Special Session on Tax Issues

The Texas Supreme Court has held that the present public school finance system violates the state constitutional prohibition against a state property tax. The Court decision requires a revision of this system by June 1, 2006.
The Legislature will meet in special session to consider this matter and any other issues submitted by Gov. Perry. A special session may only be called by the governor and is limited to issues submitted by the governor.
Earlier attempts to address public school finance have been complicated by attempts to inject extraneous issues, such as appraisal caps and revenue caps on county government. Unfortunately, this will probably occur again.
There is no question that the state should reduce school property taxes. This important issue should be the only business of the special session.
The Legislature should reject any effort to sidetrack the session with other issues. County tax rates and county budgets are matters of local concern. They should be resolved by local county officials.
Unfortunately, the Legislature already imposes a considerable burden on county taxpayers through unfunded mandates. Appraisal caps and revenue caps would further limit the ability of counties to respond to local needs. Please request that your legislator oppose any attempt to adopt appraisal caps or revenue caps during the special session.
For more information, please call me at 1-800-733-0699.
Jim Allison, General Counsel CJCAT