82R10212 SMH/KKA-D
By: Duncan S.J.R. No. 51
A JOINT RESOLUTION
proposing a constitutional amendment 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.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-e, Article VIII, Texas Constitution,
is amended to read as follows:
Sec. 1-e. Except as provided by Section 3-a, Article VII, of
this constitution, no [No] State ad valorem taxes shall be levied
upon any property within this State.
SECTION 2. Article VII, Texas Constitution, is amended by
adding Section 3-a to read as follows:
Sec. 3-a. (a) A state ad valorem tax for elementary and
secondary public free school purposes is imposed on all taxable
property at a rate of $1 for each $100 of taxable value.
(b) Notwithstanding Subsection (a) of this section and
Section 1, Article VIII, of this constitution, the legislature
shall provide for phasing in the imposition of the state ad valorem
tax over a period of five years by basing the tax rate applicable to
property that has situs in a particular school district on the
maintenance and operations ad valorem tax rate of the district in
the 2011 ad valorem tax year. This subsection expires at the end of
the 2016 ad valorem tax year.
(c) Notwithstanding Section 23, Article VIII, of this
constitution, the legislature may provide for the appraisal of
property subject to state ad valorem taxes, for the equalization of
the taxable values of that property, and for the collection of the
state ad valorem taxes imposed on that property.
(d) State ad valorem taxes shall be assessed on the
valuation of property subject to those taxes as determined by the
appraisal officials in the county in which the property is located.
If an appraisal official uses generally accepted appraisal
standards and practices to appraise property subject to the state
ad valorem tax and the valuation of the property subject to that tax
conforms to or is equalized by the local appraisal review process to
conform to the accepted standards and practices, the assessment of
a state ad valorem tax on that valuation is not invalid. This
subsection expires at the end of the 2012 ad valorem tax year.
(e) For purposes of this constitution, including Section
22, Article VIII, the revenue from the state ad valorem tax imposed
under this section is state tax revenue dedicated by this
constitution.
SECTION 3. Section 3, Article VII, Texas Constitution, is
amended by amending Subsections (d) and (e) and adding Subsections
(f)-(i) to read as follows:
(d) The Legislature may provide for the formation of school
districts by general laws, and all such school districts may
embrace parts of two or more counties.
[(e)] The Legislature by general law may provide [shall be
authorized to pass laws for the assessment and collection of taxes
in all school districts and] for the management and control of the
public [school or] schools of such districts.
(e) The Legislature by general law may authorize a school
district to impose an ad valorem tax on taxable property in the
district for the purpose of providing an enriched educational
program.
(f) The Legislature by general law may authorize a school
district to impose an additional ad valorem tax on all taxable
property in the district[, whether such districts are composed of
territory wholly within a county or in parts of two or more
counties, and the Legislature may authorize an additional ad
valorem tax to be levied and collected within all school districts
for the further maintenance of public free schools, and] for the
erection and equipment of school buildings.
(g) A school district may not impose a tax under Subsection
(e) or (f) of this section unless the tax is approved by [therein;
provided that] a majority of the qualified voters of the district
voting at an election to be held for that purpose[, shall approve
the tax].
(h) The Legislature may pass laws for the creation of junior
college districts, the management and control of those districts,
and the imposition of ad valorem taxes in those districts. A junior
college district may not impose a tax under this subsection unless
the tax is approved by a majority of the qualified voters of the
district voting at an election held for that purpose. A junior
college district is not a school district for purposes of this
section.
(i) An ad valorem tax approved by the voters of a junior
college district under this section before November 8, 2011, is not
affected by the amendment of this section approved by the voters at
an election held on November 8, 2011, and the junior college
district is not required to hold a new election to authorize the
existing tax. This subsection expires January 1, 2012.
SECTION 4. Section 3-b, Article VII, Texas Constitution, is
amended to read as follows:
Sec. 3-b. No tax for the enrichment [maintenance] of public
free schools voted in any independent school district and no tax for
the maintenance of a junior college voted by a junior college
district, nor any bonds voted in any such district, but unissued,
shall be abrogated, cancelled, or invalidated by change of any kind
in the boundaries thereof. After any change in boundaries, the
governing body of any such district, without the necessity of an
additional election, shall have the power to assess, levy, and
collect ad valorem taxes on all taxable property within the
boundaries of the district as changed, for the purposes of the
enrichment [maintenance] of public free schools or the maintenance
of a junior college, as the case may be, and the payment of
principal of and interest on all bonded indebtedness outstanding
against, or attributable, adjusted, or allocated to, such district
or any territory therein, in the amount, at the rate, or not to
exceed the rate, and in the manner authorized in the district prior
to the change in its boundaries, and further in accordance with the
laws under which all such bonds, respectively, were voted; and such
governing body also shall have the power, without the necessity of
an additional election, to sell and deliver any unissued bonds
voted in the district prior to any such change in boundaries, and to
assess, levy, and collect ad valorem taxes on all taxable property
in the district as changed, for the payment of principal of and
interest on such bonds in the manner permitted by the laws under
which such bonds were voted. In those instances where the
boundaries of any such independent school district are changed by
the annexation of, or consolidation with, one or more whole school
districts, the taxes to be levied for the purposes hereinabove
authorized may be in the amount or at not to exceed the rate
theretofore voted in the district having at the time of such change
the greatest scholastic population according to the latest
scholastic census and only the unissued bonds of such district
voted prior to such change, may be subsequently sold and delivered
and any voted, but unissued, bonds of other school districts
involved in such annexation or consolidation shall not thereafter
be issued.
SECTION 5. Section 1(i), Article VIII, Texas Constitution,
is amended to read as follows:
(i) Notwithstanding Subsections (a) and (b) of this
section, the Legislature by general law may limit the maximum
appraised value of a residence homestead for ad valorem tax
purposes in a tax year to the lesser of the most recent market value
of the residence homestead as determined by the appraisal entity
or, for purposes of ad valorem taxation by the State under Section
3-a, Article VII, of this constitution, 105 [110] percent, or a
greater percentage, of the appraised value of the residence
homestead for the preceding tax year or, for purposes of ad valorem
taxation by a political subdivision of this State, 110 percent, or a
greater percentage, of the appraised value of the residence
homestead for the preceding tax year. A limitation on appraised
values authorized by this subsection:
(1) takes effect as to a residence homestead on the
later of the effective date of the law imposing the limitation or
January 1 of the tax year following the first tax year the owner
qualifies the property for an exemption under Section 1-b of this
article; and
(2) expires on January 1 of the first tax year that
neither the owner of the property when the limitation took effect
nor the owner's spouse or surviving spouse qualifies for an
exemption under Section 1-b of this article.
SECTION 6. The following temporary provision is added to
the Texas Constitution:
TEMPORARY PROVISION. (a) This temporary provision applies to
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.
(b) The amendment takes effect January 1, 2012.
(c) This temporary provision expires January 1, 2013.
SECTION 7. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 8, 2011.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment 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."