By Grusendorf H.B. No. 2411
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to county education districts.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 20.942, Education Code, is amended to
1-5 read as follows:
1-6 Sec. 20.942. AUTHORIZATION. Each county education district
1-7 is <an independent school district> established <by the
1-8 consolidation of the local school districts in its boundaries> for
1-9 the limited purpose of exercising <a portion of> the taxing power
1-10 <previously> authorized by Article VII, Section 3, of the Texas
1-11 Constitution <the voters in those school districts> and of
1-12 distributing revenue of the county education district to the school
1-13 districts in its boundaries <those districts>.
1-14 SECTION 2. Sections 20.943(a) and (b), Education Code, are
1-15 amended to read as follows:
1-16 (a) Except as provided by this subsection, a <A> county
1-17 education district is governed by a board of trustees appointed by
1-18 the respective boards of trustees of its component school
1-19 districts. A county education district that is composed of one
1-20 component district is governed by the board of trustees of the
1-21 component district.
1-22 (b) If a county education district is composed of three or
1-23 more component districts <Except as provided by this subsection>,
2-1 the board of trustees of each component school district shall
2-2 appoint one of its members to serve on the board of trustees of the
2-3 county education district. If a county education district is
2-4 composed of two <fewer than three> component districts, the board
2-5 of trustees of each component district shall appoint two of its
2-6 members to serve on the board of trustees of the county education
2-7 district. An appointed member of the board of trustees serves at
2-8 the pleasure of the appointing school district's board of trustees
2-9 and may be replaced at any time by that board. Service on the
2-10 county education district board under this section is an additional
2-11 duty of office of the member serving.
2-12 SECTION 3. Subchapter G, Chapter 20, Education Code, is
2-13 amended by adding Section 20.9442 to read as follows:
2-14 Sec. 20.9442. TAX AUTHORIZATION ELECTION. (a) Except as
2-15 provided by Subsection (e) of this section, the board of trustees
2-16 of each county education district shall order an election to be
2-17 held on Aug. 14, 1993, to determine whether or not the district
2-18 shall be authorized to levy a tax not exceeding $1.00 per $100
2-19 valuation of property in the district.
2-20 (b) At the tax authorization election the ballot shall be
2-21 prepared to permit voting for or against the proposition: "The
2-22 county education district tax not exceeding $1.00 on the $100
2-23 valuation of property."
2-24 (c) Each component school district shall conduct the
2-25 election and deliver the canvass of the vote to the county
3-1 education district board of trustees. The board of trustees shall
3-2 conduct a final canvass not later than the second day after the
3-3 receipt of all school district election returns and prepare a
3-4 tabulation of the total number of votes received in each school
3-5 district and the sum of the school district totals. The
3-6 proposition is approved only if the majority of the votes reflected
3-7 in the sum of school district totals favors the proposition. The
3-8 board of trustees shall declare the results and retain the election
3-9 returns and tabulations for the period for preserving precinct
3-10 election records.
3-11 (d) If at the election the majority of the votes are cast
3-12 against the proposition, the board of trustees may call another
3-13 election for the same purpose on an authorized election date, as
3-14 prescribed by Section 41.001, Election Code, occurring after the
3-15 expiration of 60 days after the date of the prior election.
3-16 (e) This section does not apply to a county education
3-17 district composed of only one school district.
3-18 SECTION 4. Section 20.945(a), Education Code, is amended to
3-19 read as follows:
3-20 (a) The board of trustees of a county education district
3-21 shall levy a tax for the support of that district's component
3-22 school districts at a rate not exceeding the rate necessary to
3-23 collect its local fund assignment under Section 16.252 of this code
3-24 not later than September 1 of each year or as soon thereafter as
3-25 practicable.
