Texas 2009 - 81st Regular

Texas House Bill HB4035 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	81R7580 JE-D
2	2	By: Kent H.B. No. 4035
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the adoption by a school district of a budget and an ad
8	8	valorem tax rate.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 26.01(e), Tax Code, is amended to read as
11	11	follows:
12	12	(e) Except as provided by Subsection (f), by March 31 [June
13	13	7], the chief appraiser shall prepare and certify to the assessor
14	14	for each county, municipality, and school district participating in
15	15	the appraisal district an estimate of the taxable value of property
16	16	in that taxing unit. The chief appraiser shall assist each county,
17	17	municipality, and school district in determining values of property
18	18	in that taxing unit for the taxing unit's budgetary purposes.
19	19	SECTION 2. Section 26.05, Tax Code, is amended by adding
20	20	Subsection (g) to read as follows:
21	21	(g) Notwithstanding Subsection (a), the governing body of a
22	22	school district that elects to adopt a tax rate before the adoption
23	23	of a budget for the fiscal year that begins in the current tax year
24	24	may adopt a tax rate for the current tax year before receipt of the
25	25	certified appraisal roll for the school district if the chief
26	26	appraiser of the appraisal district in which the school district
27	27	participates has certified to the assessor for the school district
28	28	an estimate of the taxable value of property in the school district
29	29	as provided by Section 26.01(e). If a school district adopts a tax
30	30	rate under this subsection, the effective tax rate and the rollback
31	31	tax rate of the district shall be calculated based on the certified
32	32	estimate of taxable value.
33	33	SECTION 3. Section 44.004, Education Code, is amended by
34	34	amending Subsection (h) and adding Subsection (j) to read as
35	35	follows:
36	36	(h) Notwithstanding any other provision of this section, a
37	37	school district with a fiscal year beginning July 1 may use the
38	38	certified estimate of the taxable value of district property
39	39	required by Section 26.01(e) [26.01(d)], Tax Code, in preparing the
40	40	notice required by this section if the district does not receive on
41	41	or before June 7 the certified appraisal roll for the district
42	42	required by Section 26.01(a), Tax Code.
43	43	(j) Notwithstanding Subsections (g), (h), and (i), a school
44	44	district may adopt a budget after the district adopts a tax rate for
45	45	the tax year in which the fiscal year covered by the budget begins
46	46	if the district elects to adopt a tax rate before receiving the
47	47	certified appraisal roll for the district as provided by Section
48	48	26.05(g). If a school district elects to adopt a tax rate before
49	49	adopting a budget, the district must publish notice and hold a
50	50	meeting for the purpose of discussing the proposed tax rate as
51	51	provided by this section. Following adoption of the tax rate, the
52	52	district must publish notice and hold another public meeting before
53	53	the district may adopt a budget. The comptroller shall prescribe
54	54	the language and format to be used in the notices. The school
55	55	district may use the certified estimate of taxable value in
56	56	preparing a notice under this subsection.
57	57	SECTION 4. Section 3.005, Election Code, is amended by
58	58	amending Subsection (a) and adding Subsection (d) to read as
59	59	follows:
60	60	(a) Except as provided by Subsections [Subsection] (c) and
61	61	(d), an election ordered by an authority of a political subdivision
62	62	shall be ordered not later than the 62nd day before election day.
63	63	(d) An election under Section 26.08, Tax Code, to ratify a
64	64	tax rate adopted by the governing body of a school district under
65	65	Section 26.05(g) of that code shall be ordered not later than the
66	66	30th day before election day.
67	67	SECTION 5. Section 4.008, Election Code, is amended to read
68	68	as follows:
69	69	Sec. 4.008. NOTICE TO COUNTY CLERK. (a) Except as
70	70	provided by Subsection (b), the [The] governing body of a political
71	71	subdivision, other than a county, that orders an election shall
72	72	deliver notice of the election to the county clerk of each county in
73	73	which the political subdivision is located not later than the 60th
74	74	day before election day.
75	75	(b) The governing body of a school district that orders an
76	76	election under Section 26.08, Tax Code, to ratify an ad valorem tax
77	77	rate adopted by the governing body under Section 26.05(g) of that
78	78	code shall deliver notice of the election to the county clerk of
79	79	each county in which the school district is located not later than
80	80	the 30th day before election day.
81	81	SECTION 6. This Act applies only to ad valorem taxes imposed
82	82	for a tax year beginning on or after the effective date of this Act.
83	83	SECTION 7. This Act takes effect January 1, 2010.