Bill Text: TX HB1613 | 2023-2024 | 88th Legislature | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to the applicability of the law governing the provision of state aid to certain local governments disproportionately affected by the granting of ad valorem tax relief to disabled veterans.
Spectrum: Slight Partisan Bill (Republican 65-40)
Status: (Engrossed - Dead) 2023-05-25 - House appoints conferees-reported [HB1613 Detail]
Download: Texas-2023-HB1613-Introduced.html
Bill Title: Relating to the applicability of the law governing the provision of state aid to certain local governments disproportionately affected by the granting of ad valorem tax relief to disabled veterans.
Spectrum: Slight Partisan Bill (Republican 65-40)
Status: (Engrossed - Dead) 2023-05-25 - House appoints conferees-reported [HB1613 Detail]
Download: Texas-2023-HB1613-Introduced.html
88R7538 CJC-F | ||
By: Shine | H.B. No. 1613 |
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relating to the provision of state aid to certain local governments | ||
to offset the cost of the exemption from ad valorem taxation of the | ||
residence homestead of a 100 percent or totally disabled veteran. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Sections 140.011(a)(1) and (2), Local Government | ||
Code, are amended to read as follows: | ||
(1) "Ad valorem tax [ |
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dollar amount of ad valorem taxes imposed [ |
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local government for the tax year in which the local government's | ||
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(2) "Local government" means a municipality or county | ||
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SECTION 2. Section 140.011, Local Government Code, is | ||
amended by amending Subsections (b), (d), (h), and (i) and adding | ||
Subsection (j) to read as follows: | ||
(b) To serve the state purpose of ensuring that the cost of | ||
providing ad valorem tax relief to disabled veterans is shared | ||
equitably among the residents of this state, a local government is | ||
entitled to a disabled veteran assistance payment from the state | ||
for each fiscal year that the local government is a qualified local | ||
government. A local government is a qualified local government for | ||
a fiscal year if the amount of lost ad valorem tax revenue | ||
calculated under Subsection (c) for that fiscal year is [ |
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valorem tax [ |
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(d) Subject to Subsection (i), a [ |
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assistance payment made to a qualified local government for a | ||
fiscal year is calculated by subtracting from the local | ||
government's lost ad valorem tax revenue calculated under | ||
Subsection (c) for that fiscal year an amount equal to one percent | ||
of the local government's ad valorem tax [ |
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that fiscal year. | ||
(h) The disabled veterans local government assistance | ||
account is an account in the general revenue fund administered by | ||
the [ |
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the credit of the account under Section 151.801, Tax Code, and other | ||
money deposited to the credit of the account at the direction of the | ||
legislature. Money in the account may be used only [ |
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purpose of making payments to which qualified [ |
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local governments are entitled under this section. | ||
(i) If the comptroller determines that the balance of the | ||
disabled veterans local government assistance account in a state | ||
fiscal year is not sufficient to pay the full amount of each | ||
disabled veterans assistance payment to qualified local | ||
governments in that year, the comptroller shall proportionately | ||
reduce the amount of each payment made to the qualified local | ||
governments that year as necessary to prevent the account from | ||
becoming insolvent. | ||
(j) The comptroller shall adopt rules necessary to | ||
implement this section. | ||
SECTION 3. Section 151.801, Tax Code, is amended by | ||
amending Subsections (a) and (d) and adding Subsection (c-4) to | ||
read as follows: | ||
(a) Except for [ |
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section [ |
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from the collection of the taxes imposed by this chapter shall be | ||
deposited to the credit of the general revenue fund. | ||
(c-4) Except for the amounts allocated under Subsections | ||
(b) and (c), the amount of the proceeds from the collection of the | ||
taxes imposed by this chapter on the sale, storage, use, or other | ||
consumption of taxable items inside the boundaries of a United | ||
States military base shall be deposited to the credit of the | ||
disabled veterans local government assistance account under | ||
Section 140.011, Local Government Code. Subsections (c-2), (c-3), | ||
and (f) do not apply to tax proceeds to which this subsection | ||
applies. | ||
(d) The comptroller shall determine the amount to be | ||
deposited to the state highway fund under Subsection (b) according | ||
to available statistical data indicating the estimated average or | ||
actual consumption or sales of lubricants used to propel motor | ||
vehicles over the public roadways. The comptroller shall | ||
determine the amounts to be deposited to the accounts under | ||
Subsection (c) according to available statistical data indicating | ||
the estimated or actual total receipts in this state from taxable | ||
sales of sporting goods, and according to the specific amounts | ||
provided in the General Appropriations Act in accordance with | ||
Subsection (c-1). The comptroller shall determine the amount to be | ||
deposited to the fund under Subsection (c-2) according to available | ||
statistical data indicating the estimated or actual total receipts | ||
in this state from taxes imposed on sales at retail of | ||
fireworks. The comptroller shall determine the amount to be | ||
deposited to the account under Subsection (c-3) according to | ||
available statistical data indicating the estimated or actual total | ||
receipts in this state from taxable sales of horse feed, horse | ||
supplements, horse tack, horse bedding and grooming supplies, and | ||
other taxable expenditures directly related to horse ownership, | ||
riding, or boarding. The comptroller shall determine the amount to | ||
be deposited to the credit of the account under Subsection (c-4) | ||
according to available statistical data indicating the estimated or | ||
actual total receipts in this state from the sale, storage, use, or | ||
other consumption of taxable items inside the boundaries of United | ||
States military bases. If satisfactory data are not available, the | ||
comptroller may require taxpayers who make taxable sales or uses of | ||
those lubricants, of sporting goods, of fireworks, [ |
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feed, horse supplements, horse tack, horse bedding and grooming | ||
supplies, or other taxable expenditures directly related to horse | ||
ownership, riding, or boarding, or of taxable items inside the | ||
boundaries of United States military bases to report to the | ||
comptroller as necessary to make the allocation required by | ||
Subsection (b), (c), (c-2), [ |
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SECTION 4. Section 140.011, Local Government Code, as | ||
amended by this Act, applies to the eligibility of a local | ||
government to apply for, and the calculation of, a disabled veteran | ||
assistance payment beginning with the fiscal year of the local | ||
government that ends in the 2023 tax year. | ||
SECTION 5. This Act takes effect September 1, 2023. |