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A BILL TO BE ENTITLED
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AN ACT
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relating to a temporary exemption from the requirements regarding |
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voter approval of a proposed ad valorem tax rate that exceeds a |
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taxing unit's rollback tax rate following a disaster. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 26.07, Tax Code, is amended by adding |
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Subsection (a-1) to read as follows: |
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(a-1) Notwithstanding the other provisions of this section, |
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the governing body of a taxing unit may adopt a tax rate that |
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exceeds the rollback tax rate calculated as provided by this |
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chapter without being required to hold an election under this |
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section if any part of the taxing unit is located in an area |
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declared a disaster area during the 2017 tax year or a subsequent |
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tax year by the governor or by the president of the United States. |
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This subsection applies to the tax rate adopted by the governing |
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body of a taxing unit for the tax year in which the disaster is |
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declared and for the following 10 tax years. |
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SECTION 2. Section 26.08, Tax Code, is amended by amending |
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Subsection (a) and adding Subsection (a-1) to read as follows: |
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(a) If the governing body of a school district adopts a tax |
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rate that exceeds the district's rollback tax rate, the registered |
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voters of the district at an election held for that purpose must |
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determine whether to approve the adopted tax rate. [When increased
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expenditure of money by a school district is necessary to respond to
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a disaster, including a tornado, hurricane, flood, or other
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calamity, but not including a drought, that has impacted a school
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district and the governor has requested federal disaster assistance
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for the area in which the school district is located, an election is
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not required under this section to approve the tax rate adopted by
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the governing body for the year following the year in which the
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disaster occurs.] |
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(a-1) Notwithstanding the other provisions of this section, |
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the governing body of a school district may adopt a tax rate that |
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exceeds the rollback tax rate calculated as provided by this |
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section without being required to hold an election under this |
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section if any part of the school district is located in an area |
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declared a disaster area during the 2017 tax year or a subsequent |
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tax year by the governor or by the president of the United States. |
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This subsection applies to the tax rate adopted by the governing |
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body of a school district for the tax year in which the disaster is |
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declared and for the following 10 tax years. |
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SECTION 3. Section 49.236, Water Code, as added by Chapter |
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335 (S.B. 392), Acts of the 78th Legislature, Regular Session, |
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2003, is amended by adding Subsection (e) to read as follows: |
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(e) Notwithstanding the other provisions of this section, |
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the governing body of a district may adopt a tax rate that exceeds |
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the combined debt service, operation and maintenance, and contract |
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tax rate that would impose more than 1.08 times the amount of tax |
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imposed by the district in the preceding year on a residence |
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homestead appraised at the average appraised value of a residence |
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homestead in the district in that year, disregarding any homestead |
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exemption available only to disabled persons or persons 65 years of |
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age or older, without being required to hold an election under this |
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section if any part of the district is located in an area declared a |
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disaster area during the 2017 tax year or a subsequent tax year by |
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the governor or by the president of the United States. This |
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subsection applies to the tax rate adopted by the governing body of |
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a district for the tax year in which the disaster is declared and |
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for the following 10 tax years. |
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SECTION 4. The changes in law made by this Act apply to the |
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ad valorem tax rate of a taxing unit beginning with the 2020 tax |
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year. |
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SECTION 5. This Act takes effect January 1, 2020. |