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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of certain school districts to impose an |
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ad valorem tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.301, Education Code, is amended by |
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amending Subsection (a) and adding Subsections (c), (c-1), and |
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(c-2) to read as follows: |
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(a) Except as otherwise provided by this section, a [A] |
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school district or county system operating under former Chapter 17, |
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18, 22, 25, 26, 27, or 28 on May 1, 1995, may continue to operate |
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under the applicable chapter as that chapter existed on that date |
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and under state law generally applicable to school districts that |
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does not conflict with that chapter. |
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(c) Notwithstanding any other law, beginning with the |
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2026-2027 school year, a school district operating under former |
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Chapter 26, as that chapter existed on May 1, 1995, may not impose |
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an ad valorem tax for any purpose. |
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(c-1) Notwithstanding any other law, a school district |
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operating under former Chapter 26, as that chapter existed on May 1, |
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1995, may not adopt an ad valorem tax rate for any purpose that |
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exceeds: |
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(1) for the 2023-2024 school year, 75 percent of the |
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tax rate imposed by the district for the 2022-2023 school year; |
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(2) for the 2024-2025 school year, 50 percent of the |
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tax rate imposed by the district for the 2022-2023 school year; and |
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(3) for the 2025-2026 school year, 25 percent of the |
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tax rate imposed by the district for the 2022-2023 school year. |
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(c-2) Subsection (c-1) and this subsection expire September |
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1, 2026. |
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SECTION 2. This Act takes effect September 1, 2023. |