By McCall, Ehrhardt H.B. No. 49 74R460 JD-D 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 that the district 2-27 provides to an employee of the district. 3-1 SECTION 2. The importance of this legislation and the 3-2 crowded condition of the calendars in both houses create an 3-3 emergency and an imperative public necessity that the 3-4 constitutional rule requiring bills to be read on three several 3-5 days in each house be suspended, and this rule is hereby suspended, 3-6 and that this Act take effect and be in force from and after its 3-7 passage, and it is so enacted.