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A BILL TO BE ENTITLED
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AN ACT
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relating to the applicability of the exemptions in the event of a |
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disaster from certain limitations on the ad valorem tax rate of a |
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taxing unit. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 26.07(b), Tax Code, is amended to read as |
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follows: |
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(b) If the governing body of a special taxing unit or a |
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municipality with a population of 30,000 or more adopts a tax rate |
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that exceeds the taxing unit's voter-approval tax rate, or the |
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governing body of a taxing unit other than a special taxing unit or |
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a municipality with a population of less than 30,000 regardless of |
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whether it is a special taxing unit adopts a tax rate that exceeds |
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the greater of the taxing unit's voter-approval tax rate or de |
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minimis rate, the registered voters of the taxing unit at an |
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election held for that purpose must determine whether to approve |
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the adopted tax rate. When increased expenditure of money by a |
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taxing unit is necessary to respond to a disaster, including a |
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tornado, hurricane, flood, wildfire, or other calamity, but not |
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including a drought or epidemic, that has impacted the taxing unit |
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and the governor has declared any part of the area in which the |
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taxing unit is located as a disaster area, an election is not |
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required under this section to approve the tax rate adopted by the |
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governing body for the year following the year in which the disaster |
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occurs. |
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SECTION 2. Section 26.08(a-1), Tax Code, is amended to read |
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as follows: |
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(a-1) When increased expenditure of money by a school |
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district is necessary to respond to a disaster, including a |
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tornado, hurricane, flood, wildfire, or other calamity, but not |
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including a drought or epidemic, 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. A tax rate adopted under this subsection applies |
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only in the year for which the rate is adopted. If a district |
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adopts a tax rate under this subsection, the amount by which that |
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rate exceeds the district's voter-approval tax rate for that tax |
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year may not be considered when calculating the district's |
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voter-approval tax rate for the tax year following the year in which |
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the district adopts the rate. |
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SECTION 3. 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 2022 tax |
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year. |
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SECTION 4. This Act takes effect January 1, 2022. |