88R1288 MM/RDS-F

By: Burns H.J.R. No. 36

A JOINT RESOLUTION

proposing a constitutional amendment prohibiting certain school district maintenance and operations ad valorem taxes on the fulfillment of certain conditions.

BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 3, Article VII, Texas Constitution, is amended by adding Subsections (f), (g), and (h) to read as follows:

(f) Subject to Subsection (g) of this section and notwithstanding any other provision of this constitution or general law, a school district, other than a junior college district, may not impose:

(1) a tier one maintenance and operations ad valorem tax, as defined by general law, or a successor tax for any tax year after a tax year in which the maximum tier one maintenance and operations ad valorem tax or successor tax as provided by general law is zero; or

(2) an ad valorem tax for maintenance and operations purposes for any tax year that begins after a general law abolishing school district maintenance and operations ad valorem taxes takes effect.

(g) Subsection (f) of this section does not take effect for a tax year described by that subsection if the comptroller determines that the prohibition under that subsection would result in a decrease in funding for school districts for that tax year or a subsequent tax year.

(h) Not later than September 1 of each year, the comptroller of public accounts shall determine whether the prohibition under Subsection (f) of this section takes effect for the following tax year and notify the Legislature and each school district of the determination.

SECTION 2. This proposed constitutional amendment shall be submitted to the voters at an election to be held November 7, 2023. The ballot shall be printed to permit voting for or against the proposition: "The constitutional amendment prohibiting certain school district maintenance and operations ad valorem taxes on the fulfillment of certain conditions."