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A JOINT RESOLUTION
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proposing a constitutional amendment prohibiting certain school |
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district maintenance and operations ad valorem taxes on the |
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fulfillment of certain conditions. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 3, Article VII, Texas Constitution, is |
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amended by adding Subsections (f) and (g) to read as follows: |
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(f) Notwithstanding any other provision of this |
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constitution or general law, a school district, other than a junior |
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college district, may not impose: |
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(1) a tier one maintenance and operations ad valorem |
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tax, as defined by general law, or a successor tax for any tax year |
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after a tax year in which the maximum tier one maintenance and |
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operations ad valorem tax or successor tax as provided by general |
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law is zero; or |
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(2) an ad valorem tax for maintenance and operations |
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purposes for any tax year that begins after a general law abolishing |
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school district maintenance and operations ad valorem taxes takes |
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effect. |
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(g) Not later than September 1 of each year, the comptroller |
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of public accounts shall determine that whether the prohibition |
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under Subsection (f); |
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(1) Will not result in a decrease in funding to Texas |
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public schools; and |
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(2) if this section takes effect for the following tax |
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year and notify the Legislature and each school district of the |
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determination. |
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SECTION 2. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 2, 2021. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment prohibiting certain |
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school district maintenance and operations ad valorem taxes on the |
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fulfillment of certain conditions." |