82R10218 SMH/KKA-D
By: Duncan S.B. No. 1858
A BILL TO BE ENTITLED
AN ACT
relating to public school finance matters, including the imposition
of a state ad valorem tax for elementary and secondary school
purposes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
ARTICLE 1. STATE AD VALOREM TAX
SECTION 1.01. Chapter 45, Education Code, is amended by
adding Subchapter K to read as follows:
SUBCHAPTER K. STATE AD VALOREM TAX
Sec. 45.351. STATE AD VALOREM TAX. (a) As provided by
Section 3-a, Article VII, Texas Constitution, a state ad valorem
tax for elementary and secondary school purposes is imposed on all
taxable property in this state.
(b) The tax is imposed at the rate of $1 per $100 of taxable
value of property subject to the tax.
(b-1) This subsection applies only to the taxation by the
state of property that has taxable situs in a school district that
imposed a maintenance and operations ad valorem tax for the 2011 tax
year at a rate less than $1 per $100 of taxable value of property
subject to the tax. Notwithstanding Subsection (b), for the 2012
tax year the state ad valorem tax is imposed at the rate equal to the
sum of the maintenance and operations ad valorem tax rate of the
district for the 2011 tax year and 20 percent of the difference
between the rate of $1 per $100 of taxable value and the maintenance
and operations ad valorem tax rate of the district for the 2011 tax
year. For each of the subsequent three tax years, the state ad
valorem tax is imposed at the rate equal to the sum of the rate for
the preceding tax year and 20 percent of the difference between the
rate of $1 per $100 of taxable value and the maintenance and
operations ad valorem tax rate of the district for the 2011 tax
year. This subsection expires January 1, 2016.
(c) Except as otherwise provided by law, the state shall be
treated, for purposes of the state ad valorem tax, as a taxing unit
under Title 1, Tax Code.
Sec. 45.352. APPRAISAL OF PROPERTY. (a) Property subject
to the state ad valorem tax shall be appraised by the appraisal
district that appraises property for taxation by the school
district in which the property has taxable situs under Chapter 21,
Tax Code.
(b) Except as otherwise provided by that title, property
subject to the state ad valorem tax shall be appraised in the manner
provided by Title 1, Tax Code, for the appraisal of property that is
subject to ad valorem taxation by a school district.
Sec. 45.353. TAX COLLECTION. (a) The assessor and
collector for each school district shall assess and collect, as
applicable, state ad valorem taxes imposed on property included on
the appraisal roll for state taxation certified to the comptroller
and to the assessor for that school district under Section 26.01,
Tax Code, unless the governing body of the school district
contracts with an official, taxing unit, or political subdivision
of this state for the assessment or collection of the ad valorem
taxes of the district, in which event the official, taxing unit, or
political subdivision that assesses or collects taxes for the
school district shall also assess or collect, as applicable, the
state ad valorem taxes.
(b) Each assessor or collector of state ad valorem taxes is
entitled to be reimbursed by the comptroller for the actual costs
incurred by the assessor or collector in assessing or collecting
state ad valorem taxes. However, an assessor or collector is not
entitled to be reimbursed for any amount that is greater than the
additional incremental costs incurred in assessing or collecting
the state ad valorem taxes.
(c) The comptroller shall:
(1) prescribe methods of accounting for and remitting
state ad valorem taxes;
(2) prescribe methods for establishing an assessor's
or collector's additional incremental costs incurred in assessing
or collecting state ad valorem taxes;
(3) prescribe and furnish forms for periodic reports
relating to state ad valorem taxes; and
(4) periodically examine the records of each assessor
or collector of state ad valorem taxes to verify the accuracy of any
reports required under this subsection.
(d) The comptroller may require an assessor or collector of
state ad valorem taxes to give a bond to the state, conditioned on
the faithful performance of the person's duties as assessor or
collector, in the amount the comptroller considers appropriate to
protect the state from potential losses with regard to assessment
or collection of state ad valorem taxes.
Sec. 45.354. DUTIES AND POWERS OF COMPTROLLER. (a) Except
as otherwise provided by this subchapter, a duty imposed on or power
granted to the governing body of a taxing unit by Title 1, Tax Code,
may, for purposes of the state ad valorem tax, be exercised by the
comptroller. A reference to the presiding officer of a governing
body in Title 1, Tax Code, is a reference to the comptroller for the
purposes of the state tax.
(b) The comptroller may delegate to the assessor or
collector for a school district any function of the comptroller
with respect to the assessment or collection of the state ad valorem
tax and may designate a school district assessor or collector as the
comptroller's agent for purposes of administration of assessment or
collection of the state ad valorem tax.
Sec. 45.355. ADMINISTRATION AND REFUND ACCOUNTS. The
comptroller shall deposit to the credit of the general revenue fund
in appropriately designated accounts an amount of revenue collected
from the state ad valorem tax to pay for the expenses of
administering this subchapter and for the payment of tax refunds
that may become payable.
Sec. 45.356. NONAPPLICABILITY OF CERTAIN OTHER TAX LAWS.
Title 2, Tax Code, does not apply to the state ad valorem tax.
Sec. 45.357. TAX INCREMENT FINANCING. Except as otherwise
provided by Section 311.0131, Tax Code, the state may not pay any
portion of the tax increment produced by the state into the tax
increment fund for a reinvestment zone designated under Chapter
311, Tax Code.
Sec. 45.358. TAX ABATEMENT. (a) Except as otherwise
provided by this section, the state may not participate in tax
abatement under Section 311.0125 or 311.013(g) or Chapter 312, Tax
Code.
(b) If school district property taxes on property located in
the taxing jurisdiction of a school district are abated under a tax
abatement agreement entered into by the school district under
Chapter 312, Tax Code, the terms of the agreement regarding the
portion of the value of the property that is to be exempted from
taxation in each year of the agreement apply to the taxation of the
property by the state. A modification of the agreement by the
parties to the agreement under Section 312.208, Tax Code, that
increases the portion of the value of the property that is to be
exempted from taxation or that extends the duration of the
agreement does not apply to the imposition of the state ad valorem
tax unless the modification was entered into before January 1,
2011.
SECTION 1.02. Subchapter A, Chapter 6, Tax Code, is amended
by adding Section 6.038 to read as follows:
Sec. 6.038. STATE PARTICIPATION. (a) The comptroller and
the state do not participate in the election of the board of
directors of an appraisal district, the governance or management of
the district, or the determination of the district's finances and
budget.
(b) The comptroller by rule shall establish guidelines and
criteria under which, if the comptroller finds that generally
accepted appraisal standards and practices were not used by the
appraisal district appraising property subject to the state ad
valorem tax or that the appraised values assigned to property
subject to that tax are invalid, the comptroller may:
(1) withhold payment of all or part of the portion of
the amount of the budget of the appraisal district that is allocated
to the state until the district takes appropriate actions to remedy
the deficiencies in appraisals found by the comptroller; or
(2) direct that all or any part of the portion of the
amount of the budget of the district allocated to the state be
applied to remedying those deficiencies.
SECTION 1.03. Section 6.06(d), Tax Code, is amended to read
as follows:
(d) The state and each [Each] taxing unit participating in
the district are each [is] allocated a portion of the amount of the
budget equal to the proportion that the total dollar amount of
property taxes imposed in the district by the state or taxing unit
for the tax year in which the budget proposal is prepared bears to
the sum of the total dollar amount of property taxes imposed in the
district by the state and each participating unit for that year.
For purposes of this subsection, only state ad valorem taxes
imposed in a school district or portion of a school district for
which the appraisal district appraises property for taxation are
considered as state ad valorem taxes imposed in the district. If a
taxing unit participates in two or more districts, only the taxes
imposed in a district are used to calculate the unit's cost
allocations in that district. If the number of real property
parcels in a taxing unit is less than 5 percent of the total number
of real property parcels in the district and the taxing unit imposes
in excess of 25 percent of the total amount of the property taxes
imposed in the district by all of the participating taxing units for
a year, the unit's allocation may not exceed a percentage of the
appraisal district's budget equal to three times the unit's
percentage of the total number of real property parcels appraised
by the district.
SECTION 1.04. Sections 11.13(b) and (c), Tax Code, are
amended to read as follows:
(b) An adult is entitled to exemption from taxation by the
state for elementary and secondary public school purposes or by a
school district of $15,000 of the appraised value of the adult's
residence homestead, except that $10,000 of the exemption does not
apply to an entity operating under former Chapter 17, 18, 25, 26,
27, or 28, Education Code, as those chapters existed on May 1, 1995,
as permitted by Section 11.301, Education Code.
(c) In addition to the exemption provided by Subsection (b)
[of this section], an adult who is disabled or is 65 years of age or
older is entitled to an exemption from taxation by the state for
elementary and secondary public school purposes or by a school
district of $10,000 of the appraised value of the adult's [his]
residence homestead.
SECTION 1.05. Section 11.14, Tax Code, is amended by adding
Subsection (f) to read as follows:
(f) Subsection (c) does not apply to the comptroller or to
the state ad valorem tax.
SECTION 1.06. The heading to Section 11.26, Tax Code, is
amended to read as follows:
Sec. 11.26. LIMITATION OF SCHOOL TAXES [TAX] ON HOMESTEADS
OF ELDERLY OR DISABLED.
SECTION 1.07. Section 11.26, Tax Code, is amended by
amending Subsections (a), (a-1), (b), (g), (h), (j), (k), and (o)
and adding Subsection (g-1) to read as follows:
(a) The tax officials shall appraise the property to which
this section applies and calculate taxes as on other property, but
if the tax so calculated exceeds the limitation imposed by this
section, the tax imposed is the amount of the tax as limited by this
section, except as otherwise provided by this section. The state or
a [A] school district may not increase the total annual amount of ad
valorem tax it imposes on the residence homestead of an individual
65 years of age or older or on the residence homestead of an
individual who is disabled, as defined by Section 11.13, above the
amount of the tax it imposed in the first tax year in which the
individual qualified that residence homestead for the applicable
exemption provided by Section 11.13(c) for an individual who is 65
years of age or older or is disabled. If the individual qualified
that residence homestead for the exemption after the beginning of
that first year and the residence homestead remains eligible for
the same exemption for the next year, and if the state or school
district taxes imposed on the residence homestead in the next year
are less than the amount of taxes the state or school district, as
applicable, imposed in that first year, the state or [a] school
district may not subsequently increase the total annual amount of
ad valorem taxes it imposes on the residence homestead above the
amount it imposed in the year immediately following the first year
for which the individual qualified that residence homestead for the
same exemption, except as provided by Subsection (b). [If the first
tax year the individual qualified the residence homestead for the
exemption provided by Section 11.13(c) for individuals 65 years of
age or older was a tax year before the 1997 tax year, the amount of
the limitation provided by this section is the amount of tax the
school district imposed for the 1996 tax year less an amount equal
to the amount determined by multiplying $10,000 times the tax rate
of the school district for the 1997 tax year, plus any 1997 tax
attributable to improvements made in 1996, other than improvements
made to comply with governmental regulations or repairs.]
(a-1) If the first tax year the individual qualified the
residence homestead for the exemption provided by Section 11.13(c)
for individuals who are disabled or are 65 years of age or older was
a tax year before the 2012 tax year, except as provided by
Subsection (b):
(1) the amount of the limitation provided by this
section on state taxes is the amount of tax the school district in
which the property is located imposed for the 2011 tax year plus any
2012 state taxes attributable to improvements made in 2011, other
than improvements made to comply with governmental regulations or
repairs; and
(2) the amount of the limitation provided by this
section on school district taxes is the amount of tax the school
district imposed for the 2011 tax year less the amount of state
taxes imposed in the 2012 tax year, plus any 2012 school taxes
attributable to improvements made in 2011, other than improvements
made to comply with governmental regulations or repairs.
[Notwithstanding the other provisions of this section, if in the
2007 tax year an individual qualifies for a limitation on tax
increases provided by this section on the individual's residence
homestead and the first tax year the individual or the individual's
spouse qualified for an exemption under Section 11.13(c) for the
same homestead was the 2006 tax year, the amount of the limitation
provided by this section on the homestead in the 2007 tax year is
equal to the amount computed by:
[(1) multiplying the amount of tax the school district
imposed on the homestead in the 2006 tax year by a fraction the
numerator of which is the tax rate of the district for the 2007 tax
year and the denominator of which is the tax rate of the district
for the 2006 tax year; and
[(2) adding any tax imposed in the 2007 tax year
attributable to improvements made in the 2006 tax year as provided
by Subsection (b) to the lesser of the amount computed under
Subdivision (1) or the amount of tax the district imposed on the
homestead in the 2006 tax year.]
