74R10223 JD-D
By McCall, Ehrhardt H.B. No. 49
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the authority of a school district to permit certain
1-3 persons to perform services for the district in lieu of paying ad
1-4 valorem taxes owed to the district.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Chapter 31, Tax Code, is amended by adding
1-7 Section 31.035 to read as follows:
1-8 Sec. 31.035. PERFORMANCE OF SERVICE IN LIEU OF PAYMENT OF
1-9 SCHOOL TAXES ON HOMESTEAD OF ELDERLY PERSON. (a) The governing
1-10 body of a school district by resolution may permit individuals who
1-11 are at least 65 years of age to perform service for the school
1-12 district in lieu of paying taxes imposed by the district on
1-13 property owned and occupied as a residence homestead.
1-14 (b) The governing body of the school district shall
1-15 determine:
1-16 (1) the number of property owners who will be
1-17 permitted to perform service for the district under this section;
1-18 and
1-19 (2) the maximum number of hours of service that a
1-20 property owner may perform for the district under this section.
1-21 (c) The governing body shall require that each property
1-22 owner permitted to perform service for the district under this
1-23 section execute a contract with the district. The contract must be
1-24 executed before the delinquency date and must:
2-1 (1) specify:
2-2 (A) the nature of the service that the property
2-3 owner will perform for the district;
2-4 (B) the facility of the district where service
2-5 will be performed;
2-6 (C) the number of hours of service the property
2-7 owner will perform; and
2-8 (D) the dates and times when the property owner
2-9 will perform service; and
2-10 (2) set out or describe the provisions of Subsections
2-11 (d), (e), and (f).
2-12 (d) For each hour of service performed for the school
2-13 district, the property owner receives a credit against the taxes
2-14 owed in an amount equal to the amount that would be earned by
2-15 working one hour at the federal hourly minimum wage rate.
2-16 (e) If the property owner fails to perform the service, or
2-17 if the district determines that the service of the property owner
2-18 is unsatisfactory, the district shall terminate the contract. On
2-19 the termination date the unpaid taxes for which the property owner
2-20 was to receive credit under the contract for service not yet
2-21 performed become delinquent and incur the penalty and interest
2-22 provided by Section 33.01(c).
2-23 (f) While performing service for a school district, the
2-24 property owner:
2-25 (1) is not an employee of the district; and
2-26 (2) is not entitled to any benefit, including workers'
2-27 compensation coverage, that the district provides to an employee of
3-1 the district.
3-2 (g) Property owners performing services for a school
3-3 district under this section may only supplement or complement the
3-4 regular personnel of the district. A school district may not
3-5 reduce the number of persons the district employs or reduce the
3-6 number of hours to be worked by employees of the district because
3-7 the district permits property owners to perform services for the
3-8 district under this section.
3-9 (h) A person performing service for a school district under
3-10 this section is not entitled to indemnification from the school
3-11 district for injury or property damage the person sustains or
3-12 liability the person incurs in performing service under this
3-13 section. The school district is not liable for any damages arising
3-14 from an act or omission of the person in performing service under
3-15 this section.
3-16 SECTION 2. Section 16.302, Education Code, is amended to
3-17 read as follows:
3-18 Sec. 16.302. Allotment. Each school district is guaranteed
3-19 a specified amount per weighted student in state and local funds
3-20 for each cent of tax effort over that required for the district's
3-21 local fund assignment up to the maximum level specified in this
3-22 subchapter. The amount of state support, subject only to the
3-23 maximum amount under Section 16.303 of this code, is determined by
3-24 the formula:
3-25 where:
3-26 "GYA" is the guaranteed yield amount of state funds to be
3-27 allocated to the district;
4-1 "GL" is the dollar amount guaranteed level of state and local
4-2 funds per weighted student per cent of tax effort, which is $20.55
4-3 or a greater amount for any year provided by appropriation, or a
4-4 greater amount adopted by the foundation school fund budget
4-5 committee under Section 16.256(d);
4-6 "WADA", except as provided by Section 16.206 of this code, is
4-7 the number of weighted students in average daily attendance, which
4-8 is calculated by dividing the sum of the school district's
4-9 allotments under Subchapters C and D of this chapter, less any
4-10 allotments to the district for transportation, teacher
4-11 compensation, or technology and 50 percent of the adjustment under
4-12 Section 16.102 of this code, by the basic allotment for the
4-13 applicable year;
4-14 "DTR" is the district enrichment and facilities tax rate of
4-15 the school district, which is determined by subtracting the
4-16 district's local fund assignment from the sum of the total amount
4-17 of taxes collected by the school district for the applicable school
4-18 year plus an amount equal to the total of all tax credits earned
4-19 under Section 31.035, Tax Code, and dividing the difference by the
4-20 quotient of the district's taxable value of property as determined
4-21 under Section 11.86 of this code divided by 100; and
4-22 "LR" is the local revenue, which is determined by multiplying
4-23 "DTR" by the quotient of the district's taxable value of property
4-24 as determined under Section 11.86 of this code divided by 100.
4-25 SECTION 3. The importance of this legislation and the
4-26 crowded condition of the calendars in both houses create an
4-27 emergency and an imperative public necessity that the
5-1 constitutional rule requiring bills to be read on three several
5-2 days in each house be suspended, and this rule is hereby suspended,
5-3 and that this Act take effect and be in force from and after its
5-4 passage, and it is so enacted.