Bill

SB 1133

85(R) - 2017
Senate Transportation
House Ways & Means
Senate Transportation
House Ways & Means
Fees
Property taxes
Special Districts
Taxation

Vote Recommendation

Neutral
  • Neutral
  • Neutral
  • Neutral
  • Neutral
  • Neutral

Author(s)

Juan "Chuy" Hinojosa

Co-Author(s)

Judith Zaffirini

Sponsor(s)

Abel Herrero

Bill Caption

Relating to the exemption from taxes and special assessments of property of a navigation district.

Fiscal Notes

To the extent that navigation district property is not currently exempt, there would be a cost to local taxing units and to the State through the school funding formula.

Bill Analysis

SB 1133 amends the Water Code relating to taxes and other special assessments of property of navigation districts. The bill would exempt the district and the district’s property from all taxes imposed by the state or all political subdivision of the state.

Vote Recommendation Notes

Exempting district property from state taxes and special assessments is reasonable since the concept of governmental entities imposing taxes on government subdivisions would not benefit local residents of the district. Due to this, we remain neutral on SB 1133.

Organizations Supporting

City of Corpus Christi