By: Merritt H.B. No. 53
A BILL TO BE ENTITLED
AN ACT
relating to property tax relief, health insurance for public school
teachers, and public school textbooks.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
ARTICLE 1. PROPERTY TAX RELIEF
SECTION 1.01. Section 11.13(b), Tax Code, is amended to
read as follows:
(b) An adult is entitled to exemption from taxation by a
school district of $22,500 [$15,000] of the appraised value of the
adult's residence homestead, except that $17,500 [$10,000] of the
exemption does not apply to an entity operating under former
Chapter 17, 18, 25, 26, 27, or 28, Education Code, as those chapters
existed on May 1, 1995, as permitted by Section 11.301, Education
Code.
SECTION 1.02. Section 11.26(a), Tax Code, is amended to
read as follows:
(a) The tax officials shall appraise the property to which
this section applies and calculate taxes as on other property, but
if the tax so calculated exceeds the limitation imposed by this
section, the tax imposed is the amount of the tax as limited by this
section, except as otherwise provided by this section. A school
district may not increase the total annual amount of ad valorem tax
it imposes on the residence homestead of an individual 65 years of
age or older or on the residence homestead of an individual who is
disabled, as defined by Section 11.13, above the amount of the tax
it imposed in the first tax year in which the individual qualified
that residence homestead for the applicable exemption provided by
Section 11.13(c) for an individual who is 65 years of age or older
or is disabled. If the individual qualified that residence
homestead for the exemption after the beginning of that first year
and the residence homestead remains eligible for the same exemption
for the next year, and if the school district taxes imposed on the
residence homestead in the next year are less than the amount of
taxes imposed in that first year, a school district may not
subsequently increase the total annual amount of ad valorem taxes
it imposes on the residence homestead above the amount it imposed in
the year immediately following the first year for which the
individual qualified that residence homestead for the same
exemption, except as provided by Subsection (b). If the first tax
year the individual qualified the residence homestead for the
exemption provided by Section 11.13(c) for individuals 65 years of
age or older or disabled was a tax year before the 2006 [1997] tax
year, the amount of the limitation provided by this section is the
amount of tax the school district imposed for the 2005 [1996] tax
year less an amount equal to the amount determined by multiplying
$17,500 [$10,000] times the tax rate of the school district for the
2006 [1997] tax year, plus any 2006 [1997] tax attributable to
improvements made in 2005 [1996], other than improvements made to
comply with governmental regulations or repairs.
SECTION 1.03. Section 42.2511(a), Education Code, is
amended to read as follows:
(a) Notwithstanding any other provision of this chapter, a
school district is entitled to additional state aid to the extent
that state aid under this chapter based on the determination of the
school district's taxable value of property as provided under
Subchapter M, Chapter 403, Government Code, does not fully
compensate the district for ad valorem tax revenue lost due to:
(1) the increase in the homestead exemption under
Section 1-b(c), Article VIII, Texas Constitution, as proposed by
H.J.R. No. 4, 75th Legislature, Regular Session, 1997, or as
proposed by the joint resolution to amend that section adopted by
the 79th Legislature, 2nd Called Session, 2005; and
(2) the additional limitation on tax increases under
Section 1-b(d), Article VIII, Texas Constitution, as proposed by
H.J.R. No. 4, 75th Legislature, Regular Session, 1997, or as
proposed by the joint resolution to amend that section adopted by
the 79th Legislature, 2nd Called Session, 2005.
SECTION 1.04. Section 403.302(j), Government Code, is
amended to read as follows:
(j) For purposes of Section 42.2511, Education Code, the
comptroller shall certify to the commissioner of education:
(1) a final value for each school district computed on
a residence homestead exemption under Section 1-b(c), Article VIII,
Texas Constitution, of $5,000; [and]
(2) a final value for each school district computed
on:
(A) a residence homestead exemption under
Section 1-b(c), Article VIII, Texas Constitution, of $15,000; and
(B) the effect of the additional limitation on
tax increases under Section 1-b(d), Article VIII, Texas
Constitution, as proposed by H.J.R. No. 4, 75th Legislature,
Regular Session, 1997; and
(3) a final value for each school district computed
on:
(A) a residence homestead exemption under
Section 1-b(c), Article VIII, Texas Constitution, of $22,500; and
(B) the effect of the additional limitation on
tax increases under Section 1-b(d), Article VIII, Texas
Constitution, as proposed by the joint resolution to amend that
section adopted by the 79th Legislature, 2nd Called Session, 2005.
SECTION 1.05. This article takes effect January 1, 2006,
but only if the constitutional amendment proposed by the 79th
Legislature, 2nd Called Session, 2005, increasing the amount of the
school district residence homestead property tax exemption to
$22,500 and providing for a corresponding adjustment of the
limitation on school taxes on residence homesteads of elderly and
disabled persons is approved by the voters. If that amendment is
not approved by the voters, this article has no effect.
ARTICLE 2. HEALTH INSURANCE FOR
PUBLIC SCHOOL EMPLOYEES
SECTION 2.01. Section 22.104, Education Code, as added by
S.B. 1863, Acts of the 79th Legislature, Regular Session, 2005, is
amended to read as follows:
Sec. 22.104. DISTRIBUTION BY AGENCY. Subject to the
availability of funds, each month the agency shall deliver to each
district, including a district that is ineligible for state aid
under Chapter 42, each other educational district that is a member
of the Teacher Retirement System of Texas, each participating
charter school, and each regional education service center state
funds in an amount, as determined by the agency, equal to the
product of the number of eligible employees employed by the
district, school, or service center multiplied by the amount
specified in the General Appropriations Act for purposes of this
subchapter or $1,000, whichever is greater, and divided by 12. The
agency shall distribute funding to only one entity for employees
who are employed by more than one entity listed in this section.
SECTION 2.02. Section 22.103, Education Code, as added by
S.B. 1691, Acts of the 79th Legislature, Regular Session, 2005, is
repealed.
ARTICLE 3. PUBLIC SCHOOL TEXTBOOKS
SECTION 3.01. It is the intent of the legislature that
textbooks for the 2005-2006 school year be delivered timely to
classrooms for the start of school. Recognizing that many schools
begin classes in early or mid-August, time is of the essence in
ensuring teachers and students have the resources they need to
comply with state laws that require schools to teach the state's
required curriculum. Notwithstanding H.B. No. 1, Acts of the 79th
Legislature, 1st Called Session, 2005, or any other law, the Texas
Education Agency shall expedite the process for timely delivery of
such textbooks to classrooms upon passage of this Act, and funding
in that bill for textbooks is not contingent upon passage of any
other legislation.
SECTION 3.02. It is the intent of the legislature that the
Texas Education Agency, from amounts appropriated to the agency by
other law, use an amount at least equal to $295 million for the
purchase of Proclamation 2002 textbooks for the 2005-2006 school
year.
ARTICLE 4. EFFECTIVE DATE
SECTION 4.01. Except as otherwise provided by this Act,
this Act takes effect immediately if it receives a vote of
two-thirds of all the members elected to each house, as provided by
Section 39, Article III, Texas Constitution. If this Act does not
receive the vote necessary for immediate effect, this Act takes
effect on the 91st day after the last day of the legislative
session, except as otherwise provided by this Act.