79S30536 SMH-F

By:  Nixon                                                      H.J.R. No. 25 



A JOINT RESOLUTION

proposing a constitutional amendment to establish a maximum school 
district ad valorem tax rate for maintenance and operation purposes 
and to clarify that an ad valorem tax that is levied or collected by 
a school district in this state is not a state ad valorem tax.
	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:                       
	SECTION 1.  Section 3(e), Article VII, Texas Constitution, 
is amended 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 
school [such] districts, 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 and operation of public free schools 
at a rate not to exceed $1.30 for each $100 of taxable value of 
property in a district, and an additional ad valorem tax for the 
erection and equipment of school buildings by the districts.  A 
school district may not levy or collect 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].  A tax that is 
levied or collected under this subsection does not constitute and 
may not be construed to be a state ad valorem tax within the meaning 
of Section 1-e, Article VIII, of this constitution, regardless of 
the manner or method by which the tax is levied or collected or the 
manner or method by which the proceeds of the tax are disbursed.
	SECTION 2.  The following temporary provision is added to 
the Texas Constitution:
	TEMPORARY PROVISION.  (a)  This temporary provision applies 
to the constitutional amendment proposed by the 79th Legislature, 
3rd Called Session, 2006, to establish a maximum school district ad 
valorem tax rate for maintenance and operation purposes and to 
clarify that an ad valorem tax that is levied or collected by a 
school district in this state is not a state ad valorem tax and 
expires January 1, 2008.
	(b)  The maximum school district ad valorem tax rate for 
maintenance and operation purposes established by the amendment to 
Section 3, Article VII, of this constitution applies only to a tax 
year beginning on January 1, 2007.
	SECTION 3.  This proposed constitutional amendment shall be 
submitted to the voters at an election to be held November 7, 2006. 
The ballot shall be printed to permit voting for or against the 
proposition: "The constitutional amendment to establish a maximum 
school district ad valorem tax rate for maintenance and operation 
purposes and to clarify that an ad valorem tax that is levied or 
collected by a school district in this state is not a state ad 
valorem tax."