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A BILL TO BE ENTITLED
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AN ACT
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relating to school district ad valorem tax rates. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 26.08, Tax Code, is amended by adding |
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Subsections (q) and (r) to read as follows: |
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(q) This subsection applies only to a school district |
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described by Subsection (n) whose adopted tax rate was approved at |
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an election under this section in the 2006 tax year or any |
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subsequent tax year. Notwithstanding Subsection (n), for purposes |
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of this section, the rollback tax rate of the school district is the |
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higher of: |
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(1) the amount computed under Subsection (n); or |
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(2) the sum of the following: |
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(A) the highest maintenance and operations tax |
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rate adopted by the district for the 2007 tax year or any subsequent |
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tax year in which the adopted tax rate of the district was approved |
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at an election under this section; and |
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(B) the district's current debt rate. |
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(r) Subsection (q) applies to a school district only if the |
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district has adopted a tax rate equal to or higher than the rate |
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provided by that subsection for any tax year in the preceding 10 tax |
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years. |
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SECTION 2. (a) The comptroller of public accounts shall |
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conduct a study to determine: |
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(1) the number of school districts that adopt an ad |
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valorem tax rate for the tax year in which this Act takes effect |
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that is lower than the district's ad valorem tax rate for the tax |
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year preceding that tax year and then, for the tax year following |
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the tax year in which this Act takes effect, adopt an ad valorem tax |
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rate that is higher than the district's ad valorem tax rate for the |
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tax year in which this Act takes effect; and |
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(2) the number of school districts that adopted an ad |
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valorem tax rate for the second tax year preceding the tax year in |
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which this Act takes effect that was lower than the district's ad |
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valorem tax rate for the tax year preceding that tax year and then, |
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for the tax year preceding the tax year in which this Act takes |
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effect, adopted an ad valorem tax rate that was higher than the |
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district's ad valorem tax rate for the second tax year preceding the |
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tax year in which this Act takes effect. |
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(b) The comptroller of public accounts shall report the |
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results of the study conducted under this section to each member of |
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the legislature not later than December 1, 2019. |
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SECTION 3. (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 4. 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 September 1, 2017. |
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