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A BILL TO BE ENTITLED
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AN ACT
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relating to the calculation of the rollback tax rate of 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 26.08, Tax Code, is amended by adding |
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Subsection (p) to read as follows: |
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(p) Notwithstanding Subsections (i), (n), and (o), if for |
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the preceding tax year the district adopted a maintenance and |
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operations tax rate that was less than the district's effective |
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maintenance and operations tax rate for that tax year, the rollback |
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tax rate of the district for the current tax year is calculated as |
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if the district adopted a maintenance and operations tax rate for |
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the preceding tax year that was equal to the district's effective |
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maintenance and operations tax rate for that tax year. |
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SECTION 2. (a) The change in law made by this Act applies |
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to the ad valorem tax rate of a school district beginning with the |
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2009 tax year, except as provided by Subsection (b) of this section. |
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(b) If the governing body of a school district adopted an ad |
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valorem tax rate for the school district for the 2009 tax year |
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before the effective date of this Act, the change in law made by |
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this Act applies to the ad valorem tax rate of that school district |
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beginning with the 2010 tax year, and the law in effect when the tax |
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rate was adopted applies to the 2009 tax year with respect to that |
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school district. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2009. |