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A BILL TO BE ENTITLED
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AN ACT
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relating to procedural requirements for adopting and filing a |
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school district budget and voting requirements for setting a |
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property tax rate by the governing body of a taxing unit, including |
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a school district. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 44.004(f), Education Code, is amended to |
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read as follows: |
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(f) The board of trustees, at the meeting called for that |
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purpose, shall adopt a budget to cover all expenditures for the |
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school district for the next succeeding fiscal year. A vote to |
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adopt the budget must be a record vote. Any taxpayer of the |
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district may be present and participate in the meeting. |
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SECTION 2. Section 44.005, Education Code, is amended to |
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read as follows: |
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Sec. 44.005. [FILING OF] ADOPTED BUDGET. (a) On or before |
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a date set by the State Board of Education, the budget must be filed |
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with the agency according to the rules established by the State |
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Board of Education. |
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(b) The filed budget must contain a cover page that |
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includes: |
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(1) if the budget requires raising more revenue from |
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property taxes than in the previous year, the following statement |
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in 18-point or larger type: "This budget will raise more total |
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property taxes than last year's budget by (insert total dollar |
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amount of increase and percentage increase), and of that amount |
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(insert amount computed by multiplying the proposed tax rate by the |
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value of new property added to the roll) is tax revenue to be raised |
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from new property added to the tax roll this year."; |
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(2) the school district property tax rates for the |
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preceding and current fiscal years, including: |
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(A) the adopted property tax rate; |
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(B) the effective tax rate; |
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(C) the effective maintenance and operations tax |
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rate; |
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(D) the rollback tax rate; and |
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(E) the debt rate; |
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(3) the total amount of bonds and other debt |
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obligations owed by the district as of the date of the adoption of |
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the budget; |
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(4) a list of district expenditures comparing the |
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preceding and current fiscal year expenditures for the following |
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categories: |
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(A) total per student expenditures; |
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(B) per student expenditures for classroom |
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instruction activities; |
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(C) per student expenditures for administrative |
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and instructional support activities; |
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(D) per student expenditures for district |
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operations; and |
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(E) per student expenditures for debt service |
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requirements; and |
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(5) the record vote of each member of the board of |
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trustees by name voting on: |
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(A) the adoption of the budget; and |
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(B) the setting of the property tax rate for the |
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current fiscal year, if the vote has been taken. |
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(c) The district shall take action to ensure that the cover |
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page of the budget is amended to include the record vote of each |
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member of the board of trustees by name following the vote on the |
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setting of the property tax rate for the current fiscal year, if the |
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information is not included on the cover page. |
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(d) On or before the date described by Subsection (a), the |
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school district shall post a copy of the adopted budget, including |
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the required cover page, on the district's Internet website, if the |
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district operates an Internet website, and maintain the information |
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for at least three consecutive fiscal years. |
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SECTION 3. Section 26.05(b), Tax Code, is amended to read as |
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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 |
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vote. A motion to adopt an ordinance, resolution, or order setting |
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a tax rate that exceeds the effective tax rate must be made in the |
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following form: "I move that the property tax rate be increased by |
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the adoption of a tax rate of (specify tax rate), which is |
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effectively a (insert percentage by which the proposed tax rate |
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exceeds the effective tax rate) percent increase in the tax rate." |
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If the ordinance, resolution, or order sets a tax rate that, if |
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applied to the total taxable value, will impose an amount of taxes |
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to fund maintenance and operation expenditures of the taxing unit |
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that exceeds the amount of taxes imposed for that purpose in the |
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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 EFFECTIVELY BE RAISED BY (INSERT PERCENTAGE BY WHICH THE |
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TAX RATE EXCEEDS THE EFFECTIVE MAINTENANCE AND OPERATIONS RATE) |
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PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A |
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$100,000 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 EFFECTIVELY BE RAISED BY (INSERT PERCENTAGE BY WHICH THE |
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TAX RATE EXCEEDS THE EFFECTIVE MAINTENANCE AND OPERATIONS RATE) |
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PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A |
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$100,000 HOME BY APPROXIMATELY $(Insert amount)." |
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SECTION 4. This Act applies only to a budget adopted, or a |
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vote taken on a fiscal matter, for a fiscal year beginning on or |
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after the effective date of this Act. A budget adopted, or a vote |
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taken on a fiscal matter, for a fiscal year beginning before the |
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effective date of this Act is governed by the law in effect when the |
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budget was adopted or the vote was taken, and that law is continued |
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in effect for that purpose. |
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SECTION 5. This Act takes effect September 1, 2013. |