(b) If an individual makes improvements to the individual's
residence homestead, other than improvements required to comply
with governmental requirements or repairs, the state or the school
district may increase the tax on the homestead in the first year the
value of the homestead is increased on the appraisal roll because of
the enhancement of value by the improvements. The amount of the tax
increase is determined by applying the current tax rate to the
difference in the assessed value of the homestead with the
improvements and the assessed value it would have had without the
improvements. A limitation imposed by this section then applies to
the increased amount of tax until more improvements, if any, are
made.
(g) Except as provided by Subsection (b), if an individual
who receives a limitation on tax increases imposed by this section,
including a surviving spouse who receives a limitation under
Subsection (i), subsequently qualifies a different residence
homestead for the same exemption under Section 11.13, the state or a
school district may not impose ad valorem taxes on the subsequently
qualified homestead in a year in an amount that exceeds the amount
of taxes the state or the school district would have imposed on the
subsequently qualified homestead in the first year in which the
individual receives that same exemption for the subsequently
qualified homestead had the limitation on tax increases imposed by
this section not been in effect, multiplied by a fraction the
numerator of which is the total amount of [school district] taxes
imposed by the state or the school district, as applicable, on the
former homestead in the last year in which the individual received
that same exemption for the former homestead and the denominator of
which is the total amount of taxes the state or the school district,
as applicable, [taxes that] would have [been] imposed on the former
homestead in the last year in which the individual received that
same exemption for the former homestead had the limitation on tax
increases imposed by this section not been in effect.
(g-1) Subsection (g) does not apply to a residence homestead
to which this subsection applies. Except as provided by Subsection
(b), if an individual who receives a limitation on tax increases
imposed by this section in a tax year before the 2012 tax year,
including a surviving spouse who receives a limitation under
Subsection (i), subsequently qualifies a different residence
homestead for an exemption under Section 11.13(c) and the first
year in which the subsequently qualified homestead qualifies for
the exemption is a tax year after the 2011 tax year:
(1) the state may not impose taxes on the subsequently
qualified homestead in an amount that exceeds the amount of taxes
the state would have imposed on the subsequently qualified
homestead in the first year in which the individual receives that
exemption for the subsequently qualified homestead had the
limitation on tax increases imposed by this section not been in
effect, multiplied by a fraction the numerator of which is the total
amount of school district taxes imposed on the former homestead in
the last year in which the individual received that exemption for
the former homestead and the denominator of which is the total
amount of school district taxes that would have been imposed on the
former homestead in the last year in which the individual received
that exemption for the former homestead had the limitations on tax
increases imposed by this section not been in effect; and
(2) the school district may not impose taxes on the
subsequently qualified homestead in an amount that exceeds the
positive amount, if any, by which the limitation on state taxes
calculated under Subdivision (1) exceeds the amount of state taxes
imposed in the first year in which the subsequently qualified
homestead receives the exemption.
(h) An individual who receives a limitation on tax increases
under this section, including a surviving spouse who receives a
limitation under Subsection (i), and who subsequently qualifies a
different residence homestead for an exemption under Section
11.13(c) [11.13], or an agent of the individual, is entitled to
receive from the chief appraiser of the appraisal district in which
the former homestead was located a written certificate providing
the information necessary to determine whether the individual may
qualify for that same limitation on the subsequently qualified
homestead under Subsection (g) or (g-1) and to calculate the amount
of taxes the state and the school district may impose on the
subsequently qualified homestead.
(j) If an individual who qualifies for an exemption provided
by Section 11.13(c) for an individual 65 years of age or older dies
in the first year in which the individual qualified for the
exemption and the individual first qualified for the exemption
after the beginning of that year, except as provided by Subsection
(k), the amount to which the surviving spouse's state or school
district taxes are limited under Subsection (i) is the amount of
state or school district taxes, as applicable, imposed on the
residence homestead in that year determined as if the individual
qualifying for the exemption had lived for the entire year.
(k) If in the first tax year after the year in which an
individual dies in the circumstances described by Subsection (j)
the amount of [school district] taxes imposed by the state or the
school district on the residence homestead of the surviving spouse
is less than the amount of state or school district taxes, as
applicable, imposed in the preceding year as limited by Subsection
(j), in a subsequent tax year the surviving spouse's state or school
district taxes on that residence homestead are limited to the
amount of taxes imposed by the state or the school district, as
applicable, in that first tax year after the year in which the
individual dies.
(o) Notwithstanding Subsections (a)[, (a-3),] and (b), an
improvement to property that would otherwise constitute an
improvement under Subsection (b) is not treated as an improvement
under that subsection if the improvement is a replacement structure
for a structure that was rendered uninhabitable or unusable by a
casualty or by wind or water damage. For purposes of appraising the
property in the tax year in which the structure would have
constituted an improvement under Subsection (b), the replacement
structure is considered to be an improvement under that subsection
only if:
(1) the square footage of the replacement structure
exceeds that of the replaced structure as that structure existed
before the casualty or damage occurred; or
(2) the exterior of the replacement structure is of
higher quality construction and composition than that of the
replaced structure.
SECTION 1.08. Section 21.03(a), Tax Code, is amended to
read as follows:
(a) If personal property that is taxable by this state or a
taxing unit of this state is used continually outside this state,
whether regularly or irregularly, the appraisal office shall
allocate to this state the portion of the total market value of the
property that fairly reflects its use in this state.
SECTION 1.09. Section 21.031(a), Tax Code, is amended to
read as follows:
(a) If a vessel or other watercraft that is taxable by this
state or a taxing unit of this state is used continually outside
this state, whether regularly or irregularly, the appraisal office
shall allocate to this state the portion of the total market value
of the vessel or watercraft that fairly reflects its use in this
state. The appraisal office shall not allocate to this state the
portion of the total market value of the vessel or watercraft that
fairly reflects its use in another state or country, in
international waters, or beyond the Gulfward boundary of this
state.
SECTION 1.10. Sections 22.28(a) and (b), Tax Code, are
amended to read as follows:
(a) Except as otherwise provided by Section 22.30, the chief
appraiser shall impose a penalty on a person who fails to timely
file a rendition statement or property report required by this
chapter in an amount equal to 10 percent of the total amount of
taxes imposed on the property for that year by the state, if the
property has taxable situs in a school district or portion of a
school district for which the appraisal district appraises property
for taxation, and by the other taxing units participating in the
appraisal district.
(b) The chief appraiser shall certify to the assessor for
the state and each other taxing unit participating in the appraisal
district that imposes taxes on the property that the chief
appraiser has imposed a penalty under this section. The assessor
shall add the amount of the penalty to the original amount of tax
imposed on the property and shall include that amount in the tax
bill for that year. The penalty becomes part of the tax on the
property and is secured by the tax lien that attaches to the
property under Section 32.01.
SECTION 1.11. Sections 22.29(a) and (d), Tax Code, are
amended to read as follows:
(a) The chief appraiser shall impose an additional penalty
on the person equal to 50 percent of the total amount of taxes
imposed on the property for the tax year of the statement or report
by the state, if the property has taxable situs in a school district
or portion of a school district for which the appraisal district
appraises property for taxation, and by the other taxing units
participating in the appraisal district if it is finally determined
by a court that:
(1) the person filed a false statement or report with
the intent to commit fraud or to evade the tax; or
(2) the person alters, destroys, or conceals any
record, document, or thing, or presents to the chief appraiser any
altered or fraudulent record, document, or thing, or otherwise
engages in fraudulent conduct, for the purpose of affecting the
course or outcome of an inspection, investigation, determination,
or other proceeding before the appraisal district.
(d) The chief appraiser may retain a portion of a penalty
collected under this section, not to exceed 20 percent of the amount
of the penalty, to cover the chief appraiser's costs of collecting
the penalty. The chief appraiser shall distribute the remainder of
the penalty to the state and each other taxing unit participating in
the appraisal district that imposes taxes on the property in
proportion to the state's or the taxing unit's share of the total
amount of taxes imposed on the property by the state and all other
taxing units participating in the district used to determine the
amount of the penalty.
SECTION 1.12. Section 23.23(a), Tax Code, is amended to
read as follows:
(a) Notwithstanding the requirements of Section 25.18 and
regardless of whether the appraisal office has appraised the
property and determined the market value of the property for the tax
year, an appraisal office may increase the appraised value of a
residence homestead for a tax year to an amount not to exceed the
lesser of:
(1) the market value of the property for the most
recent tax year that the market value was determined by the
appraisal office; or
(2) the sum of:
(A) for purposes of taxation by the state, five
percent of the appraised value of the property for the preceding tax
year, and for purposes of taxation by any other taxing unit, 10
percent of the appraised value of the property for the preceding tax
year;
(B) the appraised value of the property for the
preceding tax year for purposes of taxation by the applicable
taxing unit; and
(C) the market value of all new improvements to
the property.
SECTION 1.13. Section 23.46(d), Tax Code, is amended to
read as follows:
(d) A tax lien attaches to the land on the date the sale or
change of use occurs to secure payment of the additional tax and
interest imposed by Subsection (c) [of this section] and any
penalties incurred. The lien exists in favor of the state and all
taxing units for which the additional tax is imposed.
SECTION 1.14. Section 23.55(b), Tax Code, is amended to
read as follows:
(b) A tax lien attaches to the land on the date the change of
use occurs to secure payment of the additional tax and interest
imposed by this section and any penalties incurred. The lien exists
in favor of the state and all taxing units for which the additional
tax is imposed.
SECTION 1.15. Section 23.76(b), Tax Code, is amended to
read as follows:
(b) A tax lien attaches to the land on the date the change of
use occurs to secure payment of the additional tax and interest
imposed by this section and any penalties incurred. The lien exists
in favor of the state and all taxing units for which the additional
tax is imposed.
SECTION 1.16. Section 23.86(b), Tax Code, is amended to
read as follows:
(b) A tax lien attaches to the land on the date the change of
use occurs or the deed restriction expires to secure payment of the
additional tax and interest imposed by this section and any
penalties incurred. The lien exists in favor of the state and all
taxing units for which the additional tax is imposed.
SECTION 1.17. Section 23.96(b), Tax Code, is amended to
read as follows:
(b) A tax lien attaches to the property on the date the deed
restriction expires to secure payment of the additional tax and
interest imposed by this section and any penalties incurred. The
lien exists in favor of the state and all taxing units for which the
additional tax is imposed.
SECTION 1.18. Section 23.9807(c), Tax Code, is amended to
read as follows:
(c) A tax lien attaches to the land on the date the change of
use occurs to secure payment of the additional tax and interest
imposed by this section and any penalties incurred. The lien exists
in favor of the state and all taxing units for which the additional
tax is imposed.
SECTION 1.19. Section 25.19(b), Tax Code, is amended to
read as follows:
(b) The chief appraiser shall separate real from personal
property and include in the notice for each:
(1) a list of the taxing units other than the state in
which the property is taxable and, if the property is appraised by
the appraisal district for state taxation, a statement that the
property is subject to the state tax for elementary and secondary
public school purposes;
(2) the appraised value of the property in the
preceding year;
(3) the taxable value of the property in the preceding
year for:
(A) each taxing unit taxing the property; and
(B) state taxation for elementary and secondary
public school purposes, if the property is appraised by the
appraisal district for state taxation;
(4) the appraised value of the property for the
current year and the kind and amount of each partial exemption, if
any, approved for the current year;
(5) if the appraised value is greater than it was in
the preceding year, the amount of tax that would be imposed on the
property on the basis of the tax rate for each taxing unit other
than the state for the preceding year;
(6) in italic typeface, the following
statement: "The Texas Legislature does not set the amount of your
local taxes. Your local property tax burden is decided by your
locally elected officials, and all inquiries concerning your local
taxes should be directed to those officials";
(7) a detailed explanation of the time and procedure
for protesting the value;
(8) the date and place the appraisal review board will
begin hearing protests; and
(9) a brief explanation that the governing body of
each local taxing unit decides whether [or not] taxes on the
property will increase and the appraisal district only determines
the value of the property.
SECTION 1.20. The heading to Section 26.01, Tax Code, is
amended to read as follows:
Sec. 26.01. SUBMISSION OF ROLLS TO STATE AND TAXING UNITS.
SECTION 1.21. Sections 26.01(a), (c), and (d), Tax Code,
are amended to read as follows:
(a) By July 25, the chief appraiser shall prepare and
certify to the assessor for each taxing unit participating in the
appraisal district that part of the appraisal roll for the
appraisal district that lists the property taxable by the unit. By
that date the chief appraiser shall prepare and certify to the
comptroller and to the assessor for each school district that
participates in the appraisal district that part of the appraisal
roll for the appraisal district that lists property for which the
appraisal district appraises the property for state taxation. The
part certified to the comptroller and school district assessor is
the appraisal roll for state taxes. The part certified to the
assessor is the appraisal roll for the taxing unit. The chief
appraiser shall consult with the assessor for each taxing unit and
the comptroller and notify each taxing unit and the comptroller in
writing by April 1 of the form in which the roll will be provided to
each unit and to the comptroller.
