83R7699 SMH/KKA-D
 
  By: Duncan S.J.R. No. 58
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment imposing a state property tax
  for public education, authorizing the legislature to establish for
  purposes of that tax a limit on the maximum appraised value of a
  residence homestead of 105 percent of the appraised value of the
  property for the preceding tax year, prohibiting school district
  property taxes for maintenance purposes, and authorizing school
  district property taxes for educational enrichment.
         BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 1-e, Article VIII, Texas Constitution,
  is amended to read as follows:
         Sec. 1-e.  Except as provided by Section 3-a, Article VII, of
  this constitution, no [No] State ad valorem taxes shall be levied
  upon any property within this State.
         SECTION 2.  Article VII, Texas Constitution, is amended by
  adding Section 3-a to read as follows:
         Sec. 3-a.  (a) A state ad valorem tax for elementary and
  secondary public free school purposes is imposed on all taxable
  property at a rate of $1 for each $100 of taxable value.
         (b)  Notwithstanding Subsection (a) of this section and
  Section 1, Article VIII, of this constitution, the legislature
  shall provide for phasing in the imposition of the state ad valorem
  tax over a period of five years by basing the tax rate applicable to
  property that has situs in a particular school district on the
  maintenance and operations ad valorem tax rate of the district in
  the 2013 ad valorem tax year.  This subsection expires at the end of
  the 2018 ad valorem tax year.
         (c)  Notwithstanding Section 23, Article VIII, of this
  constitution, the legislature may provide for the appraisal of
  property subject to state ad valorem taxes, for the equalization of
  the taxable values of that property, and for the collection of the
  state ad valorem taxes imposed on that property.
         (d)  State ad valorem taxes shall be assessed on the
  valuation of property subject to those taxes as determined by the
  appraisal officials in the county in which the property is located.
  If an appraisal official uses generally accepted appraisal
  standards and practices to appraise property subject to the state
  ad valorem tax and the valuation of the property subject to that tax
  conforms to or is equalized by the local appraisal review process to
  conform to the accepted standards and practices, the assessment of
  a state ad valorem tax on that valuation is not invalid. This
  subsection expires at the end of the 2014 ad valorem tax year.
         (e)  For purposes of this constitution, including Section
  22, Article VIII, the revenue from the state ad valorem tax imposed
  under this section is state tax revenue dedicated by this
  constitution.
         SECTION 3.  Section 3, Article VII, Texas Constitution, is
  amended by amending Subsections (d) and (e) and adding Subsections
  (f) through (i) to read as follows:
         (d)  The Legislature may provide for the formation of school
  districts by general laws, and all such school districts may
  embrace parts of two or more counties.
         [(e)]  The Legislature by general law may provide [shall be
  authorized to pass laws for the assessment and collection of taxes
  in all school districts and] for the management and control of the
  public [school or] schools of such districts.
         (e)  The Legislature by general law may authorize a school
  district to impose an ad valorem tax on all taxable property in the
  district for the purpose of providing an enriched educational
  program.
         (f)  The Legislature by general law may authorize a school
  district to impose an additional ad valorem tax on all taxable
  property in the district[, whether such districts are composed of
  territory wholly within a county or in parts of two or more
  counties, and the Legislature may authorize an additional ad
  valorem tax to be levied and collected within all school districts
  for the further maintenance of public free schools, and] for the
  erection and equipment of school buildings.
         (g)  A school district may not impose a tax under Subsection
  (e) or (f) of this section unless the tax is approved by [therein;
  provided that] a majority of the qualified voters of the district
  voting at an election to be held for that purpose[, shall approve
  the tax].
         (h)  The Legislature may pass laws for the creation of junior
  college districts, the management and control of those districts,
  and the imposition of ad valorem taxes in those districts. A junior
  college district may not impose a tax under this subsection unless
  the tax is approved by a majority of the qualified voters of the
  district voting at an election held for that purpose. A junior
  college district is not a school district for purposes of this
  section.
         (i)  An ad valorem tax approved by the voters of a junior
  college district under this section before November 5, 2013, is not
  affected by the amendment of this section approved by the voters at
  an election held on November 5, 2013, and the junior college
  district is not required to hold a new election to authorize the
  existing tax. This subsection expires January 1, 2014.
