By: Hochberg H.J.R. No. 4
A JOINT RESOLUTION
proposing a constitutional amendment to provide for public school
finance, including creation of the Texas education trust and
authorization of an ad valorem tax collected by the state at rates
set by local school districts.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Article VII, Texas Constitution, is amended by
adding Section 1A to read as follows:
Sec. 1A. (a) The Texas education trust is a fund in the
state treasury. The comptroller of public accounts shall manage
the fund in the manner provided by general law.
(b) The fund consists of:
(1) the net revenue of ad valorem taxes imposed as
provided by Section 3(e) of this article; and
(2) other revenue required to be placed in the fund as
provided by general law.
(c) Money in the fund may be used only as provided by general
law for the maintenance and operation of public schools. A general
law enacted to provide for distribution of the fund must ensure that
each school district has equal access to the same revenue per
student at the same tax effort, after acknowledging all legitimate
student and district cost differences.
(d) To the extent that there are increases in annual
receipts by the trust from ad valorem taxes imposed as provided by
Section 3(e) of this article, the Legislature must increase the
amount provided by general law for the maintenance and operation of
public schools, without offsetting any such increases in the amount
provided from the trust by decreases in funds from other state
sources.
SECTION 2. Section 3, Article VII, Texas Constitution, is
amended by amending Subsections (d) and (e) and adding Subsections
(f)-(h) to read as follows:
(d) The Legislature may provide for the formation of school
districts by general laws, and all such school districts may
embrace parts of two or more counties.
[(e)] The Legislature by general law may provide [shall be
authorized to pass laws for the assessment and collection of taxes
in all school districts and] for the management and control of the
public [school or] schools of such districts.
(e) The Legislature by general law may impose an ad valorem
tax for elementary and secondary public school purposes on all
taxable property in each school district in this state. The
governing body of each school district shall determine, within any
limit prescribed by general law, the rate of the ad valorem tax to
be imposed on taxable property in that district. The net revenue of
the tax must be deposited in the Texas education trust established
under Section 1A of this article.
(f) The Legislature may provide for school districts to
impose an additional ad valorem tax on all taxable property in the
district[, whether such districts are composed of territory wholly
within a county or in parts of two or more counties, and the
Legislature may authorize an additional ad valorem tax to be levied
and collected within all school districts for the further
maintenance of public free schools, and] for the erection and
equipment of school buildings. A school district may not impose a
tax under this subsection unless the tax is approved by [therein;
provided that] a majority of the qualified voters of the district
voting at an election [to be] held for that purpose[, shall approve
the tax].
(g) The Legislature may pass laws for the creation of junior
college districts, the management and control of those districts,
and the imposition of ad valorem taxes in those districts. A junior
college district may not impose a tax under this subsection unless
the tax is approved by a majority of the qualified voters of the
district voting at an election held for that purpose. A junior
college district is not a school district for purposes of this
section.
(h) An ad valorem tax approved by the voters of a junior
college district under this section before January 1, 2005, is not
affected by the amendment of this section approved by the voters on
November 2, 2004, and the junior college district is not required to
hold a new election to authorize the existing tax. Subsection (g)
of this section is intended to clarify and preserve the existing
authority of a junior college district to impose ad valorem taxes
and is not intended as a grant of new authority to impose taxes.
This subsection expires January 2, 2005.
SECTION 3. Section 1(a), Article VIII, Texas Constitution,
is amended to read as follows:
(a) Except as provided by Section 3(e), Article VII, of this
constitution, taxation [Taxation] shall be equal and uniform.
SECTION 4. Section 1-e, Article VIII, Texas Constitution,
is amended to read as follows:
Sec. 1-e. Except as provided by Section 3(e), Article VII,
of this constitution, no [No] State ad valorem taxes shall be
imposed [levied] upon any property within this State.
SECTION 5. The following temporary provision is added to
the Texas Constitution:
TEMPORARY PROVISION. (a) This temporary provision applies
to the constitutional amendment proposed by ___.J.R. No. ___, 78th
Legislature, 4th Called Session, 2004, and expires January 2, 2005.
(b) The amendments to Article VII of this constitution take
effect January 1, 2005.
SECTION 6. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 2, 2004.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment to provide for public
school finance, including creating the Texas education trust,
dedicating that trust to the funding of public schools, authorizing
an ad valorem tax at a rate set within each school district, to be
determined by the governing body of the district, requiring that
the net proceeds of the ad valorem tax be deposited in the trust,
providing for money in the trust to be distributed equitably among
school districts without reducing funds from other state sources as
money in the trust increases, and clarifying that the amendment
does not affect the existing authority of junior college districts
to impose ad valorem taxes."