(c) The chief appraiser shall prepare and certify to the
assessor for each taxing unit and the comptroller a listing of those
properties that [which] are taxable by that unit or the state, as
applicable, but that [which] are under protest and therefore not
included on the appraisal roll approved by the appraisal review
board and certified by the chief appraiser. This listing shall
include the appraised market value, productivity value (if
applicable), and taxable value as determined by the appraisal
district and shall also include the market value, taxable value,
and productivity value (if applicable) as claimed by the property
owner filing the protest if available. If the property owner does
not claim a value and the appraised value of the property in the
current year is equal to or less than its value in the preceding
year, the listing shall include a reasonable estimate of the market
value, taxable value, and productivity value (if applicable) that
would be assigned to the property if the taxpayer's claim is upheld.
If the property owner does not claim a value and the appraised value
of the property is higher than its appraised value in the preceding
year, the listing shall include the appraised market value,
productivity value (if applicable) and taxable value of the
property in the preceding year, except that if there is a reasonable
likelihood that the appraisal review board will approve a lower
appraised value for the property than its appraised value in the
preceding year, the chief appraiser shall make a reasonable
estimate of the taxable value that would be assigned to the property
if the property owner's claim is upheld. The taxing unit shall use
the lower value for calculations as prescribed in Sections 26.04
and 26.041 [of this code].
(d) The chief appraiser shall prepare and certify to the
assessor for each taxing unit and the comptroller a list of those
properties of which the chief appraiser has knowledge that are
reasonably likely to be taxable by that unit or the state, as
applicable, but that are not included on the appraisal roll
certified to the assessor or the comptroller under Subsection (a)
or included on the listing certified to the assessor or the
comptroller under Subsection (c). The chief appraiser shall
include on the list for each property the market value, appraised
value, and kind and amount of any partial exemptions as determined
by the appraisal district for the preceding year and a reasonable
estimate of the market value, appraised value, and kind and amount
of any partial exemptions for the current year. Until the property
is added to the appraisal roll, the assessor for a [the] taxing unit
shall include each property on the list in the calculations
prescribed by Sections 26.04 and 26.041, and for that purpose shall
use the lower market value, appraised value, or taxable value, as
appropriate, included on or computed using the information included
on the list for the property.
SECTION 1.22. Chapter 26, Tax Code, is amended by adding
Section 26.011 to read as follows:
Sec. 26.011. PROVISIONS NOT APPLICABLE TO STATE TAX.
Sections 26.04, 26.041, 26.05, 26.051, 26.06, 26.07, and 26.08 do
not apply to the state ad valorem tax or to the comptroller.
SECTION 1.23. Section 26.09(c), Tax Code, is amended to
read as follows:
(c) The tax is calculated by:
(1) subtracting from the appraised value of a property
as shown on the appraisal roll for a taxing [the] unit or the state
the amount of any partial exemption allowed the property owner that
applies to appraised value to determine taxable [net appraised]
value; and
(2) [multiplying the net appraised value by the
assessment ratio to determine assessed value;
[(3) subtracting from the assessed value the amount of
any partial exemption allowed the property owner to determine
taxable value; and
[(4)] multiplying the taxable value by the applicable
tax rate.
SECTION 1.24. Section 26.12, Tax Code, is amended by adding
Subsection (e) to read as follows:
(e) For purposes of this section, the state is not a taxing
unit.
SECTION 1.25. Section 26.15(c), Tax Code, is amended to
read as follows:
(c) At any time, the governing body of a taxing unit, on
motion of the assessor for the unit or of a property owner, shall
direct by written order changes in the tax roll to correct errors in
the mathematical computation of a tax. The assessor shall enter the
corrections ordered by the governing body. The comptroller may
order changes in the state tax roll to correct errors in the
mathematical computation of the state ad valorem tax.
SECTION 1.26. Section 31.11(a), Tax Code, is amended to
read as follows:
(a) If a taxpayer applies to the tax collector of a taxing
unit for a refund of an overpayment or erroneous payment of taxes,
the collector for the unit determines that the payment was
erroneous or excessive, and the auditor for the unit or the
comptroller in the case of the state ad valorem tax agrees with the
collector's determination, the collector or, for state taxes, the
comptroller shall refund the amount of the excessive or erroneous
payment from available current tax collections or from funds
appropriated by the unit or the state, as appropriate, for making
refunds. For taxes other than state taxes [However], the collector
may not make the refund unless:
(1) in the case of a collector who collects taxes for
one taxing unit, the governing body of the taxing unit also
determines that the payment was erroneous or excessive and approves
the refund if the amount of the refund exceeds:
(A) $5,000 for a refund to be paid by a county
with a population of two million or more; or
(B) $500 for a refund to be paid by any other
taxing unit; or
(2) in the case of a collector who collects taxes for
more than one taxing unit, the governing body of the taxing unit
that employs the collector also determines that the payment was
erroneous or excessive and approves the refund if the amount of the
refund exceeds:
(A) $5,000 for a refund to be paid by a county
with a population of two million or more; or
(B) $2,500 for a refund to be paid by any other
taxing unit.
SECTION 1.27. Sections 32.01(a) and (d), Tax Code, are
amended to read as follows:
(a) On January 1 of each year, a tax lien attaches to
property to secure the payment of all taxes, penalties, and
interest ultimately imposed for the year by the state or a taxing
unit on the property, whether or not the taxes are imposed in the
year the lien attaches. The lien to secure the payment of state ad
valorem taxes and applicable penalties and interest exists in favor
of the state. The lien to secure the payment of taxes imposed by a
taxing unit and applicable penalties and interest exists in favor
of the [each] taxing unit having power to tax the property.
(d) The lien under this section is perfected on attachment
and, except as provided by Section 32.03(b), perfection requires no
further action by the state or taxing unit.
SECTION 1.28. Section 33.01(a), Tax Code, is amended to
read as follows:
(a) A delinquent tax, including a delinquent state ad
valorem tax, incurs a penalty of six percent of the amount of the
tax for the first calendar month it is delinquent plus one percent
for each additional month or portion of a month the tax remains
unpaid prior to July 1 of the year in which it becomes delinquent.
However, a tax delinquent on July 1 incurs a total penalty of twelve
percent of the amount of the delinquent tax without regard to the
number of months the tax has been delinquent. A delinquent tax
continues to incur the penalty provided by this subsection as long
as the tax remains unpaid, regardless of whether a judgment for the
delinquent tax has been rendered.
SECTION 1.29. Subchapter A, Chapter 33, Tax Code, is
amended by adding Section 33.12 to read as follows:
Sec. 33.12. COLLECTION OF DELINQUENT STATE AD VALOREM
TAXES; PENALTY. (a) The collector for a school district has the
same powers and duties regarding the collection of delinquent state
ad valorem taxes imposed on property having taxable situs in the
school district as the collector has regarding delinquent school
district taxes on that property.
(b) The attorney who represents a school district to enforce
the collection of delinquent school district taxes represents the
state to enforce the collection of delinquent state ad valorem
taxes imposed on property having taxable situs in the school
district. If the governing body of a school district contracts with
a private attorney to enforce the collection of delinquent school
district ad valorem taxes, the contract applies to the collection
of delinquent state ad valorem taxes on property taxable by that
school district without further action. The compensation of the
private attorney for collecting delinquent state ad valorem taxes
is equal to a percentage of the amount collected that represents the
portion of that amount attributable to the additional penalty
provided by Subsection (c). If the governing body of a school
district enters into a contract with an official, taxing unit, or
political subdivision of this state for the collection of the ad
valorem taxes of the school district that includes the collection
of delinquent school district taxes, the contract applies to the
collection of delinquent state ad valorem taxes on property taxable
by that school district without further action.
(c) State ad valorem taxes that remain delinquent on July 1
of the year in which they become delinquent incur an additional
penalty to defray costs of collection if the collection of the
delinquent taxes is covered by a contract with a private attorney
under Subsection (b). The amount of the penalty is the amount of
the compensation specified in the contract.
(d) A tax lien attaches in favor of the state to the property
on which the tax is imposed to secure payment of the penalty.
(e) The person responsible for collecting the delinquent
state ad valorem tax shall deliver a notice of delinquency and of
the penalty to the property owner at least 30 and not more than 60
days before July 1.
(f) Sections 6.30, 33.07, and 33.08 do not apply to the
state ad valorem tax.
SECTION 1.30. Sections 33.21(a) and (b), Tax Code, are
amended to read as follows:
(a) A person's personal property is subject to seizure for
the payment of a delinquent tax, penalty, and interest the person
[he] owes the state or a taxing unit on property.
(b) A person's personal property is subject to seizure for
the payment of a tax imposed by the state or other [a] taxing unit on
the person's property before the tax becomes delinquent if:
(1) the collector discovers that property on which the
tax has been or will be imposed is about to be:
(A) removed from the county; or
(B) sold in a liquidation sale in connection with
the cessation of a business; and
(2) the collector knows of no other personal property
in the county from which the tax may be satisfied.
SECTION 1.31. Section 33.23(b), Tax Code, is amended to
read as follows:
(b) A bond may not be required of the state or other [a]
taxing unit for issuance or delivery of a tax warrant, and a fee or
court cost may not be charged for issuance or delivery of a warrant.
SECTION 1.32. Section 33.44(b), Tax Code, is amended to
read as follows:
(b) For purposes of joining a county, citation may be served
on the county [tax] assessor-collector. For purposes of joining
any other taxing unit, citation may be served on the officer charged
with collecting taxes for the unit or on the presiding officer or
secretary of the governing body of the unit. For purposes of
joining the state, citation shall be served on the school district
collector who collects state ad valorem taxes on the property.
Citation may be served by certified mail, return receipt requested.
A person on whom service is authorized by this subsection may waive
the issuance and service of citation in behalf of the person's [his]
taxing unit.
SECTION 1.33. Section 34.04(b), Tax Code, is amended to
read as follows:
(b) A copy of the petition shall be served, in the manner
prescribed by Rule 21a, Texas Rules of Civil Procedure, [as
amended,] or that rule's successor, on all parties to the
underlying action not later than the 20th day before the date set
for a hearing on the petition. If the state is a party to the
underlying action, the copy of the petition to be served on the
state shall be served on the school district collector who collects
state ad valorem taxes on the subject property. The attorney who
represents the state to enforce the collection of delinquent state
ad valorem taxes in the school district in which the property is
located shall represent the state at the hearing.
SECTION 1.34. The heading to Chapter 41, Tax Code, is
amended to read as follows:
CHAPTER 41. ADMINISTRATIVE [LOCAL] REVIEW
SECTION 1.35. Section 41.03, Tax Code, is amended to read as
follows:
Sec. 41.03. CHALLENGE BY STATE OR TAXING UNIT. (a) The
state or another [A] taxing unit is entitled to challenge before the
appraisal review board:
(1) the level of appraisals of any category of
property in the district or in any territory in the district, but
not the appraised value of a single taxpayer's property;
(2) an exclusion of property from the appraisal
records;
(3) a grant in whole or in part of a partial exemption;
(4) a determination that land qualifies for appraisal
as provided by Subchapter C, D, E, or H, Chapter 23; or
(5) failure to identify the taxing unit as one in which
a particular property is taxable.
(b) If the state or other [a] taxing unit challenges a
determination that land qualifies for appraisal under Subchapter H,
Chapter 23, on the ground that the land is not located in an
aesthetic management zone, critical wildlife habitat zone, or
streamside management zone, the state or other taxing unit must
first seek a determination letter from the director of the Texas
Forest Service. The appraisal review board shall accept the letter
as conclusive proof of the type, size, and location of the zone.
SECTION 1.36. Subchapter A, Chapter 41, Tax Code, is
amended by adding Sections 41.031 and 41.032 to read as follows:
Sec. 41.031. CHALLENGE BY STATE. The state is entitled to
challenge before the appraisal review board the exclusion of
property from the appraisal roll for state ad valorem taxes.
Sec. 41.032. REPRESENTATION OF STATE. The comptroller
represents the state in a challenge by the state under this
subchapter. The comptroller may delegate that function to the
appropriate school district assessor or collector.
SECTION 1.37. Section 41.06(a), Tax Code, is amended to
read as follows:
(a) The secretary of the appraisal review board shall
deliver to the comptroller on behalf of the state and to the
presiding officer of the governing body of each taxing unit other
than the state entitled to appear at a challenge hearing written
notice of the date, time, and place fixed for the hearing. The
secretary shall deliver the notice not later than the 10th day
before the date of the hearing.
SECTION 1.38. Section 41.07(d), Tax Code, is amended to
read as follows:
(d) The board shall deliver by certified mail a notice of
the issuance of the order and a copy of the order to the taxing unit.
