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A BILL TO BE ENTITLED
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AN ACT
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relating to the date for holding an election to ratify the ad |
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valorem tax rate of 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 26.08(b), Tax Code, is amended to read as |
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follows: |
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(b) The governing body shall order that the election be held |
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in the school district on the first uniform election date |
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prescribed by [a date not less than 30 or more than 90 days after the
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day on which it adopted the tax rate.] Section 41.001, Election |
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Code, that allows sufficient time to comply with other requirements |
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of law [does not apply to the election unless a date specified by
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that section falls within the time permitted by this section]. At |
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the election, the ballots shall be prepared to permit voting for or |
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against the proposition: "Approving the ad valorem tax rate of |
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$_____ per $100 valuation in (name of school district) for the |
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current year, a rate that is $_____ higher per $100 valuation than |
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the school district rollback tax rate, for the purpose of |
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(description of purpose of increase)." The ballot proposition must |
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include the adopted tax rate and the difference between that rate |
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and the rollback tax rate in the appropriate places. |
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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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2017 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 2017 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 2018 tax year, and the law in effect when the tax |
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rate was adopted applies to the 2017 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 on the 91st day after the last day of the |
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legislative session. |