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A BILL TO BE ENTITLED
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AN ACT
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relating to the repeal of provisions authorizing certain taxing |
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units in the year following the year in which a disaster occurs to |
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adopt an ad valorem tax rate that exceeds the voter-approval tax |
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rate without holding an election to approve the adopted tax rate; |
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making conforming changes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 48.202(f), Education Code, is amended to |
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read as follows: |
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(f) For a school year in which the dollar amount guaranteed |
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level of state and local funds per weighted student per cent of tax |
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effort ("GL") under Subsection (a-1)(2) exceeds the dollar amount |
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guaranteed level of state and local funds per weighted student per |
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cent of tax effort ("GL") under Subsection (a-1)(2) for the |
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preceding school year, a school district shall reduce the |
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district's tax rate under Section 45.0032(b)(2) for the tax year |
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that corresponds to that school year to a rate that results in the |
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amount of state and local funds per weighted student per cent of tax |
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effort available to the district at the dollar amount guaranteed |
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level for the preceding school year. A school district is not |
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entitled to the amount equal to the increase of revenue described by |
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this subsection for the school year for which the district must |
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reduce the district's tax rate. For [Unless Section 26.042(e), Tax |
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Code, applies to the district, for] a tax year in which a district |
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must reduce the district's tax rate under this subsection, the |
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district may not increase the district's maintenance and operations |
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tax rate to a rate that exceeds the maximum maintenance and |
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operations tax rate permitted under Section 45.003(d) or (f), as |
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applicable, minus the reduction of tax effort required under this |
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subsection. This subsection does not apply if the amount of state |
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funds appropriated for a school year specifically excludes the |
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amount necessary to provide the dollar amount guaranteed level of |
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state and local funds per weighted student per cent of tax effort |
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under Subsection (a-1)(2). |
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SECTION 2. The heading to Section 26.042, Tax Code, is |
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amended to read as follows: |
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Sec. 26.042. CALCULATION [AND ADOPTION] OF VOTER-APPROVAL |
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TAX RATE OF CERTAIN TAXING UNITS [TAX RATES] IN DISASTER AREA. |
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SECTION 3. Section 26.042(g), Tax Code, is amended to read |
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as follows: |
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(g) A taxing unit that in a tax year elects to calculate the |
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taxing unit's voter-approval tax rate under Subsection (a) [or |
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adopt a tax rate that exceeds the taxing unit's voter-approval tax |
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rate for that tax year without holding an election under Subsection |
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(d) or (e)] must specify the disaster declaration that provides the |
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basis for authorizing the taxing unit to calculate [or adopt] a tax |
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rate under that [the applicable] subsection. A taxing unit that in |
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a tax year specifies a disaster declaration as providing the basis |
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for authorizing the taxing unit to calculate [or adopt] a tax rate |
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under Subsection (a)[, (d), or (e)] may not in a subsequent tax year |
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specify the same disaster declaration as providing the basis for |
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authorizing the taxing unit to calculate [or adopt] a tax rate under |
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that subsection [one of those subsections] if in an intervening tax |
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year the taxing unit specifies a different disaster declaration as |
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the basis for authorizing the taxing unit to calculate [or adopt] a |
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tax rate under that subsection [one of those subsections]. |
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SECTION 4. The following provisions are repealed: |
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(1) Section 45.0032(d), Education Code; and |
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(2) Sections 26.042(d), (e), and (f), Tax Code. |
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SECTION 5. This Act applies only to ad valorem taxes imposed |
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for an ad valorem tax year that begins on or after the effective |
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date of this Act. |
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SECTION 6. This Act takes effect January 1, 2026. |