If the order of the board excludes property from the appraisal roll
for state ad valorem taxes, the board shall also deliver a notice of
issuance and a copy of the order to the comptroller and the
appropriate school district assessor in the manner prescribed by
the comptroller.
SECTION 1.39. Section 41.47(d), Tax Code, is amended to
read as follows:
(d) The board shall deliver by certified mail a notice of
issuance of the order and a copy of the order to the property owner
and the chief appraiser. If the order of the board excludes
property from the appraisal roll for state ad valorem taxes, the
board shall also deliver a notice of issuance and a copy of the
order to the comptroller and the appropriate school district
assessor in the manner prescribed by the comptroller.
SECTION 1.40. Subchapter A, Chapter 42, Tax Code, is
amended by adding Section 42.032 to read as follows:
Sec. 42.032. RIGHT OF APPEAL BY COMPTROLLER. (a) The
comptroller is entitled to appeal an order of the appraisal review
board excluding property from the appraisal roll for state ad
valorem taxes.
(b) The attorney general shall represent the comptroller in
an appeal under this section. The attorney general may delegate its
duties under this section to a county or district attorney or may
contract with a private attorney for the performance of those
duties.
SECTION 1.41. Sections 42.06(a) and (c), Tax Code, are
amended to read as follows:
(a) To exercise the party's right to appeal an order of an
appraisal review board, a party other than a property owner must
file written notice of appeal within 15 days after the date the
party receives the notice required by Section 41.47 or, in the case
of a taxing unit or the comptroller, by Section 41.07 that the order
appealed has been issued. To exercise the right to appeal an order
of the comptroller, a party other than a property owner must file
written notice of appeal within 15 days after the date the party
receives the comptroller's order. A property owner is not required
to file a notice of appeal under this section.
(c) If the chief appraiser, a taxing unit, [or] a county, or
the comptroller appeals[, the chief appraiser, if the appeal is of]
an order of the appraisal review board, the chief appraiser [or the
comptroller, if the appeal is of an order of the comptroller,] shall
deliver a copy of the notice to the property owner whose property is
involved in the appeal. If the appeal is of an order of the
comptroller, the comptroller shall deliver a copy of the notice to
the property owner. The chief appraiser or the comptroller shall
deliver the copy of the notice within 10 days after the date the
notice is filed.
SECTION 1.42. Sections 42.43(a), (b), (b-1), (c), (e), (g),
and (h), Tax Code, are amended to read as follows:
(a) If the final determination of an appeal that decreases a
property owner's tax liability occurs after the property owner has
paid the owner's [his] taxes, the taxing unit and the comptroller,
if the property is subject to the state ad valorem tax, shall refund
to the property owner the difference between the amount of taxes
paid and amount of taxes for which the property owner is liable.
(b) For a refund made under this section because an
exemption under Section 11.20 that was denied by the chief
appraiser or appraisal review board is granted, the taxing unit or
the comptroller shall include with the refund interest on the
amount refunded calculated at an annual rate that is equal to the
auction average rate quoted on a bank discount basis for
three-month treasury bills issued by the United States government,
as published by the Federal Reserve Board, for the week in which the
taxes became delinquent, but not more than 10 percent, calculated
from the delinquency date for the taxes until the date the refund is
made. For any other refund made under this section, the taxing unit
or the comptroller shall include with the refund interest on the
amount refunded at an annual rate of eight percent, calculated from
the delinquency date for the taxes until the date the refund is
made.
(b-1) A taxing unit or the comptroller may not send a refund
made under this section before the earlier of:
(1) the 21st day after the final determination of the
appeal; or
(2) the date the property owner files the form
prescribed by Subsection (i) with the taxing unit or the
comptroller.
(c) Notwithstanding Subsection (b), if a taxing unit or the
comptroller does not make a refund, including interest, required by
this section before the 60th day after the date the chief appraiser
certifies a correction to the appraisal roll under Section 42.41,
the taxing unit or the comptroller shall include with the refund
interest on the amount refunded at an annual rate of 12 percent,
calculated from the delinquency date for the taxes until the date
the refund is made. A refund is not considered made under this
section until sent to the proper person as provided by this section.
(e) Except as provided by Subsection (f) or (g), a taxing
unit or the comptroller shall send a refund made under this section
to the property owner.
(g) If a form prescribed by the comptroller under Subsection
(i) is filed with a taxing unit or the comptroller before the 21st
day after the final determination of an appeal that requires a
refund be made, the taxing unit or the comptroller shall send the
refund to the person and address designated on the form.
(h) A form filed with a taxing unit or the comptroller under
Subsection (g) remains in effect for all subsequent refunds
required by this section until revoked in a written revocation
filed with the taxing unit or the comptroller by the property owner.
SECTION 1.43. Sections 43.01 and 43.04, Tax Code, are
amended to read as follows:
Sec. 43.01. AUTHORITY TO BRING SUIT. The comptroller or a
[A] taxing unit may sue the appraisal district that appraises
property for the state or the unit to compel the appraisal district
to comply with the provisions of this title, rules of the
comptroller, or other applicable law.
Sec. 43.04. SUIT TO COMPEL COMPLIANCE WITH DEADLINES. The
comptroller or the governing body of a taxing unit may sue the chief
appraiser or members of the appraisal review board, as applicable,
for failure to comply with the deadlines imposed by Section
25.22(a), 26.01(a), or 41.12. If the court finds that the chief
appraiser or appraisal review board failed to comply for good cause
shown, the court shall enter an order fixing a reasonable deadline
for compliance. If the court finds that the chief appraiser or
appraisal review board failed to comply without good cause, the
court shall enter an order requiring the chief appraiser or
appraisal review board to comply with the deadline not later than
the 10th day after the date the judgment is signed. In a suit
brought under this section, the court may enter any other order the
court considers necessary to ensure compliance with the court's
deadline or the applicable statutory requirements. Failure to obey
an order of the court is punishable as contempt.
SECTION 1.44. Chapter 311, Tax Code, is amended by adding
Section 311.0131 to read as follows:
Sec. 311.0131. SCHOOL DISTRICT ANNUAL OBLIGATION TO TAX
INCREMENT FUND; STATE PAYMENT OF PORTION OF OBLIGATION. (a) This
section applies only to a reinvestment zone created before
September 1, 1999, for which a school district enters into an
agreement under Section 311.013(f) with the governing body of the
municipality that created the zone to pay into the tax increment
fund for the zone a portion of the school district's tax increment
produced from property located in the zone.
(b) Notwithstanding the terms of the agreement regarding
the portion of the school district's tax increment required to be
paid into the fund, in each year, the portion of the school
district's tax increment the school district is required to pay
into the fund is the school district annual obligation for the
school district for that year calculated under Subsection (c).
(c) The municipality that created the zone or its designee
shall calculate the school district annual obligation for a school
district by applying the applicable school district's tax rate for
the 2010 tax year to the captured appraised value for the school
district for the year for which the obligation is calculated and
multiplying that amount by the percentage of the school district's
tax increment for the year for which the obligation is calculated
that the school district agreed to pay into the tax increment fund
in that year under Section 311.013(f).
(d) The school district annual obligation for each year
shall be apportioned between the school district and the state in
proportion to the amount of taxes each of those entities imposes on
the captured appraised value for the zone in that year as calculated
under this subsection. The amount of taxes the state imposes on
that captured appraised value is calculated by multiplying the rate
of the state ad valorem tax rate for that year by the captured
appraised value for the state. The amount of taxes the school
district imposes on that captured appraised value used in making
the apportionment is calculated by multiplying the school district
local fund assignment tax rate for that year by the captured
appraised value for the school district. The tax increment base for
the state under Section 311.012 is determined as if this section
were in effect for the year in which the reinvestment zone was
created.
(e) If more than one school district imposes taxes on
property in a reinvestment zone, the school district annual
obligation for each school district and the portion of that
obligation that the state is required to pay under this section
shall be calculated separately for the portion of the property in
the reinvestment zone located in each school district.
(f) The comptroller shall verify the payments to be made by
the state under this section and shall retain from state property
tax collections sufficient funds to make the calculated payments.
From the retained funds, the comptroller shall pay to the school
district or, if required by the agreement, to the municipality the
portion of the school district annual obligation apportioned to the
state under Subsection (c).
(g) On receipt of the state's portion of the school district
annual obligation by a school district, the school district
promptly shall pay the state's portion to the municipality. At the
time of payment of the state's portion to the municipality, the
school district shall pay to the municipality any unpaid balance of
the school district's portion of the school district annual
obligation.
(h) Amounts paid to a municipality under Subsections (f) and
(g) shall be deposited to the credit of the tax increment fund on
behalf of the school district.
(i) This section ceases to apply to a reinvestment zone on
the earlier date specified by Section 311.017(a)(1) or (2) for the
reinvestment zone. If the agreement provides that the termination
date may be extended, the state's obligation to pay a portion of the
school district annual obligation ceases on the date the school
district ceases to be required to pay any tax increment produced by
the school district into the tax increment fund for the zone.
SECTION 1.45. Subchapter A, Chapter 313, Tax Code, is
amended by adding Section 313.010 to read as follows:
Sec. 313.010. REPORT TO LEGISLATURE. (a) Not later than
December 1, 2012, the Legislative Budget Board shall submit a
report to the legislature that includes recommended changes to this
chapter to provide incentives and credits relating to the state ad
valorem tax that are consistent with the purposes described by
Section 313.003.
(b) This section expires January 1, 2013.
SECTION 1.46. Section 403.302(j), Government Code, is
amended to read as follows:
(j) For purposes of Chapter 42, Education Code, the
comptroller shall certify to the commissioner of education:
(1) a final value for each school district computed on
a residence homestead exemption under Section 1-b(c), Article VIII,
Texas Constitution, of $5,000;
(2) a final value for each school district computed
on:
(A) a residence homestead exemption under
Section 1-b(c), Article VIII, Texas Constitution, of $15,000; and
(B) the effect of the additional limitation on
tax increases under Section 1-b(d), Article VIII, Texas
Constitution, as proposed by H.J.R. No. 4, 75th Legislature,
Regular Session, 1997; and
(3) a final value for each school district computed on
the effect of the reduction of the limitation on tax increases to
reflect any reduction in the school district tax rate as provided by
Section 11.26(a-1), [(a-2), or (a-3),] Tax Code, as applicable.
ARTICLE 2. PUBLIC SCHOOL FINANCE; ENRICHMENT TAX
SECTION 2.01. Section 11.1511(c), Education Code, is
amended to read as follows:
(c) The board may:
(1) issue bonds and levy, pledge, assess, and collect
an annual ad valorem tax to pay the principal and interest on the
bonds as authorized under Sections 45.001 and 45.003;
(2) levy, assess, and collect an annual ad valorem tax
for enrichment [maintenance and operation] of the district as
authorized under Sections 45.002 and 45.003;
(3) employ a person to assess or collect the district's
taxes as authorized under Section 45.231; and
(4) enter into contracts as authorized under this code
or other law and delegate contractual authority to the
superintendent as appropriate.
SECTION 2.02. Section 12.013(b), Education Code, is amended
to read as follows:
(b) A home-rule school district is subject to:
(1) a provision of this title establishing a criminal
offense;
(2) a provision of this title relating to limitations
on liability; and
(3) a prohibition, restriction, or requirement, as
applicable, imposed by this title or a rule adopted under this
title, relating to:
(A) the Public Education Information Management
System (PEIMS) to the extent necessary to monitor compliance with
this subchapter as determined by the commissioner;
(B) educator certification under Chapter 21 and
educator rights under Sections 21.407, 21.408, and 22.001;
(C) criminal history records under Subchapter C,
Chapter 22;
(D) student admissions under Section 25.001;
(E) school attendance under Sections 25.085,
25.086, and 25.087;
(F) inter-district or inter-county transfers of
students under Subchapter B, Chapter 25;
(G) elementary class size limits under Section
25.112, in the case of any campus in the district that fails to
satisfy any standard under Section 39.054(e) [39.054(d)];
(H) high school graduation under Section 28.025;
(I) special education programs under Subchapter
A, Chapter 29;
(J) bilingual education under Subchapter B,
Chapter 29;
(K) prekindergarten programs under Subchapter E,
Chapter 29;
(L) safety provisions relating to the
transportation of students under Sections 34.002, 34.003, 34.004,
and 34.008;
(M) computation and distribution of state aid
under Chapters 31, 42, and 43;
(N) extracurricular activities under Section
33.081;
(O) health and safety under Chapter 38;
(P) public school accountability under
Subchapters B, C, D, E, and J, Chapter 39;
(Q) [equalized wealth under Chapter 41;
[(R)] a bond or other obligation or tax rate
under Chapters 42, 43, and 45; and
(R) [(S)] purchasing under Chapter 44.
SECTION 2.03. Section 12.029(b), Education Code, is amended
to read as follows:
(b) If [Except as provided by Subchapter H, Chapter 41, if]
two or more school districts having different status, one of which
is home-rule school district status, consolidate into a single
district, the petition under Section 13.003 initiating the
consolidation must state the status for the consolidated district.
