Texas 2009 - 81st Regular

Texas Senate Bill SB2212

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

Caption

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

The impact of SB2212 on state laws would be significant due to the introduction of a tax specifically for emergency services districts. This could change how such entities finance their operations, enabling them to allocate funds more effectively for essential services without relying solely on state or federal funds. The amendment to the Health and Safety Code would empower local emergency districts with greater autonomy in establishing and managing their financial resources, thus improving overall emergency response capabilities.

Summary

SB2212 proposes to authorize emergency services districts in Texas to impose an ad valorem tax to fund the acquisition of land, equipment, or apparatus and the construction of capital improvements. This legislation is intended to provide these districts with a stable financial mechanism to enhance their operational capabilities and improve services to communities. By allowing for this specific type of taxation, the bill aims to address the funding challenges often faced by emergency services, particularly in overburdened regions.

Contention

Notable points of contention surrounding SB2212 include concerns about the potential financial burden on property owners due to increased taxes. Critics may argue that additional taxation could disproportionately affect low-income households or individuals with fixed incomes, creating opposition from taxpayer advocacy groups. Furthermore, debates may arise regarding the transparency and accountability of how the funds generated by these taxes will be managed and utilized by emergency services districts.

Implementation

If enacted, implementation of SB2212 would require an election to validate the new tax mechanism. Any changes would also hinge on the approval by voters for the constitutional amendment associated with the tax cap of five cents on property within the districts. This process underscores the importance of public engagement in local governance and the necessity for education about the benefits the new taxation could bring to emergency services and community safety.

Companion Bills

TX HB3477

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 SJR43

Enabling for Proposing a constitutional amendment to authorize the voters of an emergency services district that has been authorized by those voters to impose an ad valorem tax at a rate not to exceed 10 cents on the $100 valuation to authorize by election, after an audit and a capital improvements plan, the levy of an additional ad valorem tax, at a rate not to exceed five cents on the $100 valuation, for the construction or acquisition of fire stations, equipment, and other property.

Previously Filed As

TX HB4717

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.

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