83R8767 KKA-D
By: Schwertner S.B. No. 908
A BILL TO BE ENTITLED
AN ACT
relating to a study regarding the fiscal effect of tax-exempt state
property on school districts.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. STUDY REQUIRED. (a) The Texas Education Agency,
the Texas Facilities Commission, and the comptroller of public
accounts shall jointly conduct a study of the fiscal effect of
tax-exempt state property on school districts in this state.
(b) The study must include:
(1) development of an estimate of the total amount of
ad valorem tax revenue not available to school districts in this
state as a result of the exemption of state property from ad valorem
taxation;
(2) identification of school districts in this state
with higher than average percentages of state property that is
exempt from ad valorem taxation; and
(3) evaluation of the Federal Impact Aid Program and
the federal assistance provided under that program to certain
school districts with federal property exempt from ad valorem
taxation.
SECTION 2. REPORT OF STUDY RESULTS. Not later than December
1, 2014, the Texas Education Agency, the Texas Facilities
Commission, and the comptroller of public accounts shall submit a
report of the results of the study and any resulting
recommendations to the governor, the lieutenant governor, and the
members of the legislature.
SECTION 3. EFFECTIVE DATE. This Act takes effect
immediately if it receives a vote of two-thirds of all the members
elected to each house, as provided by Section 39, Article III, Texas
Constitution. If this Act does not receive the vote necessary for
immediate effect, this Act takes effect September 1, 2013.