The ballot shall be printed to permit voting for or against the
proposition: "Consolidation of (names of school districts) into a
single school district governed as (status of school district
specified in the petition)."
SECTION 2.04. Section 12.106(a), Education Code, is amended
to read as follows:
(a) A charter holder is entitled to receive for the
open-enrollment charter school funding under Chapter 42 equal to
the greater of:
(1) the amount of funding per student in weighted
average daily attendance, excluding enrichment funding under
Sections 42.302(a-1)(2) and (3), as they existed on January 1,
2009, that would have been received for the school during the
2009-2010 school year under Chapter 42 as it existed on January 1,
2009, and an additional amount of $120 for each student in weighted
average daily attendance; or
(2) the amount of funding per student in weighted
average daily attendance, excluding enrichment funding under
Section 42.302(a), to which the charter holder would be entitled
for the school under Chapter 42 if the school were a school district
[without a tier one local share for purposes of Section 42.253 and
without any local revenue for purposes of Section 42.2516].
SECTION 2.05. Sections 21.402(a) and (c), Education Code,
are amended to read as follows:
(a) Except as provided by Subsection (d), (e), or (f), a
school district must pay each classroom teacher, full-time
librarian, full-time counselor certified under Subchapter B, or
full-time school nurse not less than the minimum monthly salary,
based on the employee's level of experience in addition to other
factors, as determined by commissioner rule, determined by the
following formula:
MS = SF x BA [FS]
where:
"MS" is the minimum monthly salary;
"SF" is the applicable salary factor specified by Subsection
(c); and
"BA" ["FS"] is the amount of the basic allotment under
Section 42.101[, as determined by the commissioner under Subsection
(b), of state and local funds per weighted student, including funds
provided under Section 42.2516, available to a district eligible to
receive state assistance under Section 42.302 with a maintenance
and operations tax rate per $100 of taxable value equal to the
product of the state compression percentage, as determined under
Section 42.2516, multiplied by $1.50, except that the amount of
state and local funds per weighted student does not include the
amount attributable to the increase in the guaranteed level made by
Chapter 1187, Acts of the 77th Legislature, Regular Session, 2001].
(c) The salary factors per step are as follows:
0 1 2 3 4 0 1 2 3 4
0 1 2 3 4
_____ [.6226] _____ [.6360] _____ [.6492] _____ [.6627] _____ [.6909] _____ [.6226] _____ [.6360] _____ [.6492] _____ [.6627] _____ [.6909]
_____ [.6226] _____ [.6360] _____ [.6492] _____ [.6627] _____ [.6909]
5 6 7 8 9 5 6 7 8 9
5 6 7 8 9
_____ [.7192] _____ [.7474] _____ [.7737] _____ [.7985] _____ [.8220] _____ [.7192] _____ [.7474] _____ [.7737] _____ [.7985] _____ [.8220]
_____ [.7192] _____ [.7474] _____ [.7737] _____ [.7985] _____ [.8220]
10 11 12 13 14 10 11 12 13 14
10 11 12 13 14
_____ [.8441] _____ [.8650] _____ [.8851] _____ [.9035] _____ [.9213] _____ [.8441] _____ [.8650] _____ [.8851] _____ [.9035] _____ [.9213]
_____ [.8441] _____ [.8650] _____ [.8851] _____ [.9035] _____ [.9213]
15 16 17 18 19 15 16 17 18 19
15 16 17 18 19
_____ [.9380] _____ [.9539] _____ [.9687] _____ [.9828] _____ [.9963] _____ [.9380] _____ [.9539] _____ [.9687] _____ [.9828] _____ [.9963]
_____ [.9380] _____ [.9539] _____ [.9687] _____ [.9828] _____ [.9963]
_____ [1.009] _____ [1.009]
_____ [1.009]
SECTION 2.06. Section 21.410(h), Education Code, is amended
to read as follows:
(h) A grant a school district receives under this section is
in addition to the [any] funding the district receives under
Chapter 42. The commissioner shall distribute funds under this
section with the Foundation School Program payment to which the
district is entitled as soon as practicable after the end of the
school year as determined by the commissioner. [A district to which
Chapter 41 applies is entitled to the grants paid under this
section. The commissioner shall determine the timing of the
distribution of grants to a district that does not receive
Foundation School Program payments.]
SECTION 2.07. Section 21.411(h), Education Code, is amended
to read as follows:
(h) A grant a school district receives under this section is
in addition to the [any] funding the district receives under
Chapter 42. The commissioner shall distribute funds under this
section with the Foundation School Program payment to which the
district is entitled as soon as practicable after the end of the
school year as determined by the commissioner. [A district to which
Chapter 41 applies is entitled to the grants paid under this
section. The commissioner shall determine the timing of the
distribution of grants to a district that does not receive
Foundation School Program payments.]
SECTION 2.08. Section 21.412(h), Education Code, is amended
to read as follows:
(h) A grant a school district receives under this section is
in addition to the [any] funding the district receives under
Chapter 42. The commissioner shall distribute funds under this
section with the Foundation School Program payment to which the
district is entitled as soon as practicable after the end of the
school year as determined by the commissioner. [A district to which
Chapter 41 applies is entitled to the grants paid under this
section. The commissioner shall determine the timing of the
distribution of grants to a district that does not receive
Foundation School Program payments.]
SECTION 2.09. Section 21.413(h), Education Code, is amended
to read as follows:
(h) A grant a school district receives under this section is
in addition to the [any] funding the district receives under
Chapter 42. The commissioner shall distribute funds under this
section with the Foundation School Program payment to which the
district is entitled as soon as practicable after the end of the
school year as determined by the commissioner. [A district to which
Chapter 41 applies is entitled to the grants paid under this
section. The commissioner shall determine the timing of the
distribution of grants to a district that does not receive
Foundation School Program payments.]
SECTION 2.10. Section 29.008(b), Education Code, is amended
to read as follows:
(b) Except as provided by Subsection (c), costs of an
approved contract for residential placement may be paid from a
combination of federal, state, and local funds. The local share of
the total contract cost for each student is [that portion of the
local tax effort that exceeds] the district's local tax effort
[fund assignment under Section 42.252,] divided by the average
daily attendance in the district. If the contract involves a
private facility, the state share of the total contract cost is that
amount remaining after subtracting the local share. If the
contract involves a public facility, the state share is that amount
remaining after subtracting the local share from the portion of the
contract that involves the costs of instructional and related
services. For purposes of this subsection, "local tax effort"
means the total amount of money generated by taxes imposed for debt
service and enrichment [maintenance and operation] less any amounts
paid into a tax increment fund under Chapter 311, Tax Code.
SECTION 2.11. Section 29.203(b), Education Code, is amended
to read as follows:
(b) A school district is entitled to the allotment provided
by Section 42.157 for each eligible student using a public
education grant. [If the district has a wealth per student greater
than the guaranteed wealth level but less than the equalized wealth
level, a school district is entitled under rules adopted by the
commissioner to additional state aid in an amount equal to the
difference between the cost to the district of providing services
to a student using a public education grant and the sum of the state
aid received because of the allotment under Section 42.157 and
money from the available school fund attributable to the student.]
SECTION 2.12. Section 30.003(b), Education Code, is amended
to read as follows:
(b) If the student is admitted to the school for a full-time
program for the equivalent of two long semesters, the district's
share of the cost is an amount equal to the sum of the dollar amount
of enrichment [maintenance] and debt service taxes imposed by the
district for that year divided by the district's average daily
attendance for the preceding year and a dollar amount determined by
the commissioner.
SECTION 2.13. Section 37.0061, Education Code, is amended
to read as follows:
Sec. 37.0061. FUNDING FOR ALTERNATIVE EDUCATION SERVICES IN
JUVENILE RESIDENTIAL FACILITIES. A school district that provides
education services to pre-adjudicated and post-adjudicated
students who are confined by court order in a juvenile residential
facility operated by a juvenile board is entitled to count such
students in the district's average daily attendance for purposes of
receipt of state funds under the Foundation School Program. [If the
district has a wealth per student greater than the guaranteed
wealth level but less than the equalized wealth level, the district
in which the student is enrolled on the date a court orders the
student to be confined to a juvenile residential facility shall
transfer to the district providing education services an amount
equal to the difference between the average Foundation School
Program costs per student of the district providing education
services and the sum of the state aid and the money from the
available school fund received by the district that is attributable
to the student for the portion of the school year for which the
district provides education services to the student.]
SECTION 2.14. Section 42.007(c), Education Code, is amended
to read as follows:
(c) The funding elements must include:
(1) a basic allotment for the purposes of Section
42.101 that[, when combined with the guaranteed yield component
provided by Subchapter F,] represents the cost per student of a
regular education program that meets all mandates of law and
regulation;
(2) adjustments designed to reflect the variation in
known resource costs and costs of education beyond the control of
school districts;
(3) appropriate program cost differentials and other
funding elements for the programs authorized under Subchapter C,
with the program funding level expressed as dollar amounts and as
weights applied to the adjusted basic allotment for the appropriate
year;
(4) the maximum guaranteed level of qualified state
and local funds per student for the purposes of Subchapter F;
(5) the enrichment [and facilities] tax rate under
Subchapter F;
(6) the computation of students in weighted average
daily attendance under Section 42.302; and
(7) the amount to be appropriated for the school
facilities assistance program under Chapter 46.
SECTION 2.15. Section 42.008, Education Code, is amended by
amending Subsections (a) and (c) and adding Subsection (a-1) to
read as follows:
(a) Notwithstanding any other provision of this title, a
school district is not entitled in any school year to receive an
amount of state [and local] maintenance and operations revenue per
student in weighted average daily attendance that exceeds by more
than $350 the amount of state [and local] maintenance and
operations revenue per student in weighted average daily attendance
received by the district during the preceding school year.
(a-1) Subsection (a) applies beginning with the 2013-2014
school year. For the 2012-2013 school year, notwithstanding any
other provision of this title, a school district is not entitled to
receive a total amount of state maintenance and operations revenue
per student in weighted average daily attendance that exceeds by
more than $350 the amount of state and local maintenance and
operations revenue per student in weighted average daily attendance
received by the district during the 2011-2012 school year. This
subsection expires September 1, 2013.
(c) The commissioner shall make adjustments to amounts due
to a school district under this chapter [or amounts required for a
district to comply with Chapter 41] as necessary to comply with the
limitation imposed by this section.
SECTION 2.16. Sections 42.101(a) and (a-1), Education Code,
are amended to read as follows:
(a) For each student in average daily attendance, not
including the time students spend each day in special education
programs in an instructional arrangement other than mainstream or
career and technology education programs, for which an additional
allotment is made under Subchapter C, a district is entitled to an
allotment equal to [the lesser of] $4,765 [or the amount that
results from the following formula:
[A = $4,765 X (DCR/MCR)
[where:
["A" is the allotment to which a district is entitled;
["DCR" is the district's compressed tax rate, which is the
product of the state compression percentage, as determined under
Section 42.2516, multiplied by the maintenance and operations tax
rate adopted by the district for the 2005 tax year; and
["MCR" is the state maximum compressed tax rate, which is the
product of the state compression percentage, as determined under
Section 42.2516, multiplied by $1.50].
(a-1) Subsection (a) applies beginning with the 2013-2014
school year. For the 2009-2010 through 2012-2013 school years,
Subsection (a) applies, except the [each] reference to $4,765 in
that subsection is replaced with an amount equal to the greater of:
(1) $4,765; or
(2) the amount equal to the product of .0165 and the
average statewide property value per weighted student.
SECTION 2.17. Section 42.159(g), Education Code, is amended
to read as follows:
(g) Amounts received by a school district or
open-enrollment charter school under this section are in addition
to any amounts to which the district or school is entitled to
receive [or retain] under Chapter 12 or [41 or] this chapter and are
not subject to reduction under any provision of those chapters.
SECTION 2.18. Section 42.251(b), Education Code, is amended
to read as follows:
(b) The program shall be financed by:
(1) ad valorem tax revenue generated by the state ad
valorem tax under Section 3-a, Article VII, Texas Constitution [an
equalized uniform school district effort];
(2) enrichment ad valorem tax revenue generated by
local school district effort [in excess of the equalized uniform
school district effort];
(3) state available school funds distributed in
accordance with law; and
(4) state funds appropriated for the purposes of
public school education and allocated to each district in an amount
sufficient to finance the cost of each district's Foundation School
Program not covered by other funds specified in this subsection.
