SRC-MWN H.B. 3526 77(R)   BILL ANALYSIS


Senate Research Center   H.B. 3526
7710010 KKA-FBy: Hochberg (Cain)
Education
5/8/2001
Engrossed


DIGEST AND PURPOSE 

Beginning with the 2001-2002 school year, a school district's fiscal year
begins on July 1 or September 1 of each year as determined by the board of
trustees of the district. To adopt a budget prior to the beginning of the
fiscal year, school districts must comply with truth-in-taxation
requirements, including holding a public meeting. At least 10 days prior to
the meeting, the district is required to publish a notice that includes
certain calculations that currently use the district's taxable value as
certified by the chief appraiser. However, the chief appraiser is not
required by law to provide this information until July 25th, which does not
allow for the timely publication of the notice for public hearing for
districts whose fiscal year starts July 1. H.B. 3526 authorizes such a
school district to use the chief appraiser's certified estimate of the
taxable value of district property rather than the certified appraisal roll
for purposes of publishing the notice of and holding a public meeting.  

RULEMAKING AUTHORITY

This bill does not expressly grant any additional rulemaking authority to a
state officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Section 44.004, Education Code, by amending Subsection
(e) and adding Subsections (h) and (i), as follows: 

(e)  Provides that a person who owns taxable property in a school district
is entitled to an injunction restraining the collection of taxes by the
district if the district has not complied with the requirements of
Subsections (b), (c), and (d), and, if applicable, Subsection (i), and the
failure to comply was not in good faith.  
 
(h)  Authorizes a school district with a fiscal year beginning July 1,
notwithstanding any other provision of this section, to use the certified
estimate of the taxable value of district property required by Section
26.01(d), Tax Code, in preparing the notice required by this section if the
district does not receive on or before June 7 the certified appraisal roll
for the district required by Section 26.01(a), Tax Code. 
 
(i)  Authorizes a school district that uses a certified estimate, as
authorized by Subsection (h), to adopt a budget at the public meeting
designated in the notice prepared using the estimate, but prohibits the
district from adopting a tax rate before the district receives the
certified appraisal roll for the district required by Section 26.01(a), Tax
Code.  Requires the district, after receipt of the certified appraisal
roll, to publish a revised notice and hold another public meeting before
the district may adopt a tax rate that exceeds certain rates. 

SECTION 2. Amends Section 26.01(d), Tax Code, to require the chief
appraiser, by June 7, rather than June 15, to prepare and certify to the
assessor for each school district participating in the appraisal district
an estimate of the taxable value of school district property. 

 SECTION 3. Effective date: September 1, 2001.