4-1 SECTION 5. Sections 20.946(a), (b), (c), and (f), Education
4-2 Code, are amended to read as follows:
4-3 (a) The <Subject to Subsection (f) of this section, the>
4-4 voters of a county education district may exempt from ad valorem
4-5 taxation a percentage of the market value of the residence
4-6 homestead of a married or unmarried adult, including one living
4-7 alone, at an election held in the district as provided by this
4-8 section.
4-9 (b) At the first regular meeting of the board, the board
4-10 shall order an election to be held on Aug. 14, 1993 <August 10,
4-11 1991>, on the question of exempting from ad valorem taxation by the
4-12 district a percentage of the market value of a residence homestead
4-13 in the district. The amount of the exemption shall be the maximum
4-14 percentage exemption as provided by Article VIII, Section 1-b(e),
4-15 of the Texas Constitution. <If the exemption is approved, it takes
4-16 effect only if this section remains in effect after August 10,
4-17 1991, under Subsection (f) of this section.>
4-18 (c) If the exemption is not adopted at the 1993 <1991>
4-19 election and the board subsequently receives a valid petition
4-20 requesting an election for the purpose of adopting the exemption,
4-21 the board shall hold another election on the proposition. The
4-22 petition must be signed by a number of registered voters of the
4-23 district equal to at least five percent of the registered voters
4-24 residing in the district and must state the percentage of market
4-25 value to be exempted. The board shall order the election to be
5-1 held on an authorized election date, as prescribed by Section
5-2 41.001, Election Code, occurring not later than 60 days after the
5-3 date on which the petition is received by the board. If at the
5-4 election the majority of the votes are cast against the
5-5 proposition, another election for the same purpose may not be held
5-6 earlier than the corresponding uniform election date three years
5-7 after the date of the preceding election ordered under this
5-8 subsection.
5-9 (f) This section does not apply to a county education
5-10 district composed of only one component school district. <remains
5-11 in effect after August 10, 1991, only if the constitutional
5-12 amendment proposed by the 72nd Legislature, Regular Session,
5-13 providing an exemption of a percentage of the market value of a
5-14 residence homestead from ad valorem taxation in county education
5-15 districts by election of the voters, is adopted. If that amendment
5-16 is not adopted, this section has no effect.>
5-17 SECTION 6. Section 20.947, Education Code, is amended to
5-18 read as follows:
5-19 Sec. 20.947. AUTHORITY OF COMPONENT SCHOOL DISTRICTS. (a)
5-20 Except as provided by Subsection (b) of this section, the <The>
5-21 boards of trustees of the component school districts in a county
5-22 education district retain the authority granted them elsewhere in
5-23 this code, except the authority to levy that portion of their
5-24 former taxing authority exercised by the county education district.
5-25 (b) A school district that is the single component of a
6-1 county education district retains its authority to tax. Revenue
6-2 raised by the school district in an amount equal to its local fund
6-3 assignment under Section 16.252 of this code shall be treated as if
6-4 it were revenue raised by a county education district for
6-5 Foundation School Program funding purposes.
6-6 SECTION 7. Sections 20.950(a), (b), (c), and (f), Education
6-7 Code, are amended to read as follows:
6-8 (a) The <Subject to Subsection (f) of this section, the>
6-9 voters of a county education district may exempt from ad valorem
6-10 taxation not less than $3,000 of the appraised value of the
6-11 residence homestead of an individual who is disabled or is 65 or
6-12 older at an election held in the district as provided by this
6-13 section.
6-14 (b) At the first regular meeting of the board, the board
6-15 shall order an election to be held on Aug. 14, 1993 <August 10,
6-16 1991>, on the question of exempting from ad valorem taxation by the
6-17 district an amount of the market value of a residence homestead in
6-18 the district of an individual who is disabled or is 65 or older.