SECTION 2.19. Section 42.25161(a), Education Code, is
amended to read as follows:
(a) The commissioner shall provide South Texas Independent
School District with the amount of state aid necessary to ensure
that the district receives an amount of state maintenance and
operations [and local] revenue per student in weighted average
daily attendance that is at least $120 greater than the amount of
state and local maintenance and operations revenue the district
would have received per student in weighted average daily
attendance during the 2009-2010 school year under this chapter, as
it existed on January 1, 2009, at a maintenance and operations tax
rate equal to the product of the state compression percentage for
the 2009-2010 school year, as established under former Section
42.2516, multiplied by the maintenance and operations tax rate
adopted by the district for the 2005 tax year[, provided that the
district imposes a maintenance and operations tax at that rate].
SECTION 2.20. Section 42.2521(a), Education Code, is
amended to read as follows:
(a) For purposes of Chapter [Chapters 41 and] 46 and this
chapter, and to the extent money specifically authorized to be used
under this section is available, the commissioner shall adjust the
taxable value of property in a school district that, due to factors
beyond the control of the board of trustees, experiences a rapid
decline in the tax base used in calculating taxable values in excess
of four percent of the tax base used in the preceding year.
SECTION 2.21. Section 42.2523(a), Education Code, is
amended to read as follows:
(a) For purposes of Chapter [Chapters 41 and] 46 and this
chapter, the commissioner shall adjust the taxable value of
property of a school district all or part of which is located in an
area declared a disaster area by the governor under Chapter 418,
Government Code, as necessary to ensure that the district receives
funding based as soon as possible on property values as affected by
the disaster.
SECTION 2.22. Sections 42.2524(c) and (d), Education Code,
are amended to read as follows:
(c) The commissioner may provide reimbursement under this
section only if funds are available for that purpose [as follows:
[(1) reimbursement for a school district not required
to take action under Chapter 41 may be provided] from:
(1) [(A)] amounts appropriated for that purpose,
including amounts appropriated for those districts for that purpose
to the disaster contingency fund established under Section 418.073,
Government Code; or
(2) [(B)] Foundation School Program funds available
for that purpose, based on a determination by the commissioner that
the amount appropriated for the Foundation School Program,
including the facilities component as provided by Chapter 46,
exceeds the amount to which districts are entitled under this
chapter and Chapter 46[; and
[(2) reimbursement for a school district required to
take action under Chapter 41 may be provided from funds described by
Subdivision (1)(B) if funds remain available after fully
reimbursing each school district described by Subdivision (1) for
its disaster remediation costs].
(d) If the amount of money available for purposes of
reimbursing school districts [not required to take action under
Chapter 41] is not sufficient to fully reimburse each district's
disaster remediation costs, the commissioner shall reduce the
amount of assistance provided to each of those districts
proportionately. [If the amount of money available for purposes of
reimbursing school districts required to take action under Chapter
41 is not sufficient to fully reimburse each district's disaster
remediation costs, the commissioner shall reduce the amount of
assistance provided to each of those districts proportionately.]
SECTION 2.23. Sections 42.253(a) and (c), Education Code,
are amended to read as follows:
(a) For each school year the commissioner shall determine:
(1) the amount of money to which a school district is
entitled under Subchapters B and C;
(2) the amount of money to which a school district is
entitled under Subchapter F;
(3) the amount of money allocated to the district from
the available school fund; and
(4) [the amount of each district's tier one local share
under Section 42.252; and
[(5)] the amount of each district's tier two local
share under Section 42.302.
(c) Each school district is entitled to an amount equal to
the difference for that district between the sum of Subsections
(a)(1) and (a)(2) and the sum of Subsections (a)(3) and[,] (a)(4)[,
and (a)(5)].
SECTION 2.24. Sections 42.2531(a), (b), and (c), Education
Code, are amended to read as follows:
(a) The commissioner may make adjustments to amounts due to
a school district under this chapter or Chapter 46[, or to amounts
necessary for a district to comply with the requirements of Chapter
41,] as provided by this section.
(b) A school district that has a major taxpayer, as
determined by the commissioner, that because of a protest of the
valuation of the taxpayer's property fails to pay all or a portion
of the ad valorem taxes due to the district may apply to the
commissioner to have the district's taxable value of property or ad
valorem tax collections adjusted for purposes of this chapter or
Chapter [41 or] 46. The commissioner may make the adjustment only
to the extent the commissioner determines that making the
adjustment will not:
(1) in the fiscal year in which the adjustment is made,
cause the amount to which school districts are entitled under this
chapter to exceed the amount appropriated for purposes of the
Foundation School Program for that year; and
(2) if the adjustment is made in the first year of a
state fiscal biennium, cause the amount to which school districts
are entitled under this chapter for the second year of the biennium
to exceed the amount appropriated for purposes of the Foundation
School Program for that year.
(c) The commissioner shall recover the benefit of any
adjustment made under this section by making offsetting adjustments
in the school district's taxable value of property or ad valorem tax
collections for purposes of this chapter or Chapter [41 or] 46 on a
final determination of the taxable value of property that was the
basis of the original adjustment, or in the second school year
following the year in which the adjustment is made, whichever is
earlier.
SECTION 2.25. Section 42.257(b), Education Code, is amended
to read as follows:
(b) If the district would have received a greater amount
from the foundation school fund for the applicable school year
using the adjusted value, the commissioner shall add the difference
to subsequent distributions to the district from the foundation
school fund. [An adjustment does not affect the local fund
assignment of any other district.]
SECTION 2.26. Section 42.259(b), Education Code, is amended
to read as follows:
(b) Payments from the foundation school fund to each
[category 1] school district shall be made as follows:
(1) 15 percent of the yearly entitlement of the
district shall be paid in an installment to be made on or before the
25th day of September of a fiscal year;
(2) 80 percent of the yearly entitlement of the
district shall be paid in eight equal installments to be made on or
before the 25th day of October, November, December, January, March,
May, June, and July; and
(3) five percent of the yearly entitlement of the
district shall be paid in an installment to be made on or before the
25th day of February.
SECTION 2.27. Section 42.260(b), Education Code, is amended
to read as follows:
(b) For each year, the commissioner shall certify to each
school district or participating charter school the amount of[:
[(1) additional funds to which the district or school
is entitled due to the increase made by H.B. No. 3343, Acts of the
77th Legislature, Regular Session, 2001, to:
[(A) the equalized wealth level under Section
41.002; or
[(B)] the guaranteed level of state and local
funds per weighted student per cent of tax effort under Section
42.302[; or
[(2) additional state aid to which the district or
school is entitled under Section 42.2513].
SECTION 2.28. Sections 42.302(a), (a-1), (b), (c), (d), and
(e), Education Code, are amended to read as follows:
(a) Each school district is guaranteed a specified amount
per weighted student in state and local funds for each cent of tax
effort [over that required for the district's local fund
assignment] up to the maximum tax rate permitted under Section
45.003 [level specified in this subchapter]. The amount of state
support[, subject only to the maximum amount under Section 42.303,]
is determined by the formula:
GYA = (GL X WADA X DTR X 100) - LR
where:
"GYA" is the guaranteed yield amount of state funds to be
allocated to the district;
"GL" is the dollar amount guaranteed level of state and local
funds per weighted student per cent of tax effort, which is an
amount described by Subsection (a-1) or a greater amount for any
year provided by appropriation;
"WADA" is the number of students in weighted average daily
attendance, which is calculated by dividing the sum of the school
district's allotments under Subchapters B and C, less any allotment
to the district for transportation, any allotment under Section
42.158, 42.159, or 42.160, and 50 percent of the adjustment under
Section 42.102, by the basic allotment for the applicable year;
"DTR" is the district enrichment tax rate of the school
district, which is determined by subtracting the amount [amounts]
specified by Subsection (b) from the total amount of enrichment
[maintenance and operations] taxes collected by the school district
for the applicable school year and dividing the difference by the
quotient of the district's taxable value of property as determined
under Subchapter M, Chapter 403, Government Code, or, if
applicable, under Section 42.2521, divided by 100; and
"LR" is the local revenue, which is determined by multiplying
"DTR" by the quotient of the district's taxable value of property as
determined under Subchapter M, Chapter 403, Government Code, or, if
applicable, under Section 42.2521, divided by 100.
(a-1) [In this section, "wealth per student" has the meaning
assigned by Section 41.001.] For purposes of Subsection (a), the
dollar amount guaranteed level of state and local funds per
weighted student per cent of tax effort ("GL") for a school district
is:
(1) the greater of the amount of district tax revenue
per weighted student per cent of tax effort that would be available
to the Austin Independent School District, as determined by the
commissioner in cooperation with the Legislative Budget Board, if
the reduction of the limitation on tax increases as provided by
Section 11.26(a-1), [(a-2), or (a-3),] Tax Code, did not apply, or
the amount of district tax revenue per weighted student per cent of
tax effort used for purposes of this subdivision in the preceding
school year, for the first six cents of [by which] the district's
enrichment [maintenance and operations] tax rate [exceeds the rate
equal to the product of the state compression percentage, as
determined under Section 42.2516, multiplied by the maintenance and
operations tax rate adopted by the district for the 2005 tax year];
and
(2) $31.95, for the district's enrichment [maintenance
and operations] tax effort that exceeds the amount of tax effort
described by Subdivision (1).
(b) In computing the district enrichment tax rate of a
school district, the total amount of enrichment [maintenance and
operations] taxes collected by the school district does not include
the amount of[:
[(1) the district's local fund assignment under
Section 42.252; or
[(2)] taxes paid into a tax increment fund under
Chapter 311, Tax Code.
(c) For purposes of this section, school district
enrichment taxes for which credit is granted under Section 31.035,
31.036, or 31.037, Tax Code, are considered taxes collected by the
school district as if the taxes were paid when the credit for the
taxes was granted.
(d) For purposes of this section, the total amount of
enrichment [maintenance and operations] taxes collected for an
applicable school year by a school district with alternate tax
dates, as authorized by Section 26.135, Tax Code, is the amount of
taxes collected on or after January 1 of the year in which the
school year begins and not later than December 31 of the same year.
(e) For purposes of this section, school district
enrichment taxes for which credit is granted under Subchapter D,
Chapter 313, Tax Code, are considered taxes collected by the school
district as if the taxes were paid when the credit for the taxes was
granted.
SECTION 2.29. Section 43.002(b), Education Code, is amended
to read as follows:
(b) Of the amounts available for transfer from the general
revenue fund to the available school fund for the months of January
and February of each fiscal year, no more than the amount necessary
to enable the comptroller to distribute from the available school
fund an amount equal to 9-1/2 percent of the estimated annual
available school fund apportionment to [category 1] school
districts[, as defined by Section 42.259, and 3-1/2 percent of the
estimated annual available school fund apportionment to category 2
school districts, as defined by Section 42.259,] may be transferred
from the general revenue fund to the available school fund. Any
remaining amount that would otherwise be available for transfer for
the months of January and February shall be transferred from the
general revenue fund to the available school fund in equal amounts
in June and in August of the same fiscal year.
