87R7934 DRS-F
By: Cole H.B. No. 3841
A BILL TO BE ENTITLED
AN ACT
relating to the adjustment of the voter-approval tax rate of a
taxing unit to reflect public spending necessary to correct a
deficiency in the first response capacity of a fire or police
department of the taxing unit.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Chapter 26, Tax Code, is amended by adding
Section 26.046 to read as follows:
Sec. 26.046. VOTER-APPROVAL TAX RATE RELIEF FOR CORRECTING
DEFICIENCY IN PUBLIC SAFETY FIRST RESPONSE CAPACITY. (a) The
voter-approval tax rate of a taxing unit is increased by the rate
that, if applied to the current total value, would impose an amount
of taxes equal to the amount the taxing unit will spend out of its
maintenance and operations funds to pay for facilities, equipment,
or personnel necessary to correct a deficiency in the first
response capacity of the fire or police department of the taxing
unit.
(b) To receive an adjustment to its voter-approval tax rate
under this section, a taxing unit shall submit to the executive
director of the Texas Commission on Fire Protection or the
executive director of the Texas Commission on Law Enforcement, as
applicable, information detailing:
(1) an existing deficiency in the first response
capacity of the fire or police department of the taxing unit by
reference to the first response performance standards established
by the Texas Commission on Fire Protection or the Texas Commission
on Law Enforcement, as applicable;
(2) the manner by which the facilities, equipment, or
personnel will correct the deficiency in first response capacity;
and
(3) the estimated cost of the facilities, equipment,
or personnel.
(c) Following submission of the information required by
Subsection (b), the executive director of the Texas Commission on
Fire Protection or the executive director of the Texas Commission
on Law Enforcement, as applicable, shall determine whether the
facilities, equipment, or personnel are necessary to correct a
deficiency in first response capacity of the taxing unit. If the
executive director of the applicable entity determines that the
facilities, equipment, or personnel are necessary to correct a
deficiency in first response capacity of the taxing unit, the
executive director shall issue a letter to the taxing unit stating
that determination.
(d) A taxing unit seeking an adjustment of its
voter-approval tax rate under this section shall provide to its tax
assessor a copy of the letter issued by the executive director of
the Texas Commission on Fire Protection or the executive director
of the Texas Commission on Law Enforcement, as applicable, under
Subsection (c). The tax assessor shall accept the copy of the
letter from the executive director of the applicable entity as
conclusive evidence that the facilities, equipment, or personnel
are necessary to correct a deficiency in first response capacity
and shall adjust the voter-approval tax rate of the taxing unit as
provided by Subsection (a).
(e) The Texas Commission on Fire Protection and the Texas
Commission on Law Enforcement shall adopt rules necessary to
implement this section, including rules establishing first
response performance standards for purposes of determining whether
a taxing unit has a first response capacity deficiency.
SECTION 2. Not later than December 1, 2021, the Texas
Commission on Fire Protection and the Texas Commission on Law
Enforcement shall adopt rules under Section 26.046, Tax Code, as
added by this Act.
SECTION 3. The change in law made by this Act applies to the
voter-approval tax rate of a taxing unit beginning with the 2022 tax
year.
SECTION 4. This Act takes effect September 1, 2021.