6-19 The amount of the exemption for individuals who are disabled and
6-20 the amount of the exemption for individuals who are 65 or older
6-21 shall each be $10,000. <If the exemption is approved, it takes
6-22 effect only if this section remains in effect after August 10,
6-23 1991, under Subsection (f) of this section.>
6-24 (c) If the exemption is not adopted at the 1993 <1991>
6-25 election and the board subsequently receives a valid petition
7-1 requesting an election for the purpose of adopting the exemption,
7-2 the board shall hold another election on the proposition. The
7-3 petition must be signed by a number of registered voters of the
7-4 district equal to at least five percent of the registered voters
7-5 residing in the district and must state the amount to be exempted.
7-6 The board shall order the election to be held on an authorized
7-7 election date, as prescribed by Section 41.001, Election Code,
7-8 occurring not later than 60 days after the date on which the
7-9 petition is received by the board. If at the election the majority
7-10 of the votes are cast against the proposition, another election for
7-11 the same purpose may not be held earlier than the corresponding
7-12 uniform election date three years after the date of the preceding
7-13 election ordered under this subsection.
7-14 (f) This section does not apply to a county education
7-15 district composed of only one school district. <remains in effect
7-16 after August 10, 1991, only if the constitutional amendment
7-17 proposed by the 72nd Legislature, Regular Session, providing an
7-18 exemption of not less than $3,000 of the market value of a
7-19 residence homestead of an individual who is disabled or who is 65
7-20 or older from ad valorem taxation in county education districts by
7-21 election of the voters, is adopted. If that amendment is not
7-22 adopted, this section has no effect.>
7-23 SECTION 8. Sections 20.951(a), (b), (c), and (f), Education
7-24 Code, are amended to read as follows:
7-25 (a) The <Subject to Subsection (f) of this section, the>
8-1 voters of a county education district may provide for the taxation
8-2 of tangible personal property exempt under Section 11.14(a), Tax
8-3 Code, at an election held in the district as provided by this
8-4 section.
8-5 (b) At the first regular meeting of the board, the board
8-6 shall order an election to be held on Aug. 14, 1993 <August 10,
8-7 1991>, on the question of taxation by the district of tangible
8-8 personal property exempt under Section 11.14(a), Tax Code. <If the
8-9 proposition is approved, it takes effect only if this section
8-10 remains in effect after August 10, 1991, under Subsection (f) of
8-11 this section.>
8-12 (c) If the proposition is not adopted at the 1993 <1991>
8-13 election and the board subsequently receives a valid petition
8-14 requesting an election for the purpose of providing for the
8-15 taxation of tangible personal property exempt under Section
8-16 11.14(a), Tax Code, the board shall hold another election on the
8-17 proposition. The petition must be signed by a number of registered
8-18 voters of the district equal to at least five percent of the
8-19 registered voters residing in the district. The board shall order
8-20 the election to be held on an authorized election date, as
8-21 prescribed by Section 41.001, Election Code, occurring not later
8-22 than 60 days after the date on which the petition is received by
8-23 the board. If at the election the majority of the votes are cast
8-24 against the proposition, another election for the same purpose may
8-25 not be held earlier than the corresponding uniform election date
9-1 three years after the date of the preceding election ordered under
9-2 this subsection.
9-3 (f) This section does not apply to a county education
9-4 district composed of only one school district. <remains in effect
9-5 after August 10, 1991, only if the constitutional amendment
9-6 proposed by the 72nd Legislature, Regular Session, providing for
9-7 the taxation of tangible personal property, except structures used
9-8 or occupied as a residence or property used or held for the
9-9 production of income, in county education districts by election of
9-10 the voters is adopted.>
9-11 SECTION 9. Subchapter B, Chapter 16, Education Code, is
9-12 amended by adding Section 16.058 to read as follows:
9-13 Sec. 16.058. REQUIRED LOCAL FUNDING. A school district must
9-14 raise or receive from the county education district in which the
9-15 school district is located an amount of local funds that is not
9-16 less than 95 percent of the amount assigned or reallocated to the
9-17 school district under Section 16.252 of this code.
