79(2) SJR 9 - Introduced version




                                                                                







By:  Ogden                                                      S.J.R. No. 9  







SENATE JOINT RESOLUTION



proposing a constitutional amendment authorizing a uniform 

statewide property tax for public education, abolishing school 

district property taxes for maintenance purposes, and authorizing a 

limited school district property tax for educational enrichment if 

approved by the voters of the district.



BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:

	SECTION 1.  Section 1-e, Article VIII, Texas Constitution, 

is amended to read as follows:

	Sec. 1-e.  Except as provided by Section 3-a, Article VII, of 

this constitution, no [No] State ad valorem taxes shall be levied 

upon any property within this State.

	SECTION 2.  Article VII, Texas Constitution, is amended by 

adding Section 3-a to read as follows:

	Sec. 3-a.  (a)  The legislature by general law may authorize 

the state to impose a uniform ad valorem tax for elementary and 

secondary public free school purposes on all taxable property at a 

rate not to exceed $1.00 for each $100 of taxable value.

	(b)  During each regular legislative session, the 

legislature by general law, including a provision in a general 

appropriations act, shall establish the rate of the uniform state 

ad valorem tax for the current tax year and for the following tax 

year.  The tax rate must be the same for each of those tax years.  

For the two tax years for which the legislature establishes a tax 

rate, the tax rate may not exceed the rate that when applied to the 

taxable value of property subject to state ad valorem taxes for the 

first of the two tax years, less new property value as defined by 

general law, would levy for that tax year an amount of state ad 

valorem taxes that exceeds 105 percent of the amount of state ad 

valorem taxes levied for the tax year preceding the preceding tax 

year.

	(c)  Notwithstanding Section 23, Article VIII, of this 

constitution, the legislature may provide for the appraisal of 

property subject to the uniform state ad valorem tax, for the 

equalization of the taxable values of that property, and for the 

collection of the state ad valorem taxes imposed on that property.

	(c-1)  The uniform state ad valorem tax shall be assessed on 

the valuation of property subject to the tax as determined by the 

appraisal officials in the county in which the property is located.  

If an appraisal official uses generally accepted appraisal 

standards and practices to appraise property subject to the uniform 

state ad valorem tax and the valuation of the property subject to 

that tax conforms to or is equalized by the local appraisal review 

process to conform to the accepted standards and practices, the 

assessment of a state ad valorem tax on that valuation is not 

invalid.  This subsection expires at the end of the 2006 ad valorem 

tax year.

	(d)  Notwithstanding Subsection (a) of this section, the 

legislature by general law may authorize the governing body of a 

school district to use revenue of the district, including proceeds 

from a uniform ad valorem tax imposed under Subsection (a), to 

provide relief from the uniform ad valorem tax imposed on residence 

homesteads in the school district.

	(e)  For the 2006 and 2007 tax years, the legislature by 

general law may establish the rate of the uniform state ad valorem 

tax at a rate not to exceed $1.00 for each $100 of taxable value.  

This subsection expires January 1, 2008.

	SECTION 3.  Section 3, Article VII, Texas Constitution, is 

amended by amending Subsection (e) and adding Subsections (f) 

through (i) to read as follows:

	(e)  The Legislature 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, whether such districts are composed of territory wholly 

within a county or in parts of two or more counties.

	(f)  A school district, as provided by general law, may 

impose an ad valorem tax on taxable property in the district for the 

purpose of providing an enriched educational program.  The rate of 

the enrichment tax may not exceed 15 cents for each $100 of taxable 

value.  A school district may not impose a tax under this subsection 

unless the tax is approved by the qualified voters of the district 

voting at an election to be held for that purpose.  An election held 

before January 1, 2006, to authorize an ad valorem tax for the 

maintenance of the public schools of a school district does not 

authorize the imposition of an enrichment tax under this 

subsection.

	(g)  The[, 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 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.

	(h)  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.

	(i)  An ad valorem tax approved by the voters of a junior 

college district under this section before November 8, 2005, is not 

affected by the amendment of this section approved by the voters at 

an election held on November 8, 2005, and the junior college 

district is not required to hold a new election to authorize the 

existing tax.  This subsection expires January 1, 2006.

	SECTION 4.  Section 3-b, Article VII, Texas Constitution, is 

amended to read as follows:

	Sec. 3-b.  No tax for the enrichment [maintenance] of public 

free schools voted in any independent school district and no tax for 

the maintenance of a junior college voted by a junior college 

district, nor any bonds voted in any such district, but unissued, 

shall be abrogated, cancelled, or invalidated by change of any kind 

in the boundaries thereof.  After any change in boundaries, the 

governing body of any such district, without the necessity of an 

additional election, shall have the power to assess, levy, and 

collect ad valorem taxes on all taxable property within the 

boundaries of the district as changed, for the purposes of the 

enrichment [maintenance] of public free schools or the maintenance 

of a junior college, as the case may be, and the payment of 

principal of and interest on all bonded indebtedness outstanding 

against, or attributable, adjusted, or allocated to, such district 

or any territory therein, in the amount, at the rate, or not to 

exceed the rate, and in the manner authorized in the district prior 

to the change in its boundaries, and further in accordance with the 

laws under which all such bonds, respectively, were voted; and such 

governing body also shall have the power, without the necessity of 

an additional election, to sell and deliver any unissued bonds 

voted in the district prior to any such change in boundaries, and to 

assess, levy, and collect ad valorem taxes on all taxable property 

in the district as changed, for the payment of principal of and 

interest on such bonds in the manner permitted by the laws under 

which such bonds were voted.  In those instances where the 

boundaries of any such independent school district are changed by 

the annexation of, or consolidation with, one or more whole school 

districts, the taxes to be levied for the purposes hereinabove 

authorized may be in the amount or at not to exceed the rate 

theretofore voted in the district having at the time of such change 

the greatest scholastic population according to the latest 

scholastic census and only the unissued bonds of such district 

voted prior to such change, may be subsequently sold and delivered 

and any voted, but unissued, bonds of other school districts 

involved in such annexation or consolidation shall not thereafter 

be issued.

	SECTION 5.  Section 1-j, Article VIII, Texas Constitution, 

is amended by adding Subsections (d) and (e) to read as follows:

	(d)  Property described by Subsection (a) of this section is 

not exempt from the uniform state ad valorem tax imposed for 

elementary and secondary public free school purposes unless 

expressly exempted by a general law enacted after January 1, 2005.

	(e)  Notwithstanding Subsection (d) of this section, 

property described by Subsection (a) of this section that is held at 

a location at which property described by that subsection was 

exempt from taxation by a school district in the 2005 tax year is 

exempt from the uniform state ad valorem tax imposed for elementary 

and secondary public free school purposes.

	SECTION 6.  This proposed constitutional amendment shall be 

submitted to the voters at an election to be held November 8, 2005. 

The ballot shall be printed to permit voting for or against the 

proposition:  "The constitutional amendment authorizing a uniform 

statewide property tax for public education, abolishing school 

district property taxes for maintenance purposes, and authorizing a 

limited school district property tax for educational enrichment if 

approved by the voters of the district."