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SENATE JOINT RESOLUTION
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proposing a constitutional amendment providing for the |
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appropriation of certain surplus state revenue for the purpose of |
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reducing school district maintenance and operations ad valorem |
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taxes. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Article VIII, Texas Constitution, is amended by |
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adding Section 7-e to read as follows: |
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Sec. 7-e. (a) Subject to Subsection (c) of this section, |
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the comptroller of public accounts shall: |
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(1) allocate for deposit to the credit of a tax |
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reduction and excellence in education fund state tax revenue that |
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is not constitutionally or statutorily dedicated in an amount equal |
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to 90 percent of the amount by which the amount of state tax revenue |
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that is not constitutionally or statutorily dedicated received in a |
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state fiscal biennium exceeds 104 percent of the amount of state tax |
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revenue that is not constitutionally or statutorily dedicated that |
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was received during the preceding state fiscal biennium; and |
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(2) periodically deposit to the credit of the tax |
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reduction and excellence in education fund the revenue allocated |
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under Subdivision (1) of this subsection, with the final deposit |
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for that biennium to be made not later than the 90th day of the |
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following state fiscal biennium. |
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(b) Subject to Subsections (c) and (g) of this section, for |
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each state fiscal biennium, the amount deposited to the credit of a |
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tax reduction and excellence in education fund under Subsection (a) |
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of this section for the preceding state fiscal biennium is |
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automatically appropriated to the Texas Education Agency, or its |
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successor in function, for the purpose of reducing as provided by |
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general law the rate of school district maintenance and operations |
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ad valorem taxes authorized under Section 3(e), Article VII, of |
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this constitution. |
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(c) Subject to Subsection (d) of this section, the |
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legislature by adoption of a resolution approved by a record vote of |
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two-thirds of the members of each house of the legislature may |
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direct the comptroller of public accounts to: |
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(1) reduce the amount of money deposited to the credit |
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of a tax reduction and excellence in education fund under |
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Subsection (a) of this section; or |
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(2) reduce the amount of money appropriated to the |
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Texas Education Agency, or its successor in function, under |
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Subsection (b) of this section and transfer the amount by which the |
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appropriation was reduced from the tax reduction and excellence in |
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education fund in which the money was deposited under Subsection |
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(a) of this section to the general revenue fund. |
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(d) The comptroller of public accounts may be directed to |
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make a reduction under Subsection (c) of this section only: |
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(1) in the state fiscal biennium in which the |
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resolution is adopted, or in the following state fiscal biennium; |
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and |
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(2) by an amount that does not result in a reduction of |
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more than 50 percent of the amount that would otherwise be |
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appropriated to the Texas Education Agency, or its successor in |
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function, in the affected state fiscal biennium under Subsection |
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(b) of this section. |
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(e) Money deposited to the credit of a tax reduction and |
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excellence in education fund under Subsection (a) of this section |
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may not be considered unencumbered general revenue for purposes of |
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Section 49-g(b), Article III, of this constitution. |
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(f) Money appropriated to the Texas Education Agency, or its |
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successor in function, under Subsection (b) of this section may not |
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be considered available for certification by the comptroller of |
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public accounts under Section 49a(b), Article III, of this |
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constitution. |
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SECTION 2. The following temporary provision is added to |
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the Texas Constitution: |
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TEMPORARY PROVISION. (a) This temporary provision applies |
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to the constitutional amendment proposed by the 87th Legislature, |
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2nd Called Session, 2021, providing for the appropriation of |
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certain surplus state revenue for the purpose of reducing school |
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district maintenance and operations ad valorem taxes. |
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(b) Section 7-e, Article VIII, of this constitution takes |
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effect beginning with the state fiscal biennium beginning September |
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1, 2022. |
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(c) This temporary provision expires September 1, 2023. |
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SECTION 3. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held May 7, 2022. The |
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ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment providing for the |
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appropriation of certain surplus state revenue for the purpose of |
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reducing school district maintenance and operations ad valorem |
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taxes." |