Amend CSHB 3646 by adding the following appropriately
numbered SECTIONS to the bill and renumbering subsequent SECTIONS
of the bill accordingly:
SECTION ____. Section 26.01(e), Tax Code, is amended to
read as follows:
(e) Except as provided by Subsection (f), by April 30 [June
7], the chief appraiser shall prepare and certify to the assessor
for each county, municipality, and school district participating in
the appraisal district an estimate of the taxable value of property
in that taxing unit. The chief appraiser shall assist each county,
municipality, and school district in determining values of property
in that taxing unit for the taxing unit's budgetary purposes.
SECTION ____. Section 26.05, Tax Code, is amended by adding
Subsection (g) to read as follows:
(g) Notwithstanding Subsection (a), the governing body of a
school district that elects to adopt a tax rate before the adoption
of a budget for the fiscal year that begins in the current tax year
may adopt a tax rate for the current tax year before receipt of the
certified appraisal roll for the school district if the chief
appraiser of the appraisal district in which the school district
participates has certified to the assessor for the school district
an estimate of the taxable value of property in the school district
as provided by Section 26.01(e). If a school district adopts a tax
rate under this subsection, the effective tax rate and the rollback
tax rate of the district shall be calculated based on the certified
estimate of taxable value.
SECTION ____. Section 44.004, Education Code, is amended by
amending Subsection (h) and adding Subsection (j) to read as
follows:
(h) Notwithstanding any other provision of this section, a
school district with a fiscal year beginning July 1 may use the
certified estimate of the taxable value of district property
required by Section 26.01(e) [26.01(d)], Tax Code, in preparing the
notice required by this section if the district does not receive on
or before June 7 the certified appraisal roll for the district
required by Section 26.01(a), Tax Code.
(j) Notwithstanding Subsections (g), (h), and (i), a school
district may adopt a budget after the district adopts a tax rate for
the tax year in which the fiscal year covered by the budget begins
if the district elects to adopt a tax rate before receiving the
certified appraisal roll for the district as provided by Section
26.05(g). If a school district elects to adopt a tax rate before
adopting a budget, the district must publish notice and hold a
meeting for the purpose of discussing the proposed tax rate as
provided by this section. Following adoption of the tax rate, the
district must publish notice and hold another public meeting before
the district may adopt a budget. The comptroller shall prescribe
the language and format to be used in the notices. The school
district may use the certified estimate of taxable value in
preparing a notice under this subsection.
SECTION ____. Section 3.005, Election Code, is amended by
amending Subsection (a) and adding Subsection (d) to read as
follows:
(a) Except as provided by Subsections [Subsection] (c) and
(d), an election ordered by an authority of a political subdivision
shall be ordered not later than the 62nd day before election day.
(d) An election under Section 26.08, Tax Code, to ratify a
tax rate adopted by the governing body of a school district under
Section 26.05(g) of that code shall be ordered not later than the
30th day before election day.
SECTION ____. Section 4.008, Election Code, is amended to
read as follows:
Sec. 4.008. NOTICE TO COUNTY CLERK. (a) Except as provided
by Subsection (b), the [The] governing body of a political
subdivision, other than a county, that orders an election shall
deliver notice of the election to the county clerk of each county in
which the political subdivision is located not later than the 60th
day before election day.
(b) The governing body of a school district that orders an
election under Section 26.08, Tax Code, to ratify an ad valorem tax
rate adopted by the governing body under Section 26.05(g) of that
code shall deliver notice of the election to the county clerk of
each county in which the school district is located not later than
the 30th day before election day.
SECTION ____. Section 44.004, Education Code, Sections
3.005 and 4.008, Election Code, and Sections 26.01 and 26.05, Tax
Code, as amended by this Act, apply only to ad valorem taxes imposed
for a tax year beginning on or after the effective date of this Act.