79S30294 ESH-D

By:  Phillips                                                     H.B. No. 48 



A BILL TO BE ENTITLED

AN ACT

relating to voter approval of certain school district property tax 
increases.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Subchapter A, Chapter 45, Education Code, is 
amended by adding Section 45.007 to read as follows:
	Sec. 45.007.  VOTER APPROVAL OF CERTAIN MAINTENANCE TAX 
INCREASES REQUIRED. (a) Notwithstanding any other law, a school 
district may not adopt a maintenance tax rate that exceeds the 
maximum rate the district is permitted to impose under a law enacted 
by the 79th Legislature, 3rd Called Session, 2006, unless the rate 
is approved by a majority of the voters voting in an election called 
for that purpose. For purposes of this subsection, the maximum rate 
a district is permitted to impose under a law enacted by the 79th 
Legislature, 3rd Called Session, 2006, is:
		(1)  for a tax year for which that law permits a 
specific maximum rate, the maximum rate permitted for that tax 
year; or
		(2)  for any other tax year, the lowest maximum rate 
permitted under that law for any tax year after the 2005 tax year.
	(b)  Subsection (a) applies to the rate of any ad valorem tax 
imposed by a school district, other than a tax to pay the interest 
and principal on bonds issued under Section 45.001, regardless of 
the name by which the tax is called.
	(c)  Subsection (a) applies to a maintenance tax rate a 
school district proposes to adopt even if that proposed rate does 
not exceed the maximum maintenance tax rate approved by the voters 
of the district in an election held before April 17, 2006.
	SECTION 2.  This Act prevails over any other Act of the 79th 
Legislature, 3rd Called Session, 2006, regardless of the relative 
dates of enactment.
	SECTION 3.  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.