83R8080 KKA-D
By: Williams, Whitmire S.B. No. 509
A BILL TO BE ENTITLED
AN ACT
relating to the establishment by school districts of a school
security district; authorizing school district taxes for crime
prevention measures.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subtitle G, Title 2, Education Code, is amended
by adding Chapter 37A to read as follows:
CHAPTER 37A. SCHOOL SECURITY DISTRICT
SUBCHAPTER A. CREATION OF DISTRICT; GOVERNANCE; TAXING AUTHORITY
Sec. 37A.001. CREATION OF DISTRICT. (a) Subject to voter
approval, the board of trustees of a school district may create a
school security district with the authority to impose taxes in
accordance with this chapter for the purpose of providing crime
prevention measures.
(b) The boundaries of a school security district must be
coextensive with the boundaries of the school district.
Sec. 37A.002. PUBLIC HEARING ON CREATION OF DISTRICT. (a)
A school district that proposes to create a school security
district must conduct a public hearing at which the details of the
proposal are discussed before an authorization election under
Section 37A.003 may be ordered.
(b) The school district shall give reasonable notice of the
hearing to residents of the school district by posting notice on the
school district Internet website, by publishing notice in a
newspaper of general circulation in the school district, and by
other appropriate methods if necessary to provide effective notice.
The notice must include:
(1) a description of the purpose of the school
security district, including the types of crime prevention measures
sought to be provided;
(2) an estimate of the costs of providing the types of
crime prevention measures identified under Subdivision (1); and
(3) a statement regarding:
(A) whether the board of trustees proposes to
seek voter approval of a sales and use tax, a school security ad
valorem tax, or both;
(B) the anticipated rate of each proposed tax;
and
(C) the estimated revenue for each of the
following five fiscal years that would result from each proposed
tax at the anticipated rate.
Sec. 37A.003. AUTHORIZATION ELECTION. (a) A school
security district may be created and a sales and use tax, a school
security ad valorem tax, or both, as determined by the board of
trustees, imposed only if the creation and each applicable tax are
approved by a majority of the qualified voters of the school
district voting at an election held for that purpose.
(b) An order of the board of trustees calling an election
must state:
(1) the nature of the election, including the
proposition that is to appear on the ballot;
(2) the date of the election;
(3) the hours during which the polls will be open;
(4) the location of the polling places;
(5) in summary form, the proposed crime prevention
measures to be provided by the school security district and the
budget for providing those measures; and
(6) the proposed rate of the sales and use tax, if
applicable, and the proposed rate of the school security ad valorem
tax, if applicable, to be imposed by the school district to fund the
crime prevention measures.
(c) The ballot for an election to create a school security
district shall be printed to permit voting for or against the
proposition: "The creation of the __________ (name of school
district) School Security District dedicated to crime prevention
measures and the adoption of a proposed sales and use tax at a rate
of _____ (rate specified in the election order, if applicable) and a
proposed school security ad valorem tax at a rate of _____ (rate
specified in the election order, if applicable)."
(d) The board of trustees shall meet after the election and
canvass the returns of the election. If a majority of the votes
cast favor the creation of the school security district and the
imposition of the proposed tax or taxes, the board of trustees
shall:
(1) issue an order declaring the school security
district created and the tax or taxes authorized;
(2) notify the comptroller regarding the results of
the election if the election authorized a sales and use tax; and
(3) notify the tax assessor and collector for the
school district if the election authorized a school security ad
valorem tax.
Sec. 37A.004. GOVERNING BODY. (a) The board of trustees of
the school district that creates a school security district serves
as the governing body of the school security district.
(b) In acting as the governing body of the school security
district, the board of trustees may exercise any power the board may
exercise in governing the school district, including employing and
commissioning officers under Section 37.081.
Sec. 37A.005. SALES AND USE TAX. (a) The rate of a sales
and use tax proposed under this chapter must be expressed in
increments of one-eighth of one percent, with a minimum proposed
rate of one-eighth of one percent and a maximum proposed rate that
the board of trustees determines is appropriate and would not
result in a combined rate that exceeds the maximum combined rate
prescribed by Section 321.101(f), Tax Code.
(b) A school district that obtains voter approval of the
imposition of a sales and use tax in an election held under Section
37A.003 may impose the tax at the rate specified in the ballot
proposition.
(c) Except as otherwise provided by this chapter, Chapter
321, Tax Code, applies to a sales and use tax authorized by this
chapter in the same manner as that chapter applies to the tax
authorized by that chapter.
(d) Section 321.506, Tax Code, does not apply to a sales and
use tax authorized by this chapter.
(e) The adoption of a sales and use tax authorized by this
chapter takes effect on the first day of the first calendar quarter
that occurs after the first complete calendar quarter that occurs
after the date the comptroller receives notice of the results of the
election.
(f) If the comptroller determines that an effective date
provided by Subsection (e) will occur before the comptroller can
reasonably take the action required to begin collecting the tax,
the effective date may be extended by the comptroller until the
first day of the next succeeding calendar quarter.
(g) Revenue from a sales and use tax imposed under this
chapter may be used only to provide crime prevention measures in the
school security district.