9-18 SECTION 10. Section 16.251(b), Education Code, is amended to
9-19 read as follows:
9-20 (b) The program shall be financed by:
9-21 (1) ad valorem tax revenue generated by an equalized
9-22 uniform <county education district> effort by school districts or
9-23 by county education districts on behalf of their component school
9-24 districts;
9-25 (2) ad valorem tax revenue generated by local school
10-1 district effort in excess of the equalized uniform <county
10-2 education district> effort;
10-3 (3) state available school funds distributed in
10-4 accordance with law; and
10-5 (4) state funds appropriated for the purposes of
10-6 public school education and allocated to each district in an amount
10-7 sufficient to finance the cost of each district's Foundation School
10-8 Program not covered by other funds specified in this subsection.
10-9 SECTION 11. Section 16.252(d), Education Code, is amended to
10-10 read as follows:
10-11 (d) The commissioner of education shall allocate each county
10-12 education district's local fund assignment among its component
10-13 school districts on the basis of the component districts' shares of
10-14 the taxable value of property in the county education district,
10-15 except that no component district's share shall exceed that
10-16 district's tier one program cost less the amount distributed to the
10-17 component district from the available school fund. <A county
10-18 education district shall raise its total local share of the
10-19 foundation school program. The funds shall be reallocated to the
10-20 school districts in the county education district in the manner
10-21 prescribed by Subchapter J of this chapter.>
10-22 SECTION 12. Sections 16.254(a) and (b), Education Code, are
10-23 amended to read as follows:
10-24 (a) The commissioner of education shall determine annually:
10-25 (1) the amount of money necessary to operate a
11-1 Foundation School Program in each school district;
11-2 (2) the amount of each <local funds due the> school
11-3 district's <district from the> local fund assignment <of the county
11-4 education district>; and
11-5 (3) the amount of state available school funds
11-6 distributed to each school district.
11-7 (b) The commissioner of education shall then grant to each
11-8 school district from the Foundation School Program appropriation
11-9 the amount of funds necessary to provide the difference between
11-10 Subdivision (1) and the sum of Subdivisions (2) and (3) of
11-11 Subsection (a) of this section. However, if a school district
11-12 fails to raise, or to receive from its county education district,
11-13 sufficient local revenue to cover its local fund assignment, the
11-14 commissioner shall reduce the amount granted to the district by the
11-15 same proportion that the amount raised or received by the district
11-16 bears to the district's local fund assignment.
11-17 SECTION 13. Section 20.09, Education Code, is amended by
11-18 adding Subsection (e) to read as follows:
11-19 (e) This section does not apply to a school district if the
11-20 district is the single component school district of a county
11-21 education district.
11-22 SECTION 14. Section 26.07(a), Tax Code, is amended to read
11-23 as follows:
11-24 (a) If the governing body of a taxing unit other than a
11-25 school district or county education district adopts a tax rate that
12-1 exceeds the rollback tax rate calculated as provided by Section
12-2 26.04 of this code, the qualified voters of the taxing unit by
12-3 petition may require that an election be held to determine whether
12-4 or not to reduce the tax rate adopted for the current year to the
12-5 rollback tax rate calculated as provided by Section 26.04 of this
12-6 code.
12-7 SECTION 15. Section 26.08, Tax Code, is amended by adding
12-8 Subsection (k) to read as follows:
12-9 (k) This section does not apply to a county education
12-10 district.
12-11 SECTION 16. This Act takes effect immediately, except that
12-12 Sections 9-13 of this Act take effect September 1, 1993.
12-13 SECTION 17. The importance of this legislation and the
12-14 crowded condition of the calendars in both houses create an
12-15 emergency and an imperative public necessity that the
12-16 constitutional rule requiring bills to be read on three several
12-17 days in each house be suspended, and this rule is hereby suspended,
12-18 and that this Act take effect and be in force according to its
12-19 terms, and it is so enacted.