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