| 1 | 1 | | 81R7589 JE-D |
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| 2 | 2 | | By: Kent H.B. No. 2643 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the date on which a school district is required to hold |
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| 8 | 8 | | an ad valorem tax rollback election. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 26.08(b), Tax Code, is amended to read as |
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| 11 | 11 | | follows: |
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| 12 | 12 | | (b) The governing body shall order that the election be held |
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| 13 | 13 | | in the school district on a date not less than 30 or more than 90 |
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| 14 | 14 | | days after the day on which it adopted the tax rate. Section |
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| 15 | 15 | | 41.001, Election Code, does not apply to the election [unless a date |
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| 16 | 16 | | specified by that section falls within the time permitted by this |
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| 17 | 17 | | section]. At the election, the ballots shall be prepared to permit |
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| 18 | 18 | | voting for or against the proposition: "Approving the ad valorem |
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| 19 | 19 | | tax rate of $_____ per $100 valuation in (name of school district) |
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| 20 | 20 | | for the current year, a rate that is $_____ higher per $100 |
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| 21 | 21 | | valuation than the school district rollback tax rate." The ballot |
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| 22 | 22 | | proposition must include the adopted tax rate and the difference |
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| 23 | 23 | | between that rate and the rollback tax rate in the appropriate |
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| 24 | 24 | | places. |
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| 25 | 25 | | SECTION 2. (a) The change in law made by this Act applies to |
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| 26 | 26 | | the ad valorem tax rate of a school district beginning with the 2009 |
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| 27 | 27 | | tax year, except as provided by Subsection (b) of this section. |
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| 28 | 28 | | (b) If the governing body of a school district adopted an ad |
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| 29 | 29 | | valorem tax rate for the school district for the 2009 tax year |
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| 30 | 30 | | before the effective date of this Act, the change in law made by |
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| 31 | 31 | | this Act applies to the ad valorem tax rate of that school district |
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| 32 | 32 | | beginning with the 2010 tax year, and the law in effect when the tax |
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| 33 | 33 | | rate was adopted applies to the 2009 tax year with respect to that |
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| 34 | 34 | | school district. |
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| 35 | 35 | | SECTION 3. This Act takes effect September 1, 2009. |
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