LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 87TH LEGISLATIVE REGULAR SESSION April 25, 2021 TO: Honorable Paul Bettencourt, Chair, Senate Committee on Local Government FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: SB1412 by Paxton (Relating to an additional ad valorem road tax for the maintenance of county roads.), As Introduced No fiscal implication to the State is anticipated. The bill would amend the Chapter 256 of the Transportation Code, regarding funds and taxes for county roads. The bill would specify the process for counties to adopt and repeal an additional ad valorem road tax for the maintenance of county roads. The bill provides certain election and petition requirements. The bill would provide for a refund to taxpayers for a pro rata share of unobligated revenue if the tax is repealed.The bill would change authority and certain processes for counties to adopt or repeal an additional property tax for county road maintenance, but not the amount they are allowed to adopt. The bill would take effect September 1, 2021. Local Government ImpactThe bill would change authority and certain processes for counties to adopt or repeal an additional property tax for county road maintenance, but not the amount they are allowed to adopt. Source Agencies: b > td > 304 Comptroller of Public Accounts LBB Staff: b > td > JMc, AF, SD, BRI
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 87TH LEGISLATIVE REGULAR SESSION
April 25, 2021
TO: Honorable Paul Bettencourt, Chair, Senate Committee on Local Government FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: SB1412 by Paxton (Relating to an additional ad valorem road tax for the maintenance of county roads.), As Introduced
TO: Honorable Paul Bettencourt, Chair, Senate Committee on Local Government
FROM: Jerry McGinty, Director, Legislative Budget Board
IN RE: SB1412 by Paxton (Relating to an additional ad valorem road tax for the maintenance of county roads.), As Introduced
Honorable Paul Bettencourt, Chair, Senate Committee on Local Government
Honorable Paul Bettencourt, Chair, Senate Committee on Local Government
Jerry McGinty, Director, Legislative Budget Board
Jerry McGinty, Director, Legislative Budget Board
SB1412 by Paxton (Relating to an additional ad valorem road tax for the maintenance of county roads.), As Introduced
SB1412 by Paxton (Relating to an additional ad valorem road tax for the maintenance of county roads.), As Introduced
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
The bill would amend the Chapter 256 of the Transportation Code, regarding funds and taxes for county roads. The bill would specify the process for counties to adopt and repeal an additional ad valorem road tax for the maintenance of county roads. The bill provides certain election and petition requirements. The bill would provide for a refund to taxpayers for a pro rata share of unobligated revenue if the tax is repealed.The bill would change authority and certain processes for counties to adopt or repeal an additional property tax for county road maintenance, but not the amount they are allowed to adopt. The bill would take effect September 1, 2021.
Local Government Impact
The bill would change authority and certain processes for counties to adopt or repeal an additional property tax for county road maintenance, but not the amount they are allowed to adopt.
Source Agencies: b > td > 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: b > td > JMc, AF, SD, BRI
JMc, AF, SD, BRI