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A BILL TO BE ENTITLED
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AN ACT
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relating to the abolition of school district maintenance and |
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operations ad valorem taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. (a) The legislature finds that: |
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(1) ad valorem taxes are an inequitable source of |
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revenue to fund the maintenance and operations of school districts; |
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(2) school district maintenance and operations ad |
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valorem taxes increase annually without regard to the property |
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owner's ability to pay; |
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(3) school district maintenance and operations ad |
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valorem taxes are perpetual and detrimental to private property |
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rights as secured by the Texas Constitution; |
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(4) the use of ad valorem taxes as a means to finance |
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the maintenance of public free schools has led directly to three |
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decades of school finance litigation in which the Texas Supreme |
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Court has repeatedly declared the system unconstitutional and has |
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urged the legislature to "choose a new path" of revenue for public |
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free schools; and |
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(5) school district maintenance and operations ad |
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valorem taxes have created an inequitable and complicated means of |
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attempting to equalize funding by redistributing ad valorem tax |
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revenue under a system referred to as "Robin Hood." |
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(b) It is the intent of the legislature to abolish school |
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district maintenance and operations ad valorem taxes and to create |
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a more equitable means of meeting the state's constitutional duty |
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to make suitable provision for the support and maintenance of an |
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efficient system of public free schools. |
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SECTION 2. Section 45.002, Education Code, is repealed. |
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SECTION 3. (a) Except as provided by Subsection (b) of this |
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section, this Act takes effect September 1, 2011. |
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(b) Section 2 of this Act takes effect January 1, 2016, but |
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only if the constitutional amendment proposed by the 82nd |
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Legislature, Regular Session, 2011, to abolish school district |
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maintenance and operations ad valorem taxes beginning on January 1, |
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2016, in order that the legislature may enact a fairer system of |
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fully funding public education is approved by the voters. If that |
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amendment is not approved by the voters, Section 2 of this Act has |
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no effect. |