| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the calculation of the rollback tax rate of a school |
|
|
district and a related study. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 26.08, Tax Code, is amended by adding |
|
|
Subsections (q) and (r) to read as follows: |
|
|
(q) This subsection applies only to a school district |
|
|
described by Subsection (n) whose adopted tax rate was approved at |
|
|
an election under this section in the 2006 tax year or any |
|
|
subsequent tax year. Notwithstanding Subsection (n), for purposes |
|
|
of this section, the rollback tax rate of the school district is the |
|
|
higher of: |
|
|
(1) the amount computed under Subsection (n); or |
|
|
(2) the sum of the following: |
|
|
(A) the highest maintenance and operations tax |
|
|
rate adopted by the district for the 2007 tax year or any subsequent |
|
|
tax year in which the adopted tax rate of the district was approved |
|
|
at an election under this section; and |
|
|
(B) the district's current debt rate. |
|
|
(r) Subsection (q) applies to a school district only if the |
|
|
district has adopted a tax rate equal to or higher than the rate |
|
|
provided by that subsection for any tax year in the preceding 10 tax |
|
|
years. |
|
|
SECTION 2. (a) The comptroller of public accounts shall |
|
|
conduct a study to determine: |
|
|
(1) the number of school districts that adopt an ad |
|
|
valorem tax rate for the tax year in which this Act takes effect |
|
|
that is lower than the district's ad valorem tax rate for the tax |
|
|
year preceding that tax year and then, for the tax year following |
|
|
the tax year in which this Act takes effect, adopt an ad valorem tax |
|
|
rate that is higher than the district's ad valorem tax rate for the |
|
|
tax year in which this Act takes effect; and |
|
|
(2) the number of school districts that adopted an ad |
|
|
valorem tax rate for the second tax year preceding the tax year in |
|
|
which this Act takes effect that was lower than the district's ad |
|
|
valorem tax rate for the tax year preceding that tax year and then, |
|
|
for the tax year preceding the tax year in which this Act takes |
|
|
effect, adopted an ad valorem tax rate that was higher than the |
|
|
district's ad valorem tax rate for the second tax year preceding the |
|
|
tax year in which this Act takes effect. |
|
|
(b) The comptroller of public accounts shall report the |
|
|
results of the study conducted under this section to each member of |
|
|
the legislature not later than December 1, 2021. |
|
|
SECTION 3. (a) The change in law made by this Act applies to |
|
|
the ad valorem tax rate of a school district beginning with the 2019 |
|
|
tax year, except as provided by Subsection (b) of this section. |
|
|
(b) If the governing body of a school district adopted an ad |
|
|
valorem tax rate for the school district for the 2019 tax year |
|
|
before the effective date of this Act, the change in law made by |
|
|
this Act applies to the ad valorem tax rate of that school district |
|
|
beginning with the 2020 tax year, and the law in effect when the tax |
|
|
rate was adopted applies to the 2019 tax year with respect to that |
|
|
school district. |
|
|
SECTION 4. This Act takes effect immediately if it receives |
|
|
a vote of two-thirds of all the members elected to each house, as |
|
|
provided by Section 39, Article III, Texas Constitution. If this |
|
|
Act does not receive the vote necessary for immediate effect, this |
|
|
Act takes effect September 1, 2019. |