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A BILL TO BE ENTITLED
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AN ACT
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relating to the adoption of an ad valorem tax rate by a school |
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district. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 26.05, Tax Code, is amended by amending |
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Subsection (b) and adding Subsection (b-1) to read as follows: |
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(b) A taxing unit may not impose property taxes in any year |
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until the governing body has adopted a tax rate for that year, and |
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the annual tax rate must be set by ordinance, resolution, or order, |
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depending on the method prescribed by law for adoption of a law by |
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the governing body. The vote on the ordinance, resolution, or order |
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setting the tax rate must be separate from the vote adopting the |
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budget. The vote on the ordinance, resolution, or order setting a |
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tax rate that exceeds the effective tax rate must be a record vote. |
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Except as provided by Subsection (b-1), a [A] motion to adopt an |
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ordinance, resolution, or order setting a tax rate that exceeds the |
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effective tax rate must be made in the following form: "I move that |
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property taxes be increased by the adoption of a tax rate of |
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(specify tax rate)." If the ordinance, resolution, or order sets a |
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tax rate that, if applied to the total taxable value, will impose an |
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amount of taxes to fund maintenance and operation expenditures of |
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the taxing unit that exceeds the amount of taxes imposed for that |
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purpose in the preceding year, the taxing unit must: |
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(1) include in the ordinance, resolution, or order in |
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type larger than the type used in any other portion of the document: |
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(A) the following statement: "THIS TAX RATE WILL |
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RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR'S |
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TAX RATE."; and |
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(B) if the tax rate exceeds the effective |
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maintenance and operations rate, the following statement: "THE TAX |
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RATE WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 |
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HOME BY APPROXIMATELY $(Insert amount)."; and |
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(2) include on the home page of any Internet website |
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operated by the unit: |
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(A) the following statement: "(Insert name of |
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unit) ADOPTED A TAX RATE THAT WILL RAISE MORE TAXES FOR MAINTENANCE |
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AND OPERATIONS THAN LAST YEAR'S TAX RATE"; and |
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(B) if the tax rate exceeds the effective |
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maintenance and operations rate, the following statement: "THE TAX |
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RATE WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 |
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HOME BY APPROXIMATELY $(Insert amount)." |
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(b-1) A motion to adopt a resolution or order setting a tax |
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rate for a school district is not required to be made in the form |
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prescribed by Subsection (b) if the amount of taxes due on the |
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average residence in the district under the proposed tax rate will |
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not exceed the amount of taxes due on the average residence in the |
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district under the tax rate for the preceding year as determined |
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under Section 44.004(c), Education Code. |
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SECTION 2. This Act applies only to ad valorem taxes imposed |
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for a tax year beginning on or after January 1, 2008. |
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SECTION 3. This Act takes effect January 1, 2008. |
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* * * * * |