By Cain                                                S.B. No. 259
       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.