Significant Committee Actions 

1H.B. 4 (D. Bonnen), relating to the calculation of the ad valorem rollback tax rate of a taxing unit and voter approval of a proposed tax rate that exceeds the rollback tax rate. Reported from the House Ways and Means Committee. As reported, the bill would:

  1. define “small taxing unit” as a taxing unit other than a school district for which: (a) the maintenance and operations tax rate proposed for the current tax year is two cents per $100 of taxable value; or (b) maintenance and operations taxes of $25 million or less are imposed when applied to the current total value for the taxing unit;
  2. maintain an eight percent rollback rate for all small taxing units;
  3. for a taxing unit other than a small taxing unit, provide for a rollback rate of six percent;
  4. provide that any adopted rate of a taxing unit other than a small taxing unit exceeding the rollback rate would subject the taxing unit to an automatic rollback election to be held not less than 30 or more than 90 days after the day on which it adopted the tax rate, at which the voters would determine whether or not to reduce the tax rate adopted for the current year to the rollback rate; and
  5. provide that the governing body of a taxing unit other than a small taxing unit may direct the designated officer or employee to calculate the rollback tax rate of the unit in the manner provided for a small taxing unit for up to three years if any part of the unit is located in an area declared a disaster area during the current tax year by the governor or by the president of the United States.

1H.B. 29 (Leach), relating to the exemption from ad valorem taxation of part of the appraised value of the residence homestead of a partially disabled veteran or the surviving spouse of a partially disabled veteran.  Reported from the House Committee on Ways and Means.

1H.B. 179 (Roberts), relating to an exemption from ad valorem taxation of the residence homesteads of certain disabled first responders and their surviving spouses.  Reported from the House Committee on Ways and Means.

1H.J.R. 27 (Leach), proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of part of the market value of the residence homestead of a partially disabled veteran. Reported from the House Committee on Ways and Means.

1H.J.R. 30 (Roberts), proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of all or part of the market value of the residence homesteads of certain disabled first responders.  Reported from the House Committee on Ways and Means.

1S.B. 1 (Bettencourt), relating to ad valorem taxation. Reported from the House Committee on Ways and Means.  As reported, the bill is identical to H.B. 4, above.

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