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Amend CSHB 1006 by adding the following section to the bill
and renumbering existing sections accordingly:
SECTION . Chapter 26, Tax Code, is amended by adding
Section 26.046 to read as follows:
Sec. 26.046. ROLLBACK RELIEF FOR UNFUNDED STATE MANDATE. (a)
In this section, "state mandate" means a statutory provision
enacted by the legislature, or a rule or order implementing a state
statue that is prescribed or issued by a state officer or state
agency in the executive branch of state government and that:
(1) takes effect on or after January 1, 2005; and
(2) requires a taxing unit to establish, expand, or
change an activity in a way that requires an expenditure of revenue
that would not have been required in the absence of the statutory
provision, rule, or order.
(b) For purposes of this section, a state mandate is
considered to be unfunded during any period for which the state has
not provided, by legislative appropriation or otherwise, for the
affected taxing unit to receive state or federal funds in an amount
estimated to be sufficient to meet the cost of complying with or
implementing the mandate. If the legislature provides for funds by
authorizing or requiring an affected taxing unit to collect a
regulatory or user fee that the state will impose or that a taxing
unit is authorized to impose on persons who engage in an activity
that is the subject of or is directly connected to the subject of
the state mandate, the anticipated revenue from the fee is
considered for purposes of this section to be funds provided by the
state to pay for the costs of the state mandate.
(c) This section does not apply to:
(1) a state mandate the existence of which is necessary
for compliance with the requirement of the Texas Constitution, a
court order, or federal law, including state mandate that is
necessary for continued participation in a federal program;
(2) a state statute that creates a criminal offense or
changes the elements of a criminal offense;
(3) a decision or order by a state officer or state
agency that requires a taxing unit to comply with, or that sanctions
the taxing unit for failure to comply with, a law, rule, or order
that is not an unfunded state mandate to which this section applies;
or
(4) a state mandate regarding basic administrative
matters of government, including matters affecting recordkeeping
or public access to government meetings or government information
and including matters related to notice or a hearing for a
governmental action or related to other issues of administrative
procedure.
(d) Subject to Subsections (g) and (h), in the first year in
which a taxing unit adopts a tax rate after the year in which and
unfunded state mandate first applies to the taxing unit, the
effective tax rate, the rollback tax rate, and the super rollback
tax rate for the taxing unit are increased by the rate that, if
applied to current total value, would impose an amount of taxes
equal to the amount the taxing unit is required to spend to comply
with or implement the mandate in that year.
(e) In each subsequent year that the taxing unit adopts a tax
rate, if the amount the taxing unit is required to spend to comply
with or implement the unfunded state mandate is greater than the
amount required to be spent for the mandate in the preceding year,
the effective tax rate, the roll back tax rate, and the super
rollback tax rate for the taxing unit are increased by the rate
that, if applied to current total value, would impose an amount of
taxes equal to the increase in the amount required to be spent to
comply with or implement the mandate in that year.
(f) A taxing unit shall include a notice of an increase in
the effective tax rate, the rollback tax rate, and the super
rollback tax rate made as provided by this section, including a
description of and the estimated amount of the unfunded state
mandate in the information published under Sections 26.04 and 26.06
of this code, Section 44.004, Education Code, or Section 49.236,
Water Code.
(g) On or before the September 1 following a regular session
of the legislature and on or before the 90th day after the last day
of a special session of the legislature, the comptroller shall
publish a list of legislative mandates for which the legislature
has not provided reimbursement as provided by Subsection (b) and
that were enacted by the legislature during that legislative
session. By that same date the comptroller shall:
(1) remove from the list of legislative mandates or a
previous legislative session a legislative session a legislative
mandate:
(A) for which the legislature has provided
reimbursement as provided by Subsection (b); or
(B) that is no longer in effect; and
(2) add to the list a legislative mandate from a
previous legislative session for which reimbursement was provided
as provided by Subsection (b) in the previous session but for which
reimbursement was not provided in the most recent regular session
or in any subsequent special session.
(h) The comptroller shall deliver the list prepared under
Subsection (g) to the secretary of state for publication in the
Texas Register.
(i) A taxing unit that believes it is subject to an unfunded
state mandate that is not listed by the comptroller under
Subsection (g) must apply in writing to the comptroller for a
determination as to whether the taxing unit is subject to an
unfunded state mandate. The comptroller shall make the
determination as soon as practicable and send a copy of the
determination to the chief executive officer of the taxing unit. If
the comptroller determines that an unfunded mandate exists, the
comptroller shall add the unfunded mandate to the list published
under Subsection (g) as soon as practicable and deliver a notice of
the addition to the secretary of state for publication in the Texas
Register.