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A BILL TO BE ENTITLED
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AN ACT
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relating to the assessment and collection of ad valorem taxes |
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imposed by a school district. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.1511(c), Education Code, is amended |
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to read as follows: |
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(c) The board may: |
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(1) issue bonds and levy, pledge, assess, and collect |
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an annual ad valorem tax to pay the principal and interest on the |
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bonds as authorized under Sections 45.001 and 45.003; |
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(2) levy, assess, and collect an annual ad valorem tax |
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for maintenance and operation of the district as authorized under |
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Sections 45.002 and 45.003; and |
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(3) [employ a person to assess or collect the |
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district's taxes as authorized under Section 45.231; and |
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[(4)] enter into contracts as authorized under this |
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code or other law and delegate contractual authority to the |
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superintendent as appropriate. |
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SECTION 2. Section 45.231, Education Code, is amended to |
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read as follows: |
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Sec. 45.231. [EMPLOYMENT OF] ASSESSOR AND COLLECTOR. (a) |
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Except as provided by Subsection (b), the assessor and collector |
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for [The board of trustees of] an independent school district is the |
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county assessor-collector for the county in which the property |
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subject to taxation by the school district is located [may employ a |
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person to assess or collect the school district's taxes and may |
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compensate the person as the board of trustees considers |
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appropriate]. |
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(b) Except as otherwise provided by this subsection, the |
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board of trustees of an independent school district may employ a |
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person to assess or collect the district's taxes for the 2022 and |
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following tax years, and may compensate that person as the board |
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considers appropriate, if the board employed a person to assess or |
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collect the district's taxes for the 2019, 2020, and 2021 tax years |
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and the board determines that the total cost of collection of those |
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taxes by that person for those three tax years was less than the |
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total cost of collection of ad valorem taxes by the county |
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assessor-collector for the county in which the district is wholly |
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or primarily located for those three tax years. Not later than |
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February 1 of every third tax year beginning with the 2025 tax year, |
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the board of trustees of an independent school district that |
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employs a person as provided by this subsection must determine |
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whether the total cost of collection of the district's taxes for the |
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applicable preceding three tax years was more than the total cost of |
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collection of ad valorem taxes by the county assessor-collector for |
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the county in which the district is wholly or primarily located for |
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the applicable preceding three tax years. The board of trustees may |
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not employ a person under this subsection for any tax year beginning |
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with the tax year in which the board determines under this |
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subsection that the total cost of collection of the district's |
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taxes for the preceding three tax years was more than the total cost |
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of collection of ad valorem taxes by the county assessor-collector |
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for those preceding three tax years [This section does not prohibit |
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an independent school district from providing for the assessment or |
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collection of the school district's taxes under a method authorized |
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by Subchapter B, Chapter 6, Tax Code]. |
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SECTION 3. Sections 6.22(a) and (b), Tax Code, are amended |
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to read as follows: |
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(a) The assessor and collector for a taxing unit other than |
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a county, school district, or [a] home-rule municipality [city] are |
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determined by the law creating or authorizing creation of the |
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taxing unit. |
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(b) The assessor and collector for a home-rule municipality |
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[city] are determined by the municipality's [city's] charter and |
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ordinances. |
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SECTION 4. Section 6.23, Tax Code, is amended by adding |
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Subsection (a-1) to read as follows: |
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(a-1) Except as provided by Section 45.231(b), Education |
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Code, the county assessor-collector shall assess and collect taxes |
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on property in the county for each school district located in the |
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county. |
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SECTION 5. Section 6.27(b), Tax Code, is amended to read as |
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follows: |
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(b) Except as provided by Subsection (d), the county |
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assessor-collector is entitled to a reasonable fee, which may not |
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exceed the actual costs incurred, for assessing and collecting |
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taxes for a taxing unit as required by [pursuant to] Section |
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6.23(a)(1), (2), or (3) or (a-1). |
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SECTION 6. Section 45.232, Education Code, is repealed. |
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SECTION 7. The changes in law made by this Act do not apply |
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to an independent school district during the term of a contract |
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entered into by the school district before the effective date of |
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this Act that requires a person other than an employee of the school |
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district to assess, collect, or assess and collect ad valorem taxes |
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imposed by the school district. |
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SECTION 8. This Act takes effect September 1, 2021. |