Amend Amendment No. 3 to SB 369 (88R27934) immediately following Item 2 of the amendment (page 4, line 6), by adding the following:
(3) Add the following appropriately numbered SECTIONS to the bill and renumber subsequent SECTIONS of the bill accordingly:
SECTION ___. Subchapter G, Chapter 43, Local Government Code, is amended by adding Section 43.149 to read as follows:
Sec. 43.149. CALCULATION OF COUNTY TAX RATES AFTER DISANNEXATION. (a) In this section:
(1) "Last year's levy" and "no-new-revenue maintenance and operations rate" have the meanings assigned by Section 26.012, Tax Code.
(2) "Tax year" has the meaning assigned by Section 1.04, Tax Code.
(b) Notwithstanding any other law, for purposes of calculating the voter-approval tax rate under Section 26.04, Tax Code, for a county in which property that is disannexed after September 1, 2023 is partly or wholly located, the last year's levy used to calculate the no-new-revenue maintenance and operations rate of the county is increased by the amount of ad valorem taxes levied on the portion of the property located in the county in the previous tax year by the municipality from which the property is disannexed for:
(1) the tax year in which the disannexation occurs if the disannexation occurs before July 1; or
(2) the tax year following the tax year in which the disannexation occurs if the disannexation occurs after June 30.
SECTION ___. Section 43.149, Local Government Code, as added by this Act, applies only to a disannexation that occurs on or after September 1, 2023.