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A BILL TO BE ENTITLED
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AN ACT
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relating to the calculation of the enrichment tax rate for certain |
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school districts. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 45.0032, Education Code, is amended by |
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adding Subsections (e) and (f) to read as follows: |
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(e) This subsection applies only to a district that adopted |
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for the preceding tax year a maintenance tax rate that is less than |
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the sum of the district's maximum compressed tax rate, as |
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determined under Section 48.2551, and six cents. For purposes of |
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Section 26.08(n)(2)(A), Tax Code, the enrichment tax rate for the |
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preceding tax year of a district to which this subsection applies is |
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the sum of the district's enrichment tax rate under Subsection (b) |
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and two cents. |
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(f) This subsection applies only to a district that adopted |
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a maintenance tax rate for the 2018 tax year for which the district |
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was never required to hold an election under Section 26.08, Tax |
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Code, to approve and that was equal to the sum of the district's |
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tier one maintenance and operations tax rate, as provided by |
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Section 45.0032(a), and six cents. For purposes of Section |
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26.08(n)(2)(A), Tax Code, the enrichment tax rate for the preceding |
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tax year of a district to which this subsection applies is the sum |
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of the district's enrichment tax rate as determined under |
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Subsection (e) and one cent. |
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SECTION 2. This Act applies to a school district beginning |
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with the 2023 tax year. |
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SECTION 3. This Act takes effect September 1, 2023. |