing the imposition of a fee.

TX SB1064

Relating to the school district property value study conducted by the comptroller of public accounts.

TX HB2

Relating to providing property tax relief through the public school finance system and property tax appraisal and administration.

TX HB117

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.

TX HB2

Relating to providing property tax relief through the public school finance system, exemptions, limitations on appraisals and taxes, and property tax administration; authorizing the imposition of a fee.

TX HB2989

Relating to a limitation on increases in the appraised value of certain commercial real property for ad valorem tax purposes.

TX HB2987

Relating to the exemption of tangible personal property from ad valorem taxation; making conforming changes.

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