| 1 | 1 | | 89R8365 JBD-D |
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| 2 | 2 | | By: Money H.B. No. 3018 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to a study of alternative methods of taxation to replace |
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| 10 | 10 | | revenue lost to political subdivisions if ad valorem taxes are |
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| 11 | 11 | | abolished. |
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| 12 | 12 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 13 | 13 | | SECTION 1. DEFINITION. In this Act, "commission" means the |
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| 14 | 14 | | Commission to Study Measures to Abolish Ad Valorem Taxes. |
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| 15 | 15 | | SECTION 2. COMPOSITION OF COMMISSION. The commission is |
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| 16 | 16 | | composed of nine members as follows: |
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| 17 | 17 | | (1) the comptroller of public accounts; |
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| 18 | 18 | | (2) three members of the senate appointed by the |
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| 19 | 19 | | lieutenant governor; |
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| 20 | 20 | | (3) three members of the house of representatives |
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| 21 | 21 | | appointed by the speaker of the house of representatives; and |
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| 22 | 22 | | (4) two public members appointed by the governor. |
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| 23 | 23 | | SECTION 3. PRESIDING OFFICER. The comptroller of public |
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| 24 | 24 | | accounts is the presiding officer of the commission. |
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| 25 | 25 | | SECTION 4. MEETINGS. The commission shall meet at the call |
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| 26 | 26 | | of the presiding officer of the commission. |
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| 27 | 27 | | SECTION 5. STAFF. The staff of the office of the |
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| 28 | 28 | | comptroller of public accounts shall serve as the staff of the |
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| 29 | 29 | | commission. |
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| 30 | 30 | | SECTION 6. COMPENSATION; REIMBURSEMENT FOR EXPENSES. A |
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| 31 | 31 | | commission member is not entitled to receive compensation for |
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| 32 | 32 | | service on the commission but is entitled to reimbursement for |
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| 33 | 33 | | actual and necessary expenses, including travel expenses, incurred |
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| 34 | 34 | | by the member in performing commission duties. |
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| 35 | 35 | | SECTION 7. STUDY. The commission shall conduct a study of |
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| 36 | 36 | | alternative methods of taxation to replace revenue lost to |
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| 37 | 37 | | political subdivisions if ad valorem taxes are abolished. |
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| 38 | 38 | | SECTION 8. REPORT. Not later than December 1, 2026, the |
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| 39 | 39 | | commission shall issue a report of the results of the study, |
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| 40 | 40 | | including any legislative recommendations, to the governor, the |
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| 41 | 41 | | lieutenant governor, the speaker of the house of representatives, |
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| 42 | 42 | | and the presiding officer of each legislative standing committee |
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| 43 | 43 | | with jurisdiction over taxation. |
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| 44 | 44 | | SECTION 9. ABOLITION AND EXPIRATION. The commission is |
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| 45 | 45 | | abolished and this Act expires September 1, 2027. |
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| 46 | 46 | | SECTION 10. EFFECTIVE DATE. This Act takes effect |
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| 47 | 47 | | immediately if it receives a vote of two-thirds of all the members |
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| 48 | 48 | | elected to each house, as provided by Section 39, Article III, Texas |
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| 49 | 49 | | Constitution. If this Act does not receive the vote necessary for |
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| 50 | 50 | | immediate effect, this Act takes effect September 1, 2025. |
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