Sec. 37A.006. SCHOOL SECURITY AD VALOREM TAX. (a) A school
district that obtains voter approval of the imposition of a school
security ad valorem tax in an election held under Section 37A.003
may impose the tax at the rate specified in the ballot proposition.
(b) The adoption of a school security ad valorem tax takes
effect on January 1 following the date of the election at which the
tax was authorized.
(c) Revenue from the school security ad valorem tax may be
used only to provide crime prevention measures in the school
security district.
SUBCHAPTER B. REFERENDUM ON CONTINUATION OR DISSOLUTION OF
DISTRICT
Sec. 37A.201. REFERENDUM AUTHORIZED. (a) The board of
trustees of a school district that has created a school security
district may hold a referendum on the question of whether to:
(1) continue the school security district for a period
of five years; or
(2) dissolve the school security district.
(b) The board of trustees may order a referendum authorized
by this section on its own motion by a majority vote of its members.
(c) The board of trustees shall order a referendum
authorized by this section on presentation of a petition that
requests continuation or dissolution of the school security
district and complies with the requirements of this subchapter.
(d) For a continuation referendum, the ballot shall be
printed to permit voting for or against the proposition: "Whether
the __________ (name of the school district that created the
district) School Security District and the school security sales
and use tax and ad valorem tax (as applicable) should be continued
for a period of five years."
(e) For a dissolution referendum, the ballot shall be
printed to permit voting for or against the proposition: "Whether
the __________ (name of the school district that created the
district) School Security District should be dissolved and the
school security sales and use tax and ad valorem tax (as applicable)
should be abolished."
Sec. 37A.202. APPLICATION FOR PETITION. (a) On written
application of 10 or more registered voters of the school district,
the secretary of the school district that created the school
security district shall issue to the applicants a petition to be
circulated among registered voters for their signatures.
(b) To be valid, an application for a petition to continue
the school security district must contain:
(1) the following heading: "Application for a
Petition for a Local Option Referendum to Continue the School
Security District and to Continue the School Security Sales and Use
Tax and Ad Valorem Tax (as applicable)";
(2) the following statement of the issue to be voted
on: "Whether the __________ (name of the school district that
created the district) School Security District and the school
security sales and use tax and ad valorem tax (as applicable) should
be continued for a period of five years";
(3) the following statement immediately above the
signatures of the applicants: "It is the purpose and intent of the
applicants whose signatures appear below that the school security
district and the school security sales and use tax and ad valorem
tax (as applicable) in __________ (name of the school district that
created the school security district) be continued for a period of
five years"; and
(4) the printed name, signature, residence address,
and voter registration certificate number or date of birth of each
applicant.
(c) To be valid, an application for a petition to dissolve
the school security district must contain:
(1) the following heading: "Application for a
Petition for a Local Option Referendum to Dissolve the School
Security District and to Abolish the School Security Sales and Use
Tax and Ad Valorem Tax (as applicable)";
(2) the following statement of the issue to be voted
on: "Whether the __________ (name of the school district that
created the district) School Security District should be dissolved
and the school security sales and use tax and ad valorem tax (as
applicable) should be abolished";
(3) the following statement immediately above the
signatures of the applicants: "It is the purpose and intent of the
applicants whose signatures appear below that the school security
district be dissolved and the school security sales and use tax and
ad valorem tax (as applicable) in __________ (name of the school
district that created the school security district) be abolished";
and
(4) the printed name, signature, residence address,
and voter registration certificate number or date of birth of each
applicant.
Sec. 37A.203. PETITION. (a) To be valid, a petition for a
referendum to continue the school security district must contain:
(1) the following heading: "Petition for a Local
Option Referendum to Continue the ____________ (name of the school
district that created the school security district) School Security
District and to Continue the School Security Sales and Use Tax and
Ad Valorem Tax (as applicable)";
(2) a statement of the issue to be voted on in the same
words used in the application;
(3) the following statement immediately above the
signatures of the petitioners: "It is the purpose and intent of the
petitioners whose signatures appear below that the school security
district and the school security sales and use tax and ad valorem
tax (as applicable) in __________ (name of the school district that
created the school security district) be continued for a period of
five years";
(4) lines and spaces for the names, signatures,
residence addresses, and voter registration certificate numbers or
dates of birth of the petitioners; and
(5) the date of issuance, the serial number, and the
seal of the secretary of the school district on each page.
(b) To be valid, a petition for a referendum to dissolve the
school security district must contain:
(1) the following heading: "Petition for a Local
Option Referendum to Dissolve the __________ (name of the school
district that created the district) School Security District and to
Abolish the School Security Sales and Use Tax and Ad Valorem Tax (as
applicable)";
(2) a statement of the issue to be voted on in the same
words used in the application;
(3) the following statement immediately above the
signatures of the petitioners: "It is the purpose and intent of the
petitioners whose signatures appear below that the school security
district be dissolved and the school security sales and use tax and
ad valorem tax (as applicable) in ____________ (name of the school
district that created the school security district) be abolished";
(4) lines and spaces for the names, signatures,
residence addresses, and voter registration certificate numbers or
dates of birth of the petitioners; and
(5) the date of issuance, the serial number, and the
seal of the secretary of the school district on each page.
