Amend CSSB 1 (house committee printing) as follows:
(1) Strike SECTION 21 of the bill (page 28, line 13).
(2) Add the following appropriately numbered SECTIONS to the bill:
SECTION ____. Chapter 140, Local Government Code, is amended by adding Section 140.012 to read as follows:
Sec. 140.012. UNFUNDED STATE MANDATES PAYABLE FROM PROPERTY TAXES. (a) The legislature finds that legislative mandates requiring political subdivisions to perform certain services, duties, and activities directly affect the property taxes imposed by those political subdivisions, including the calculation of rollback tax rates and the need, under certain circumstances, to secure voter approval of proposed tax rates.
(b) A political subdivision of this state is not required to comply with a law enacted by the legislature that mandates the creation, expansion, or modification of a service, duty, or activity that may be lawfully paid using the political subdivision's property tax revenue if compliance with that law would result in an increase in property taxes imposed by the political subdivision in any year in which the legislature does not appropriate or otherwise provide to the political subdivision, from a source other than the political subdivision's revenue, the amount of money necessary to comply with the law.
SECTION ____. This Act takes effect January 1, 2019, but only if the constitutional amendment proposed by HJR 31, 85th Legislature, 1st Called Session, 2017, is approved by the voters. If that amendment is not approved by the voters, this Act has no effect.
(3) Renumber the SECTIONS of the bill accordingly.