88R1288 MM/RDS-F
 
  By: Burns H.J.R. No. 36
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment prohibiting certain school
  district maintenance and operations ad valorem taxes on the
  fulfillment of certain conditions.
         BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 3, Article VII, Texas Constitution, is
  amended by adding Subsections (f), (g), and (h) to read as follows:
         (f)  Subject to Subsection (g) of this section and
  notwithstanding any other provision of this constitution or general
  law, a school district, other than a junior college district, may
  not impose:
               (1)  a tier one maintenance and operations ad valorem
  tax, as defined by general law, or a successor tax for any tax year
  after a tax year in which the maximum tier one maintenance and
  operations ad valorem tax or successor tax as provided by general
  law is zero; or
               (2)  an ad valorem tax for maintenance and operations
  purposes for any tax year that begins after a general law abolishing
  school district maintenance and operations ad valorem taxes takes
  effect.
         (g)  Subsection (f) of this section does not take effect for
  a tax year described by that subsection if the comptroller
  determines that the prohibition under that subsection would result
  in a decrease in funding for school districts for that tax year or a
  subsequent tax year.
         (h)  Not later than September 1 of each year, the comptroller
  of public accounts shall determine whether the prohibition under
  Subsection (f) of this section takes effect for the following tax
  year and notify the Legislature and each school district of the
  determination.
         SECTION 2.  This proposed constitutional amendment shall be
  submitted to the voters at an election to be held November 7, 2023.
  The ballot shall be printed to permit voting for or against the
  proposition: "The constitutional amendment prohibiting certain
  school district maintenance and operations ad valorem taxes on the
  fulfillment of certain conditions."