Sec. 37A.204. COPIES OF APPLICATION AND PETITION. The
secretary of the school district shall keep an application and a
copy of the petition in the files of the secretary's office. The
secretary shall issue to the applicants as many copies as they
request.
Sec. 37A.205. FILING OF PETITION. To form the basis for the
ordering of a referendum, the petition must:
(1) be filed with the secretary of the school district
not later than the 60th day after the date of its issuance; and
(2) contain at least a number of signatures of
registered voters of the school district equal to 50 percent of the
number of votes cast in the school district in the most recent
election at which the school security district was created or
continued.
Sec. 37A.206. REVIEW BY SECRETARY. (a) The secretary of
the school district shall, on the request of any person, check each
name on a petition to determine whether the signer is a registered
voter of the school district. A person requesting verification by
the secretary shall pay the secretary a sum equal to 20 cents for
each name before the verification begins.
(b) The secretary may not count a signature if the secretary
has a reason to believe that:
(1) it is not the actual signature of the purported
signer;
(2) it is a duplication either of a name or of
handwriting used in any other signature on the petition; or
(3) the residence address of the signer is not
correct.
Sec. 37A.207. CERTIFICATION. Not later than the 40th day
after the date a petition is filed, excluding Saturdays, Sundays,
and legal holidays, the secretary of the school district shall
certify to the board of trustees the number of registered voters
signing the petition.
Sec. 37A.208. ELECTION ORDER. (a) The board of trustees
shall record on its minutes the date the petition is filed and the
date it is certified by the secretary.
(b) If the petition contains the required number of
signatures and is in proper order, the board of trustees shall, at
its next regular session after the certification by the secretary,
order a referendum to be held at the regular polling place in each
election precinct in the school district on the next permissible
uniform election date authorized by Section 41.001(a), Election
Code.
(c) The board of trustees shall state in the order the
proposition to be voted on in the referendum. The order is prima
facie evidence of compliance with all provisions necessary to give
it validity.
Sec. 37A.209. RESULTS OF REFERENDUM. If less than a
majority of the votes cast in a continuation referendum are for the
continuation of a school security district or if a majority of the
votes cast in a dissolution referendum are for dissolution of the
school security district:
(1) the board of trustees shall certify that fact to
the secretary of state; and
(2) the school security district is dissolved and
ceases to operate on the earlier of:
(A) the last day of the school security
district's fiscal year; or
(B) the 180th day after the date that the
continuation or dissolution referendum is held.
Sec. 37A.210. EFFECTIVE DATE OF TAX CHANGES. (a) If less
than a majority of the votes cast in a continuation referendum are
for the continuation of the school security district or if a
majority of the votes cast in a dissolution referendum are for
dissolution of the school security district, the board of trustees
shall notify the comptroller, if the school district imposes a
school security sales and use tax, and the tax assessor and
collector for the school district, if the school district imposes a
school security ad valorem tax, in writing of the results of the
referendum.
(b) If the district is to be dissolved as a result of the
referendum:
(1) the abolition of the school security sales and use
tax, if applicable, takes effect on the first day of the first
calendar quarter that occurs after the expiration of the first
complete calendar quarter that occurs after the comptroller
receives a notice of the results of the continuation or dissolution
referendum; and
(2) the abolition of the school security ad valorem
tax takes effect beginning January 1 following the date of the
election resulting in the abolition of the tax.
(c) If the comptroller determines that an effective date
provided by Subsection (b)(1) will occur before the comptroller can
reasonably take the action required to implement abolition of the
school security sales and use tax, the comptroller may extend the
effective date until the final day of the succeeding calendar
quarter.
SUBCHAPTER C. DISTRICT DISSOLUTION
Sec. 37A.301. DISSOLUTION OF SCHOOL SECURITY DISTRICT. (a)
A school security district is dissolved on the first uniform
election date that occurs after the fifth anniversary of the date
that the school district began to impose taxes for school security
district purposes if the school district has not held a
continuation or dissolution referendum.
(b) A school security district is dissolved on the first
uniform election date that occurs after the fifth anniversary of
the date of the most recent continuation or dissolution referendum.
(c) Subsection (b) does not apply to a school security
district that is continued under Section 37A.201, and that district
is dissolved at the end of the period for which it was continued.
(d) On the date a school security district is dissolved, the
school security district shall transfer all funds to the school
district that created the district. The transferred funds may be
used by the school district only for crime prevention measures.
(e) After the date a school security district is dissolved,
the school district that created the school security district may
not impose taxes authorized by this chapter.
SECTION 2. Section 26.08, Tax Code, is amended by adding
Subsection (a-1) to read as follows:
(a-1) The rate of a school security ad valorem tax imposed
by a school district in accordance with Chapter 37A, Education
Code, is not included in the district's tax rate for purposes of
Subsection (a).
SECTION 3. This Act takes effect on the date on which the
constitutional amendment proposed by __.J.R. No. ___, 83rd
Legislature, Regular Session, 2013, takes effect. If that
amendment is not approved by the voters, this Act has no effect.