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R E S O L U T I O N
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BE IT RESOLVED by the House of Representatives of the State of |
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Texas, 87th Legislature, 3rd Called Session, 2021, That House Rule |
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13, Section 9(a), be suspended in part as provided by House Rule 13, |
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Section 9(f), to enable the conference committee appointed to |
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resolve the differences on Senate Bill 1 (an increase in the amount |
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of the exemption of residence homesteads from ad valorem taxation |
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by a school district and the protection of school districts against |
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the resulting loss in local revenue) to consider and take action on |
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the following matter: |
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House Rule 13, Section 9(a)(4), is suspended to permit the |
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committee to add text on a matter not included in either the house |
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or senate version of the bill by adding the following new SECTIONS |
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to the bill: |
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SECTION 1. Section 11.13(b), Tax Code, is amended to read as |
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follows: |
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(b) An adult is entitled to exemption from taxation by a |
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school district of $40,000 [$25,000] of the appraised value of the |
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adult's residence homestead, except that only $5,000 of the |
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exemption applies to an entity operating under former Chapter 17, |
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18, 25, 26, 27, or 28, Education Code, as those chapters existed on |
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May 1, 1995, as permitted by Section 11.301, Education Code. |
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SECTION 2. Section 46.071, Education Code, is amended by |
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amending Subsections (a), (b), and (c) and adding Subsections |
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(a-1), (b-1), and (c-1) to read as follows: |
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(a) Beginning with the 2015-2016 school year and continuing |
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through the 2021-2022 school year, a school district is entitled to |
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additional state aid under this subchapter to the extent that state |
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and local revenue used to service debt eligible under this chapter |
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is less than the state and local revenue that would have been |
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available to the district under this chapter as it existed on |
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September 1, 2015, if the increase in the residence homestead |
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exemption under Section 1-b(c), Article VIII, Texas Constitution, |
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and the additional limitation on tax increases under Section 1-b(d) |
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of that article as proposed by S.J.R. 1, 84th Legislature, Regular |
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Session, 2015, had not occurred. |
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(a-1) Beginning with the 2022-2023 school year, a school |
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district is entitled to additional state aid under this subchapter |
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to the extent that state and local revenue used to service debt |
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eligible under this chapter is less than the state and local revenue |
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that would have been available to the district under this chapter as |
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it existed on September 1, 2021, if any increase in the residence |
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homestead exemption under Section 1-b(c), Article VIII, Texas |
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Constitution, as proposed by the 87th Legislature, 3rd Called |
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Session, 2021, had not occurred. |
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(b) Subject to Subsections (c), (d), and (e) [(c)-(e)], |
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additional state aid under this section through the 2021-2022 |
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school year is equal to the amount by which the loss of local |
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interest and sinking revenue for debt service attributable to the |
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increase in the residence homestead exemption under Section 1-b(c), |
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Article VIII, Texas Constitution, and the additional limitation on |
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tax increases under Section 1-b(d) of that article as proposed by |
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S.J.R. 1, 84th Legislature, Regular Session, 2015, is not offset by |
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a gain in state aid under this chapter. |
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(b-1) Subject to Subsections (c-1), (d), and (e), |
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additional state aid under this section beginning with the |
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2022-2023 school year is equal to the amount by which the loss of |
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local interest and sinking revenue for debt service attributable to |
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any increase in the residence homestead exemption under Section |
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1-b(c), Article VIII, Texas Constitution, as proposed by the 87th |
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Legislature, 3rd Called Session, 2021, is not offset by a gain in |
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state aid under this chapter. |
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(c) For the purpose of determining state aid under |
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Subsections (a) and (b) [this section], local interest and sinking |
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revenue for debt service is limited to revenue required to service |
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debt eligible under this chapter as of September 1, 2015, including |
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refunding of that debt, subject to Section 46.061. The limitation |
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imposed by Section 46.034(a) does not apply for the purpose of |
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determining state aid under this section. |
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(c-1) For the purpose of determining state aid under |
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Subsections (a-1) and (b-1), local interest and sinking revenue for |
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debt service is limited to revenue required to service debt |
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eligible under this chapter as of September 1, 2021, including |
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refunding of that debt, subject to Section 46.061. The limitation |
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imposed by Section 46.034(a) does not apply for the purpose of |
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determining state aid under this section. |
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SECTION 3. Subchapter F, Chapter 48, Education Code, is |
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amended by adding Section 48.2543 to read as follows: |
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Sec. 48.2543. ADDITIONAL STATE AID FOR HOMESTEAD EXEMPTION. |
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(a) Beginning with the 2022-2023 school year, a school district is |
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entitled to additional state aid to the extent that state and local |
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revenue under this chapter and Chapter 49 is less than the state and |
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local revenue that would have been available to the district under |
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this chapter and Chapter 49 as those chapters existed on September |
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1, 2021, if any increase in the residence homestead exemption under |
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Section 1-b(c), Article VIII, Texas Constitution, as proposed by |
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the 87th Legislature, 3rd Called Session, 2021, had not occurred. |
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(b) The lesser of the school district's currently adopted |
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maintenance and operations tax rate or the adopted maintenance and |
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operations tax rate for the 2021 tax year is used for the purpose of |
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determining additional state aid under Subsection (a). |
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SECTION 4. The comptroller of public accounts may adopt |
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rules for the purpose of implementing and administering the changes |
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in law made by this Act, including rules relating to the form of |
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certain information required to be provided by tax officials and |
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the date on which the information must be provided. |
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SECTION 5. Section 11.13, Tax Code, as amended by this Act, |
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applies beginning with the 2022 tax year. |
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Explanation: The addition is necessary to increase the amount |
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of the exemption of residence homesteads from ad valorem taxation |
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by a school district from $25,000 to $40,000, protect school |
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districts against the resulting loss in local revenue, authorize |
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the comptroller of public accounts to adopt rules to implement the |
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change in law made by Senate Bill 1, and provide that the change in |
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law made by Senate Bill 1 to Section 11.13, Tax Code, takes effect |
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beginning with the 2022 tax year. |