Texas 2021 - 87th Regular

Texas House Bill HB3841 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	87R7934 DRS-F
2	2	By: Cole H.B. No. 3841
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the adjustment of the voter-approval tax rate of a
8	8	taxing unit to reflect public spending necessary to correct a
9	9	deficiency in the first response capacity of a fire or police
10	10	department of the taxing unit.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Chapter 26, Tax Code, is amended by adding
13	13	Section 26.046 to read as follows:
14	14	Sec. 26.046. VOTER-APPROVAL TAX RATE RELIEF FOR CORRECTING
15	15	DEFICIENCY IN PUBLIC SAFETY FIRST RESPONSE CAPACITY. (a) The
16	16	voter-approval tax rate of a taxing unit is increased by the rate
17	17	that, if applied to the current total value, would impose an amount
18	18	of taxes equal to the amount the taxing unit will spend out of its
19	19	maintenance and operations funds to pay for facilities, equipment,
20	20	or personnel necessary to correct a deficiency in the first
21	21	response capacity of the fire or police department of the taxing
22	22	unit.
23	23	(b) To receive an adjustment to its voter-approval tax rate
24	24	under this section, a taxing unit shall submit to the executive
25	25	director of the Texas Commission on Fire Protection or the
26	26	executive director of the Texas Commission on Law Enforcement, as
27	27	applicable, information detailing:
28	28	(1) an existing deficiency in the first response
29	29	capacity of the fire or police department of the taxing unit by
30	30	reference to the first response performance standards established
31	31	by the Texas Commission on Fire Protection or the Texas Commission
32	32	on Law Enforcement, as applicable;
33	33	(2) the manner by which the facilities, equipment, or
34	34	personnel will correct the deficiency in first response capacity;
35	35	and
36	36	(3) the estimated cost of the facilities, equipment,
37	37	or personnel.
38	38	(c) Following submission of the information required by
39	39	Subsection (b), the executive director of the Texas Commission on
40	40	Fire Protection or the executive director of the Texas Commission
41	41	on Law Enforcement, as applicable, shall determine whether the
42	42	facilities, equipment, or personnel are necessary to correct a
43	43	deficiency in first response capacity of the taxing unit. If the
44	44	executive director of the applicable entity determines that the
45	45	facilities, equipment, or personnel are necessary to correct a
46	46	deficiency in first response capacity of the taxing unit, the
47	47	executive director shall issue a letter to the taxing unit stating
48	48	that determination.
49	49	(d) A taxing unit seeking an adjustment of its
50	50	voter-approval tax rate under this section shall provide to its tax
51	51	assessor a copy of the letter issued by the executive director of
52	52	the Texas Commission on Fire Protection or the executive director
53	53	of the Texas Commission on Law Enforcement, as applicable, under
54	54	Subsection (c). The tax assessor shall accept the copy of the
55	55	letter from the executive director of the applicable entity as
56	56	conclusive evidence that the facilities, equipment, or personnel
57	57	are necessary to correct a deficiency in first response capacity
58	58	and shall adjust the voter-approval tax rate of the taxing unit as
59	59	provided by Subsection (a).
60	60	(e) The Texas Commission on Fire Protection and the Texas
61	61	Commission on Law Enforcement shall adopt rules necessary to
62	62	implement this section, including rules establishing first
63	63	response performance standards for purposes of determining whether
64	64	a taxing unit has a first response capacity deficiency.
65	65	SECTION 2. Not later than December 1, 2021, the Texas
66	66	Commission on Fire Protection and the Texas Commission on Law
67	67	Enforcement shall adopt rules under Section 26.046, Tax Code, as
68	68	added by this Act.
69	69	SECTION 3. The change in law made by this Act applies to the
70	70	voter-approval tax rate of a taxing unit beginning with the 2022 tax
71	71	year.
72	72	SECTION 4. This Act takes effect September 1, 2021.