| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the applicability of the law governing the provision of |
|
|
state aid to certain local governments disproportionately affected |
|
|
by the granting of ad valorem tax relief to disabled veterans and to |
|
|
the effect of the receipt of such aid on the maintenance and |
|
|
operations ad valorem tax rate of a local government. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 140.011(a)(2), Local Government Code, is |
|
|
amended to read as follows: |
|
|
(2) "Local government" means: |
|
|
(A) a municipality located in a county described |
|
|
by Paragraph (B) [adjacent to a United States military |
|
|
installation]; and |
|
|
(B) a county in which a United States military |
|
|
installation is wholly or partly located. |
|
|
SECTION 2. Section 140.011, Local Government Code, is |
|
|
amended by adding Subsection (j) to read as follows: |
|
|
(j) This subsection applies only to the adoption of the |
|
|
maintenance and operations ad valorem tax rate of a qualified local |
|
|
government under Section 26.05, Tax Code, for the first tax year |
|
|
that begins after the end of a fiscal year for which the local |
|
|
government receives a disabled veteran assistance payment. A |
|
|
qualified local government may not adopt a maintenance and |
|
|
operations ad valorem tax rate for a tax year to which this |
|
|
subsection applies that is greater than the maintenance and |
|
|
operations ad valorem tax rate adopted by the local government for |
|
|
the preceding tax year. |
|
|
SECTION 3. Section 140.011(a)(2), Local Government Code, as |
|
|
amended by this Act, applies to the eligibility of a local |
|
|
government to apply for a disabled veteran assistance payment |
|
|
beginning with the fiscal year of the local government that ends in |
|
|
the 2025 tax year. |
|
|
SECTION 4. Section 140.011(j), Local Government Code, as |
|
|
added by this Act, applies only to the adoption of a maintenance and |
|
|
operations ad valorem tax rate by a qualified local government, as |
|
|
that term is defined by Section 140.011(a)(3) of that code, for a |
|
|
tax year that begins on or after January 1, 2026. |
|
|
SECTION 5. (a) Except as provided by Subsection (b) of this |
|
|
section, this Act takes effect September 1, 2025. |
|
|
(b) Section 140.011(j), Local Government Code, as added by |
|
|
this Act, takes effect January 1, 2026. |