SECTION 2.30. Sections 44.004(c) and (c-1), Education Code,
are amended to read as follows:
(c) The notice of public meeting to discuss and adopt the
budget and the proposed tax rate may not be smaller than one-quarter
page of a standard-size or a tabloid-size newspaper, and the
headline on the notice must be in 18-point or larger type. Subject
to Subsection (d), the notice must:
(1) contain a statement in the following form:
"NOTICE OF PUBLIC MEETING TO DISCUSS BUDGET AND PROPOSED TAX RATE
"The (name of school district) will hold a public meeting at
(time, date, year) in (name of room, building, physical location,
city, state). The purpose of this meeting is to discuss the school
district's budget that will determine the tax rate that will be
adopted. Public participation in the discussion is invited." The
statement of the purpose of the meeting must be in bold type. In
reduced type, the notice must state: "The tax rate that is
ultimately adopted at this meeting or at a separate meeting at a
later date may not exceed the proposed rate shown below unless the
district publishes a revised notice containing the same information
and comparisons set out below and holds another public meeting to
discuss the revised notice.";
(2) contain a section entitled "Comparison of Proposed
Budget with Last Year's Budget," which must show the difference,
expressed as a percent increase or decrease, as applicable, in the
amounts budgeted for the preceding fiscal year and the amount
budgeted for the fiscal year that begins in the current tax year for
each of the following:
(A) maintenance and operations;
(B) enrichment;
(C) debt service; and
(D) [(C)] total expenditures;
(3) contain a section entitled "Total Appraised Value
and Total Taxable Value," which must show the total appraised value
and the total taxable value of all property and the total appraised
value and the total taxable value of new property taxable by the
district in the preceding tax year and the current tax year as
calculated under Section 26.04, Tax Code;
(4) contain a statement of the total amount of the
outstanding and unpaid bonded indebtedness of the school district;
(5) contain a section entitled "Comparison of Proposed
Rates with Last Year's Rates," which must:
(A) show in rows the tax rates described by
Subparagraphs (i)-(iii), expressed as amounts per $100 valuation of
property, for columns entitled "Enrichment [Maintenance &
Operations]," "Interest & Sinking Fund," and "Total," which is the
sum of "Enrichment [Maintenance & Operations]" and "Interest &
Sinking Fund":
(i) the school district's "Last Year's
Rate";
(ii) the "Rate to Maintain Same Level of
Enrichment [Maintenance & Operations] Revenue & Pay Debt Service,"
which:
(a) in the case of "Enrichment
[Maintenance & Operations]," is the tax rate that, when applied to
the current taxable value for the district, as certified by the
chief appraiser under Section 26.01, Tax Code, and as adjusted to
reflect changes made by the chief appraiser as of the time the
notice is prepared, would impose taxes in an amount that, when added
to state funds to be distributed to the district under Subchapter F,
Chapter 42, would provide the same amount of enrichment
[maintenance and operations] taxes and state funds distributed
under Subchapter F, Chapter 42, per student in average daily
attendance for the applicable school year that was available to the
district in the preceding school year; and
(b) in the case of "Interest & Sinking
Fund," is the tax rate that, when applied to the current taxable
value for the district, as certified by the chief appraiser under
Section 26.01, Tax Code, and as adjusted to reflect changes made by
the chief appraiser as of the time the notice is prepared, and when
multiplied by the district's anticipated collection rate, would
impose taxes in an amount that, when added to state funds to be
distributed to the district under Chapter 46 and any excess taxes
collected to service the district's debt during the preceding tax
year but not used for that purpose during that year, would provide
the amount required to service the district's debt; and
(iii) the "Proposed Rate";
(B) contain fourth and fifth columns aligned with
the columns required by Paragraph (A) that show, for each row
required by Paragraph (A):
(i) the "Local Enrichment Revenue per
Student," which is computed by multiplying the district's total
taxable value of property, as certified by the chief appraiser for
the applicable school year under Section 26.01, Tax Code, and as
adjusted to reflect changes made by the chief appraiser as of the
time the notice is prepared, by the total enrichment tax rate, and
dividing the product by the number of students in average daily
attendance in the district for the applicable school year; and
(ii) the "State Revenue per Student," which
is computed by determining the amount of state aid received or to be
received by the district under Chapters 42, 43, and 46 and dividing
that amount by the number of students in average daily attendance in
the district for the applicable school year; and
(C) contain an asterisk after each calculation
for "Interest & Sinking Fund" and a footnote to the section that, in
reduced type, states "The Interest & Sinking Fund tax revenue is
used to pay for bonded indebtedness on construction, equipment, or
both. The bonds, and the tax rate necessary to pay those bonds,
were approved by the voters of this district.";
(6) contain a section entitled "Comparison of Proposed
Levy with Last Year's Levy on Average Residence," which must:
(A) show in rows the information described by
Subparagraphs (i)-(iv), rounded to the nearest dollar, for columns
entitled "Last Year" and "This Year":
(i) "Average Market Value of Residences,"
determined using the same group of residences for each year;
(ii) "Average Taxable Value of Residences,"
determined after taking into account the limitation on the
appraised value of residences under Section 23.23, Tax Code, and
after subtracting all homestead exemptions applicable in each year,
other than exemptions available only to disabled persons or persons
65 years of age or older or their surviving spouses, and using the
same group of residences for each year;
(iii) "Last Year's Rate Versus Proposed
Rate per $100 Value"; and
(iv) "Taxes Due on Average Residence,"
determined using the same group of residences for each year; and
(B) contain the following
information: "Increase (Decrease) in Taxes" expressed in dollars
and cents, which is computed by subtracting the "Taxes Due on
Average Residence" for the preceding tax year from the "Taxes Due on
Average Residence" for the current tax year;
(7) contain the following statement in bold
print: "Under state law, the dollar amount of school taxes imposed
on the residence of a person 65 years of age or older or of the
surviving spouse of such a person, if the surviving spouse was 55
years of age or older when the person died, may not be increased
above the amount paid in the first year after the person turned 65,
regardless of changes in tax rate or property value.";
(8) contain the following statement in bold
print: "Notice of Rollback Rate: The highest tax rate the
district can adopt before requiring voter approval at an election
is (the school district rollback rate determined under Section
26.08, Tax Code). This election will be automatically held if the
district adopts a rate in excess of the rollback rate of (the school
district rollback rate)."; and
(9) contain a section entitled "Fund Balances," which
must include the estimated amount of interest and sinking fund
balances and the estimated amount of maintenance and operation or
general fund balances remaining at the end of the current fiscal
year that are not encumbered with or by corresponding debt
obligation, less estimated funds necessary for the operation of the
district before the receipt of the first payment under Chapter 42 in
the succeeding school year.
(c-1) The notice described by Subsection (c) must state in a
distinct row or on a separate or individual line for each of the
following taxes:
(1) the proposed rate of the school district's
enrichment [maintenance] tax described by Section 45.003, under the
heading "Enrichment [Maintenance] Tax"; and
(2) if the school district has issued ad valorem tax
bonds under Section 45.001, the proposed rate of the tax to pay for
the bonds, under the heading "School Debt Service Tax Approved by
Local Voters."
SECTION 2.31. Section 45.002, Education Code, is amended to
read as follows:
Sec. 45.002. ENRICHMENT [MAINTENANCE] TAXES. The governing
board of an independent school district, including the city council
or commission that has jurisdiction over a municipally controlled
independent school district, the governing board of a rural high
school district, and the commissioners court of a county, on behalf
of each common school district under its jurisdiction, may levy,
assess, and collect annual ad valorem taxes for the purpose of
providing an enriched educational program [further maintenance of
public schools] in the district, subject to Section 45.003.
SECTION 2.32. Section 45.003(d), Education Code, is amended
to read as follows:
(d) A proposition submitted to authorize the levy of
enrichment [maintenance] taxes must include the question of whether
the governing board or commissioners court may levy, assess, and
collect annual ad valorem enrichment taxes [for the further
maintenance of public schools,] at a rate not to exceed the rate
stated in the proposition. For any year, the enrichment
[maintenance] tax rate per $100 of taxable value adopted by the
district may not exceed the rate [equal to the sum] of $0.17 [and
the product of the state compression percentage,
as determined under Section 42.2516, multiplied by $1.50].
SECTION 2.33. Section 45.104(a), Education Code, is amended
to read as follows:
(a) The board of trustees of any school district may pledge
its delinquent taxes levied for enrichment [maintenance] purposes
for specific past, current, and future school years as security for
a loan, and may evidence any such loan with negotiable notes, and
the delinquent taxes pledged shall be applied against the principal
and interest of the loan. Negotiable notes issued under this
subsection must mature not more than 20 years from their date.
SECTION 2.34. Section 45.108(a), Education Code, is amended
to read as follows:
(a) Independent or consolidated school districts may borrow
money for the purpose of paying maintenance expenses and may
evidence those loans with negotiable notes, except that the loans
may not at any time exceed 75 percent of the previous year's income.
The notes may be payable from and secured by a lien on and pledge of
any available funds of the district, including proceeds of an
enrichment [a maintenance] tax. The term "maintenance expenses" or
"maintenance expenditures" as used in this section means any lawful
expenditure of the school district other than payment of principal
of and interest on bonds. The term includes all costs incurred in
connection with environmental cleanup and asbestos cleanup and
removal programs implemented by school districts or in connection
with the maintenance, repair, rehabilitation, or replacement of
heating, air conditioning, water, sanitation, roofing, flooring,
electric, or other building systems of existing school properties.
Notes issued pursuant to this section may be issued to mature in not
more than 20 years from their date. Notes issued for a term longer
than one year must be treated as "debt" as defined in Section
26.012(7), Tax Code.
SECTION 2.35. Sections 45.109(c) and (d), Education Code,
are amended to read as follows:
(c) The consideration for a contract under this section may
be paid from any source available to the independent school
district. If voted as provided by this section, the district may
pledge to the payment of the contract an annual enrichment
[maintenance] tax in an amount sufficient, without limitation, to
provide all of the consideration. If voted and pledged, the
enrichment [maintenance] tax shall be assessed, levied, and
collected annually in the same manner as provided by general law
applicable to independent school districts for other enrichment
[maintenance] taxes.
(d) An enrichment [A maintenance] tax may not be pledged to
the payment of any contract under this section or assessed, levied,
or collected unless an election is held in the district and the
enrichment [maintenance] tax is favorably voted by a majority of
the qualified voters of the district voting at the election. The
election order for an election under this subsection must include
the polling place or places and any other matters considered
advisable by the board of trustees.
SECTION 2.36. Section 45.111(b), Education Code, is amended
to read as follows:
(b) The governing body of the district shall provide for the
payment of the certificates issued under this section by
appropriating and pledging local school funds derived from
enrichment [maintenance] taxes levied and assessed under Section
[Sections] 45.002 and maintenance taxes levied and assessed under
Section 130.122; Chapter 273, Acts of the 53rd Legislature,
Regular Session, 1953 (Article 2784g, Vernon's Texas Civil
Statutes); or other similar law that limits the amount of tax that
may be levied for enrichment or maintenance purposes, as
distinguished from bond requirements. The appropriation and pledge
may be in the nature of a continuing irrevocable pledge to apply the
first moneys collected annually from the tax levy to the payment of
the obligations or by the irrevocable present levy and
appropriation of the amount of the enrichment or maintenance tax
required to meet the annual debt service requirements of the
obligations, in which event the governing body shall covenant to
annually set aside the amount in the annual tax levy, showing the
same is a portion of the enrichment or maintenance tax. The
governing body shall annually budget the amount required to pay the
principal and interest of the obligations that may be scheduled to
become due in any fiscal year. This section may not be construed as
permitting the levy of an enrichment or [a] maintenance tax in
excess of the amount approved by the qualified voters of the
district.
SECTION 2.37. Section 45.156(c), Education Code, is amended
to read as follows:
(c) The consideration payable by the district under a
contract may be paid from any source available to the district. If
voted, the district may pledge to the payment of the contract an
annual enrichment [maintenance] tax in an amount sufficient,
without limitation, to provide all or part of the consideration. If
voted and pledged, the enrichment [maintenance] tax shall be
assessed, levied, and collected annually in the same manner as
provided by general law applicable to independent school districts
for other enrichment [maintenance] taxes. An enrichment [A
maintenance] tax may not be pledged to the payment of any contract
or assessed, levied, or collected unless an election is held in the
district, and the enrichment [maintenance] tax for that purpose is
favorably voted by a majority of the qualified voters of the
district. The election order for an election under this subsection
must include the polling place or places and any other matters
considered advisable by the board of trustees.
SECTION 2.38. Section 45.251(2), Education Code, is amended
to read as follows:
(2) "Foundation School Program" means the program
established under Chapters [41,] 42[,] and 46, or any successor
program of state appropriated funding for school districts in this
state.
SECTION 2.39. Section 45.261(a), Education Code, is amended
to read as follows:
(a) If the commissioner orders payment from the money
appropriated to the Foundation School Program on behalf of a school
district [that is not required to reduce its wealth per student
under Chapter 41], the commissioner shall direct the comptroller to
withhold the amount paid from the first state money payable to the
district. [If the commissioner orders payment from the money
appropriated to the Foundation School Program on behalf of a school
district that is required to reduce its wealth per student under
Chapter 41, the commissioner shall increase amounts due from the
district under that chapter in a total amount equal to the amount of
payments made on behalf of the district under this subchapter.]
Amounts withheld [or received] under this subsection shall be used
for the Foundation School Program.
SECTION 2.40. Section 46.003(d), Education Code, is amended
to read as follows:
(d) The amount budgeted by a district for payment of
eligible bonds may include:
(1) bond taxes collected in the current school year;
(2) bond taxes collected in a preceding school year in
excess of the amount necessary to pay the district's share of actual
debt service on bonds in that year, provided that the taxes were not
used to generate other state financial assistance for the district;
[or]
(3) enrichment [maintenance and operations] taxes
collected in the current school year or a preceding school year in
excess of the amount eligible to be used to generate other state
financial assistance for the district; or
(4) maintenance and operations taxes collected in a
preceding school year in excess of the amount eligible to be used to
generate other state financial assistance for the district.
SECTION 2.41. Section 46.004(a), Education Code, is amended
to read as follows:
(a) A district may receive state assistance in connection
with a lease-purchase agreement concerning an instructional
facility. For purposes of this subchapter:
(1) taxes levied for purposes of enrichment
[maintenance and operations] that are necessary to pay a district's
share of the payments under a lease-purchase agreement for which
the district receives state assistance under this subchapter are
considered to be bond taxes; and
(2) payments under a lease-purchase agreement are
considered to be payments of principal of and interest on bonds.
