By Johnson H.B. No. 3108
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the computation of a school district ad valorem tax
1-3 rollback rate.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Sections 26.08(d) and (e), Tax Code, are amended
1-6 to read as follows:
1-7 (d) For purposes of this section, except as provided by
1-8 Subsection (e), the school district rollback tax rate of a school
1-9 district is the sum of the following rates, determined in the order
1-10 listed and each calculated without consideration of the
1-11 subsequently listed rates:
1-12 (1) the tax rate that, applied to the current total
1-13 value for the district, would impose taxes in an amount equal to
1-14 the amount that would be generated by an effective tax rate equal
1-15 to the limit authorized by Section 16.254(e), Education Code,
1-16 applied to the district's DPV for purposes of that section;
1-17 (2) the tax rate that, applied to the current total
1-18 value for the district, would impose taxes in an amount equal to
1-19 the amount of the reduction in state funds the commissioner of
1-20 education certifies to result from a change in a funding element or
1-21 the method of finance <that, when added to state funds to be
1-22 distributed to the district> under Chapters 15 and 16, Education
1-23 Code<, for the school year beginning in the current tax year, would
2-1 provide the same amount of state funds and local maintenance and
2-2 operations taxes per student in weighted average daily attendance
2-3 for that school year that was available to the district in the
2-4 preceding year>;
2-5 (3) <(2)> the rate of $0.06; and
2-6 (4) <(3)> the district's current debt rate.
2-7 (e) In the first year in which a school district that is the
2-8 product of the consolidation of two or more whole school districts
2-9 adopts a tax, the school district rollback tax rate for the
2-10 consolidated district is the sum of the following rates, determined
2-11 in the order listed and each calculated without consideration of
2-12 the subsequently listed rates:
2-13 (1) the rate that, applied to the current total value
2-14 for the consolidated district, would impose taxes in an amount
2-15 equal to the amount that would be generated by an effective tax
2-16 rate equal to the limit authorized by Section 16.254(e), Education
2-17 Code, for the component district for the preceding year for which
2-18 that limit was greater than for any other component district for
2-19 that year, applied to the consolidated district's DPV for purposes
2-20 of that section;
2-21 (2) the tax rate that, applied to the current total
2-22 value for the consolidated district, would impose taxes in an
2-23 amount equal to the amount of the reduction in state funds the
2-24 commissioner of education certifies to result from a change in a
2-25 funding element or the method of finance <that, when added to state
3-1 funds to be distributed to the district> under Chapters 15 and 16,
3-2 Education Code<, for the school year beginning in the current tax
3-3 year, would provide the same amount of state funds and local
3-4 maintenance and operations taxes per student in weighted average
3-5 daily attendance for that school year that was available to the
3-6 component district in the preceding year for which that amount was
3-7 greater than for any other component district>;
3-8 (3) <(2)> the rate of $0.06; and
3-9 (4) <(3)> the consolidated district's current debt
3-10 rate.
3-11 SECTION 2. The importance of this legislation and the
3-12 crowded condition of the calendars in both houses create an
3-13 emergency and an imperative public necessity that the
3-14 constitutional rule requiring bills to be read on three several
3-15 days in each house be suspended, and this rule is hereby suspended,
3-16 and that this Act take effect and be in force from and after its
3-17 passage, and it is so enacted.