Part I.
Comptroller of Public Accounts
Chapter 9.
Property Tax Administration
Subchapter A. Practice and Procedure
34 TAC §9.105
The Comptroller of Public Accounts proposes an amendment
to §9.105, concerning tax refunds for economic development. This section
is being amended to add new definitions in subsection (a); to add the base
comparison year and base comparison year's appraised value to the statement
from the chief appraiser in subsection (b)(4)(A)(iv); to clarify that the
entity the abatement agreement is to be filed with is the state in subsection
(b)(4)(A)(v); to add copies of the Texas Workforce Commission returns for
the year the agreement is entered into in subsection (b)(4)(A)(vi); and to
make the necessary changes to the application as a result of these amendments.
Mike Reissig, chief revenue estimator, has determined that for the first
five-year period the amendment will be in effect, there will be no significant
fiscal impact on the state or units of local government.
Mr. Reissig also has determined that for each year of the first five years
the amended rule is in effect, the public benefit anticipated as a result
of adopting the amendment will be in providing additional definitions and
new information regarding tax responsibilities. The proposed amendment will
have no significant fiscal impact on small businesses.
Comments on the proposal may be submitted to Buddy Breivogel, Manager,
Property Tax Division, P.O. Box 13528, Austin, Texas 78711-3528.
This amendment is proposed under the Tax Code, §111.303,
which requires the comptroller to adopt forms and rules for the administration
of the provisions of the Tax Code, §111.301 and §111.302.
The amendment implements the Tax Code, §§111.301-111.304.
§9.105.Tax Refund for Economic Development.
(a)
Definitions. The following words and terms, when used in
this section, shall have the following meanings, unless the context clearly
indicates otherwise.
(1)-(4)
(No change.)
(5)
Entered into - same as executed. An
agreement is entered into when it has been approved by the appropriate governing
body and signed and dated by all parties.
(6)
Initial base comparison year - the
calendar year in which the tax abatement is entered into or executed.
(b)
Tax refund for economic development.
(1)-(2)
(No change.)
(3)
Eligibility for the refund.
(A)-(B)
(No change.)
(C)
The following is an example of how the refund available
under this subsection will be administered.
Figure: 34 TAC 9.105(b)(3)(C)
(4)
Application for refund.
(A)
An application for the refund must:
(i)-(iii)
(No change.)
(iv)
include an attached signed statement from the county appraisal
district's chief appraiser verifying that an exemption from property tax
was granted and showing the current appraised value
, the initial base
comparison year
and the beginning or
initial
base
comparison
year's appraised value of the property subject to the abatement
agreement;
(v)
include an attached statement from each applicable city
or county official verifying that the abatement agreement has been filed
with the
state
entity responsible for maintaining a registry of
tax abatements;
(vi)
include attached copies of Texas Workforce Commission
returns for the calendar year
the agreement was entered into and the
calendar year
subject to the claim, showing an increase in payroll
since entering the abatement agreement, if the person is applying for the
refund based on an increase in payroll; and
(vii)
(No change.)
(B)-(I)
(No change.)
(J)
Application for refund. An application for refund must
be substantially in the form of an Application for Refund of State Taxes
Paid by Person Owning Certain Abated Property (Form AP-186). The comptroller
adopts this
amended
form by reference. Copies of the form are
available for inspection at the office of the Texas Register or may be obtained
from the Comptroller of Public Accounts, P.O. Box 13528, Austin, Texas 78711.
Copies may also be requested by calling our toll-free number, 1-800-252-9121.
In Austin, call (512) 365-9999. From a Telecommunications Device for the
Deaf (TDD), call 1-800-248-4099, toll free. In Austin, the local TDD number
is (512) 463-4621.
This agency hereby certifies that the proposal
has been reviewed by legal counsel and found to be within the agency's legal
authority to adopt.
Filed with the Office of the Secretary of State, on
December 11, 1998.
TRD-9818273
Martin Cherry
Chief, General Law
Comptroller of Public Accounts
Earliest possible date of adoption: January 24, 1999
For further information, please call: (512) 463-3699
Chapter 41.
Insurance
34 TAC §41.13
The Teacher Retirement System of Texas (TRS) proposes an
amendment to §41.13 concerning participation in the Texas Public School
Employees Group Insurance Program by public school districts.
The proposed amendment would allow school districts to exclude employees
with coverage under a spouse's plan from a 75% participation requirement in
the current rule. The TRS actuary recommends that we allow schools this latitude.
Ronnie Jung, Chief Financial Officer, has determined that for each year
of the first five years the section as amended will be in effect, there will
be no fiscal impact to TRS and there will be no fiscal implications to other
state or local governments as a result of enforcing or administering the section.
Ronnie Jung, Chief Financial Officer, has determined that the public benefit
will be the possibility of greater participation by local school districts
in the active insurance plan as a result of the less strict criteria and that
there will be no anticipated economic cost to the public, small businesses,
or to the persons who are required to comply with the sections as proposed
for each year of the first five years the proposals will be in effect.
Comments may be submitted to Charles L. Dunlap, Executive Director, 1000
Red River, Austin, Texas, 78701, (512) 397-6400.
The amendment is proposed under the Government Code, Chapter
825, §825.102, which authorizes the Board of Trustees of Teacher Retirement
System to adopt rules for the administration of the funds of the retirement
system. In addition, §5 of Article 3.50-4 of the Insurance Code allows
the Board to adopt rules necessary to administer and implement the laws regarding
the group insurance program.
The Insurance Code, Article 3.50-4 is affected by this proposed amendment.
§41.13.Participation in the Texas Public School Employees Group Insurance Program by Public School Districts
(a)
(No change.)
(b)
Eligibility requirements. In order to be eligible to participate
in the program a school district must meet the following requirements.
(1)
Enrollment rate requirements. A participating school district
must initially enroll and thereafter maintain at least a 75% employee enrollment
rate in the program.
For purposes of this rule, an employee covered under
a spouse's health care coverage may be excluded from the employee pool if
the employee presents written evidence of such coverage to the employer.
If a school district employee rate drops below 75% that school district may
not remain in the program beyond the current plan year. The trustee may waive
this requirement in instances where it determines that there will be no significant
adverse financial impact on the program.
(2)-(4)
(No change.)
(c)
(No change.)
This agency hereby certifies that the proposal has been reviewed
by legal counsel and found to be within the agency's legal authority to adopt.
Filed with the Office of the Secretary of State, on
December 14, 1998.
TRD-9818327
Charles Dunlap
Executive Director
Teacher Retirement System of Texas
Proposed date of adoption: January 29, 1999
For further information, please call: (512) 391-2115
Chapter 73.
Benefits
Part III.
Teacher Retirement System of Texas
Part IV.
Employees Retirement System of Texas