SECTION 2.42. Section 46.032(c), Education Code, is amended
to read as follows:
(c) The amount budgeted by a district for payment of
eligible bonds may include:
(1) bond taxes collected in the current school year;
(2) bond taxes collected in a preceding school year in
excess of the amount necessary to pay the district's share of actual
debt service on bonds in that year, provided that the taxes were not
used to generate other state financial assistance for the district;
[or]
(3) enrichment [maintenance and operations] taxes
collected in the current school year or a preceding school year in
excess of the amount eligible to be used to generate other state
financial assistance for the district; or
(4) maintenance and operations taxes collected in a
preceding school year in excess of the amount eligible to be used to
generate other state financial assistance for the district.
SECTION 2.43. Section 56.208(b), Education Code, is amended
to read as follows:
(b) The commissioner of education shall reduce the total
annual amount of foundation school fund payments made to a school
district by an amount equal to [F x A, where:
[(1) "F" is the lesser of one or the quotient of the
district's local share for the preceding school year under Section
42.252 divided by the amount of money to which the district was
entitled under Subchapters B and C, Chapter 42, for the preceding
school year; and
[(2) "A" is] the amount of state tuition credits under
this subchapter applied by institutions of higher education on
behalf of eligible persons who graduated from the district that has
not been used to compute a previous reduction under this
subsection.
SECTION 2.44. Section 78.10(g), Education Code, is amended
to read as follows:
(g) For each student enrolled in the academy, the academy is
entitled to allotments from the foundation school fund under
Chapter 42 as if the academy were a school district [without a tier
one local share for purposes of Section 42.253]. If in any academic
year the amount of the allotments under this subsection exceeds the
amount of state funds paid to the academy in the first fiscal year
of the academy's operation, the commissioner of education shall set
aside from the total amount of funds to which school districts are
entitled under Section 42.253(c) an amount equal to the excess
amount and shall distribute that amount to the academy. After
deducting the amount set aside and paid to the academy by the
commissioner of education under this subsection, the commissioner
of education shall reduce the amount to which each district is
entitled under Section 42.253(c) in the manner described by Section
42.253(h). A determination of the commissioner of education under
this subsection is final and may not be appealed.
SECTION 2.45. Section 87.208, Education Code, is amended to
read as follows:
Sec. 87.208. SEABORNE CONSERVATION CORPS. If the board of
regents of The Texas A&M University System administers a program
that is substantially similar to the Seaborne Conservation Corps as
it was administered by the board during the 1998-1999 school year,
the program is entitled, for each student enrolled, to allotments
from the Foundation School Program under Chapter 42 as if the
program were a school district[, except that the program has a local
share applied that is equivalent to the local fund assignment of the
school district in which the principal facilities of the program
are located].
SECTION 2.46. Section 87.505(g), Education Code, is amended
to read as follows:
(g) For each student enrolled in the academy, the academy is
entitled to allotments from the foundation school fund under
Chapter 42 as if the academy were a school district [without a tier
one local share for purposes of Section 42.253]. If in any academic
year the amount of the allotments under this subsection exceeds the
amount of state funds paid to the academy in the first fiscal year
of the academy's operation, the commissioner of education shall set
aside from the total amount of funds to which school districts are
entitled under Section 42.253(c) an amount equal to the excess
amount and shall distribute that amount to the academy. After
deducting the amount set aside and paid to the academy by the
commissioner of education under this subsection, the commissioner
of education shall reduce the amount to which each district is
entitled under Section 42.253(c) in the manner described by Section
42.253(h). A determination of the commissioner of education under
this subsection is final and may not be appealed.
SECTION 2.47. Section 96.707(k), Education Code, is amended
to read as follows:
(k) For each student enrolled in the academy, the academy is
entitled to allotments from the Foundation School Program under
Chapter 42 as if the academy were a school district[, except that
the academy has a local share applied that is equivalent to the
local fund assignment of the Beaumont Independent School District].
SECTION 2.48. Section 105.301(e), Education Code, is
amended to read as follows:
(e) The academy is not subject to the provisions of this
code, or to the rules of the Texas Education Agency, regulating
public schools, except that:
(1) professional employees of the academy are entitled
to the limited liability of an employee under Section 22.0511,
22.0512, or 22.052;
(2) a student's attendance at the academy satisfies
compulsory school attendance requirements; and
(3) for each student enrolled, the academy is entitled
to allotments from the foundation school program under Chapter 42
as if the academy were a school district [without a tier one local
share for purposes of Section 42.253].
SECTION 2.49. Section 403.302(a), Government Code, is
amended to read as follows:
(a) The comptroller shall conduct a study using comparable
sales and generally accepted auditing and sampling techniques to
determine the total taxable value of all property in each school
district. The study shall determine the taxable value of all
property and of each category of property in the district and the
productivity value of all land that qualifies for appraisal on the
basis of its productive capacity and for which the owner has applied
for and received a productivity appraisal. [The comptroller shall
make appropriate adjustments in the study to account for actions
taken under Chapter 41, Education Code.]
SECTION 2.50. Section 21.01, Tax Code, is amended to read as
follows:
Sec. 21.01. REAL PROPERTY. Real property is taxable by a
taxing unit if located in the unit on January 1[, except as provided
by Chapter 41, Education Code].
SECTION 2.51. Section 21.02(a), Tax Code, is amended to
read as follows:
(a) Except as provided by Subsection [Subsections (b) and]
(e) and by Sections 21.021, 21.04, and 21.05, tangible personal
property is taxable by a taxing unit if:
(1) it is located in the unit on January 1 for more
than a temporary period;
(2) it normally is located in the unit, even though it
is outside the unit on January 1, if it is outside the unit only
temporarily;
(3) it normally is returned to the unit between uses
elsewhere and is not located in any one place for more than a
temporary period; or
(4) the owner resides (for property not used for
business purposes) or maintains the owner's principal place of
business in this state (for property used for business purposes) in
the unit and the property is taxable in this state but does not have
a taxable situs pursuant to Subdivisions (1) through (3) of this
subsection.
SECTION 2.52. Section 26.08(n), Tax Code, is amended to
read as follows:
(n) For purposes of this section, the rollback tax rate of a
school district [whose maintenance and operations tax rate for the
2005 tax year was $1.50 or less per $100 of taxable value] is:
(1) for the 2012 [2006] tax year:
(A) for a district whose maintenance and
operations ad valorem tax rate for the 2011 tax year was at least $1
per $100 of taxable value, the sum of the following:
(i) the rate that is equal to the greater of
$0.04 per $100 of taxable value or the difference between the
maintenance and operations ad valorem tax rate of the district for
the 2011 tax year and the rate of $1 per $100 of taxable value; and
(ii) the district's current debt rate; and
(B) for a district whose maintenance and
operations ad valorem tax rate for the 2011 tax year was less than
$1 per $100 of taxable value, the district's current debt rate; [,
the sum of the rate that is equal to 88.67 percent of the
maintenance and operations tax rate adopted by the district for the
2005 tax year, the rate of $0.04 per $100 of taxable value, and the
district's current debt rate; and]
(2) for the 2013, 2014, and 2015 [2007 and subsequent]
tax years:
(A) for a district described by Subdivision
(1)(A), the sum of the following:
(i) the rate described by Subdivision
(1)(A)(i);
(ii) the rate that is equal to the sum of
the differences for the 2012 and each subsequent tax year between
the adopted tax rate of the district for that year if the rate was
approved at an election under this section and the rollback tax rate
of the district for that year; and
(iii) the district's current debt rate; and
(B) for a district described by Subdivision
(1)(B), the sum of the following:
(i) the rate that is equal to the sum of the
differences for the 2012 and each subsequent tax year between the
adopted tax rate of the district for that year if the rate was
approved at an election under this section and the rollback tax rate
of the district for that year; and
(ii) the district's current debt rate; and
(3) for the 2016 and subsequent tax years:
(A) for a district described by Subdivision
(1)(A), the sum of the following:
(i) the rate described by Subdivision
(1)(A)(i);
(ii) the rate that is equal to the sum of
the differences for the 2012 and each subsequent tax year between
the adopted tax rate of the district for that year if the rate was
approved at an election under this section and the rollback tax rate
of the district for that year; and
(iii) the district's current debt rate; and
(B) for a district described by Subdivision
(1)(B), the sum of the following:
(i) the rate that is equal to the greater of
$0.04 per $100 of taxable value or the sum of the differences for
the 2012 and each subsequent tax year between the adopted tax rate
of the district for that year if the rate was approved at an
election under this section and the rollback tax rate of the
district for that year; and
(ii) the district's current debt rate[, the
lesser of the following:
[(A) the sum of the following:
[(i) the rate per $100 of taxable value that
is equal to the product of the state compression percentage, as
determined under Section 42.2516, Education Code, for the current
year and $1.50;
[(ii) the rate of $0.04 per $100 of taxable
value;
[(iii) the rate that is equal to the sum of
the differences for the 2006 and each subsequent tax year between
the adopted tax rate of the district for that year if the rate was
approved at an election under this section and the rollback tax rate
of the district for that year; and
[(iv) the district's current debt rate; or
[(B) the sum of the following:
[(i) the effective maintenance and
operations tax rate of the district as computed under Subsection
(i) or (k), as applicable;
[(ii) the rate per $100 of taxable value
that is equal to the product of the state compression percentage, as
determined under Section 42.2516, Education Code, for the current
year and $0.06; and
[(iii) the district's current debt rate].
SECTION 2.53. Section 312.210(b), Tax Code, is amended to
read as follows:
(b) A tax abatement agreement with the owner of real
property or tangible personal property that is located in the
reinvestment zone described by Subsection (a) and in a school
district [that has a wealth per student that does not exceed the
equalized wealth level] must exempt from taxation:
(1) the portion of the value of the property in the
amount specified in the joint agreement among the municipality,
county, and junior college district; and
(2) an amount equal to 10 percent of the maximum
portion of the value of the property that may under Section
312.204(a) be otherwise exempted from taxation.
ARTICLE 3. REPEALER; TRANSITION; EFFECTIVE DATE
SECTION 3.01. (a) The following provisions of the
Education Code are repealed:
(1) Section 7.055(b)(34);
(2) Section 8.056;
(3) Sections 13.054(f) and (g);
(4) Section 21.402(b);
(5) Section 29.203(g);
(6) Chapter 41;
(7) Section 42.158(e);
(8) Section 42.160(b);
(9) Section 42.2516;
(10) Section 42.252;
(11) Section 42.2523(c);
(12) Sections 42.2524(f) and (g);
(13) Section 42.253(c-1);
(14) Sections 42.259(a), (c), and (d);
(15) Section 42.261;
(16) Sections 42.302(a-2) and (f);
(17) Section 42.303; and
(18) Section 45.003(f).
(b) Section 466.355(c), Government Code, is repealed.
(c) The following provisions of the Tax Code are repealed:
(1) Sections 11.26(a-2) and (a-3);
(2) Sections 21.02(b) and (c);
(3) Section 25.25(k);
(4) Sections 26.08(i), (i-1), (j), and (o);
(5) Section 26.08(p), as added by Chapter 1240 (S.B.
2274), Acts of the 81st Legislature, Regular Session, 2009;
(6) Section 26.08(p), as added by Chapter 1328 (H.B.
3646), Acts of the 81st Legislature, Regular Session, 2009; and
(7) Section 312.210(c).
SECTION 3.02. (a) Sections 45.002 and 45.003, Education
Code, as amended by this Act, apply beginning with the 2012 tax
year.
(b) The changes in law made by this Act to Sections 45.002
and 45.003, Education Code, do not affect the authority of a school
district to collect and use delinquent ad valorem taxes authorized
under those sections for the 2011 or an earlier tax year.
SECTION 3.03. Except as otherwise provided by this Act, the
changes in law made by this Act to the Education Code apply
beginning with the 2012-2013 school year.
SECTION 3.04. The changes in law made by this Act to Chapter
41, Tax Code, apply only to a challenge or protest under that
chapter for which the notice is filed on or after the effective date
of this Act. A challenge or protest for which the notice is filed
before the effective date of this Act is covered by the law in
effect when the notice of protest was filed, and the former law is
continued in effect for that purpose.
SECTION 3.05. The changes in law made by this Act apply to
each tax year that begins on or after January 1, 2012. The changes
in law do not apply to a tax year that begins before January 1, 2012,
and the law as it existed before January 1, 2012, is continued in
effect for purposes of taxes imposed in that tax year.
SECTION 3.06. This Act takes effect January 1, 2012, but
only if the constitutional amendment proposed by the 82nd
Legislature, Regular Session, 2011, imposing a state property tax
for public education, authorizing the legislature to establish for
purposes of that tax a limit on the maximum appraised value of a
residence homestead of 105 percent of the appraised value of the
property for the preceding tax year, prohibiting school district
property taxes for maintenance purposes, and authorizing school
district property taxes for educational enrichment is approved by
the voters. If that amendment is not approved by the voters, this
Act has no effect.
0 1 2 3 4
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