Bill Text: TX SB748 | 2023-2024 | 88th Legislature | Introduced
Bill Title: 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.
Spectrum: Slight Partisan Bill (Democrat 2-1)
Status: (Introduced - Dead) 2023-03-21 - Co-author authorized [SB748 Detail]
Download: Texas-2023-SB748-Introduced.html
88R7538 CJC-F | ||
By: Flores | S.B. No. 748 |
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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. |