         SECTION 4.  Section 3-b, Article VII, Texas Constitution, is
  amended to read as follows:
         Sec. 3-b.  No tax for the enrichment [maintenance] of public
  free schools voted in any independent school district and no tax for
  the maintenance of a junior college voted by a junior college
  district, nor any bonds voted in any such district, but unissued,
  shall be abrogated, cancelled, or invalidated by change of any kind
  in the boundaries thereof.  After any change in boundaries, the
  governing body of any such district, without the necessity of an
  additional election, shall have the power to assess, levy, and
  collect ad valorem taxes on all taxable property within the
  boundaries of the district as changed, for the purposes of the
  enrichment [maintenance] of public free schools or the maintenance
  of a junior college, as the case may be, and the payment of
  principal of and interest on all bonded indebtedness outstanding
  against, or attributable, adjusted, or allocated to, such district
  or any territory therein, in the amount, at the rate, or not to
  exceed the rate, and in the manner authorized in the district prior
  to the change in its boundaries, and further in accordance with the
  laws under which all such bonds, respectively, were voted; and such
  governing body also shall have the power, without the necessity of
  an additional election, to sell and deliver any unissued bonds
  voted in the district prior to any such change in boundaries, and to
  assess, levy, and collect ad valorem taxes on all taxable property
  in the district as changed, for the payment of principal of and
  interest on such bonds in the manner permitted by the laws under
  which such bonds were voted.  In those instances where the
  boundaries of any such independent school district are changed by
  the annexation of, or consolidation with, one or more whole school
  districts, the taxes to be levied for the purposes hereinabove
  authorized may be in the amount or at not to exceed the rate
  theretofore voted in the district having at the time of such change
  the greatest scholastic population according to the latest
  scholastic census and only the unissued bonds of such district
  voted prior to such change, may be subsequently sold and delivered
  and any voted, but unissued, bonds of other school districts
  involved in such annexation or consolidation shall not thereafter
  be issued.
         SECTION 5.  Section 1(i), Article VIII, Texas Constitution,
  is amended to read as follows:
         (i)  Notwithstanding Subsections (a) and (b) of this
  section, the Legislature by general law may limit the maximum
  appraised value of a residence homestead for ad valorem tax
  purposes in a tax year to the lesser of the most recent market value
  of the residence homestead as determined by the appraisal entity
  or, for purposes of ad valorem taxation by the State under Section
  3-a, Article VII, of this constitution, 105 [110] percent, or a
  greater percentage, of the appraised value of the residence
  homestead for the preceding tax year or, for purposes of ad valorem
  taxation by a political subdivision of this State, 110 percent, or a
  greater percentage, of the appraised value of the residence
  homestead for the preceding tax year. A limitation on appraised
  values authorized by this subsection:
               (1)  takes effect as to a residence homestead on the
  later of the effective date of the law imposing the limitation or
  January 1 of the tax year following the first tax year the owner
  qualifies the property for an exemption under Section 1-b of this
  article; and
               (2)  expires on January 1 of the first tax year that
  neither the owner of the property when the limitation took effect
  nor the owner's spouse or surviving spouse qualifies for an
  exemption under Section 1-b of this article.
         SECTION 6.  The following temporary provision is added to
  the Texas Constitution:
         TEMPORARY PROVISION. (a) This temporary provision applies to
  the constitutional amendment proposed by the 83rd Legislature,
  Regular Session, 2013, imposing a state property tax for public
  education, authorizing the legislature to establish for purposes of
  that tax a limit on the maximum appraised value of a residence
  homestead of 105 percent of the appraised value of the property for
  the preceding tax year, prohibiting school district property taxes
  for maintenance purposes, and authorizing school district property
  taxes for educational enrichment.
         (b)  The amendment takes effect January 1, 2014.
         (c)  This temporary provision expires January 1, 2015.
         SECTION 7.  This proposed constitutional amendment shall be
  submitted to the voters at an election to be held November 5, 2013.
  The ballot shall be printed to permit voting for or against the
  proposition:  "The constitutional amendment imposing a state
  property tax for public education, authorizing the legislature to
  establish for purposes of that tax a limit on the maximum appraised
  value of a residence homestead of 105 percent of the appraised value
  of the property for the preceding tax year, prohibiting school
  district property taxes for maintenance purposes, and authorizing
  school district property taxes for educational enrichment."