Texas 2015 84th Regular

Texas Senate Bill SB1 Enrolled / Bill

Filed 05/30/2015

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                    S.B. No. 1


 AN ACT
 relating to certain restrictions on the imposition of ad valorem
 taxes and to the duty of the state to reimburse certain political
 subdivisions for certain revenue loss; making conforming changes.
 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 SECTION 1.  Section 11.13, Tax Code, is amended by amending
 Subsection (b) and adding Subsection (n-1) to read as follows:
 (b)  An adult is entitled to exemption from taxation by a
 school district of $25,000 [$15,000] of the appraised value of the
 adult's residence homestead, except that only $5,000 [$10,000] of
 the exemption applies [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.
 (n-1)  The governing body of a school district,
 municipality, or county that adopted an exemption under Subsection
 (n) for the 2014 tax year may not reduce the amount of or repeal the
 exemption. This subsection expires December 31, 2019.
 SECTION 2.  Section 11.26(a), Tax Code, is amended 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. 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 school district taxes imposed on the
 residence homestead in the next year are less than the amount of
 taxes imposed in that first year, 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 or disabled was a tax year before the 2015 [1997] tax
 year, the amount of the limitation provided by this section is the
 amount of tax the school district imposed for the 2014 [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 2015
 [1997] tax year, plus any 2015 [1997] tax attributable to
 improvements made in 2014 [1996], other than improvements made to
 comply with governmental regulations or repairs.
 SECTION 3.  Section 25.23, Tax Code, is amended by adding
 Subsection (a-1) to read as follows:
 (a-1)  This subsection applies only to the appraisal records
 for the 2015 tax year. If the appraisal records submitted to the
 appraisal review board include the taxable value of residence
 homesteads or show the amount of the exemption under Section
 11.13(b) applicable to residence homesteads, the chief appraiser
 shall prepare supplemental appraisal records that reflect an
 exemption amount under that subsection of $25,000. This subsection
 expires December 31, 2016.
 SECTION 4.  Section 26.04, Tax Code, is amended by adding
 Subsections (a-1) and (c-1) to read as follows:
 (a-1)  On receipt of the appraisal roll for the 2015 tax
 year, the assessor for a school district shall determine the total
 taxable value of property taxable by the school district and the
 taxable value of new property based on a residence homestead
 exemption under Section 11.13(b) of $25,000. This subsection
 expires December 31, 2016.
 (c-1)  An officer or employee designated by the governing
 body of a school district shall calculate the effective tax rate and
 the rollback tax rate of the school district for the 2015 tax year
 based on a residence homestead exemption under Section 11.13(b) of
 $25,000. This subsection expires December 31, 2016.
 SECTION 5.  Section 26.08, Tax Code, is amended by adding
 Subsection (q) to read as follows:
 (q)  For purposes of this section, the effective maintenance
 and operations tax rate and the rollback tax rate of a school
 district for the 2015 tax year shall be calculated based on a
 residence homestead exemption under Section 11.13(b) of $25,000.
 This subsection expires December 31, 2016.
 SECTION 6.  Section 26.09, Tax Code, is amended by adding
 Subsection (c-1) to read as follows:
 (c-1)  The assessor for a school district shall calculate the
 amount of tax imposed by the school district on a residence
 homestead for the 2015 tax year based on an exemption under Section
 11.13(b) of $15,000 and separately based on an exemption under that
 subsection of $25,000. This subsection expires December 31, 2016.
 SECTION 7.  Section 26.15, Tax Code, is amended by adding
 Subsection (h) to read as follows:
 (h)  The assessor for a school district shall correct the tax
 roll for the school district for the 2015 tax year to reflect the
 results of the election to approve the constitutional amendment
 proposed by S.J.R. 1, 84th Legislature, Regular Session, 2015.
 This subsection expires December 31, 2016.
 SECTION 8.  Section 31.01, Tax Code, is amended by adding
 Subsections (d-2), (d-3), (d-4), and (d-5) to read as follows:
 (d-2)  This subsection and Subsections (d-3) and (d-4) apply
 only to taxes imposed by a school district on a residence homestead
 for the 2015 tax year. The assessor for the school district shall
 compute the amount of taxes imposed and the other information
 required by this section based on a residence homestead exemption
 under Section 11.13(b) of $25,000. The tax bill or the separate
 statement must indicate that the bill is a provisional tax bill and
 include a statement in substantially the following form:
 "If the amount of the exemption from ad valorem taxation by a
 school district of a residence homestead had not been increased by
 the Texas Legislature, your tax bill would have been $____ (insert
 amount equal to the sum of the amount calculated under Section
 26.09(c-1) based on an exemption under Section 11.13(b) of $15,000
 and the total amount of taxes imposed by the other taxing units
 whose taxes are included in the bill). Because of action by the
 Texas Legislature increasing the amount of the residence homestead
 exemption, your tax bill has been lowered by $____ (insert
 difference between amount calculated under Section 26.09(c-1)
 based on an exemption under Section 11.13(b) of $15,000 and amount
 calculated under Section 26.09(c-1) based on an exemption under
 Section 11.13(b) of $25,000), resulting in a lower tax bill of $____
 (insert amount equal to the sum of the amount calculated under
 Section 26.09(c-1) based on an exemption under Section 11.13(b) of
 $25,000 and the total amount of taxes imposed by the other taxing
 units whose taxes are included in the bill), contingent on the
 approval by the voters at an election to be held November 3, 2015,
 of a constitutional amendment authorizing the residence homestead
 exemption increase. If the constitutional amendment is not
 approved by the voters at the election, a supplemental school
 district tax bill in the amount of $____ (insert difference between
 amount calculated under Section 26.09(c-1) based on an exemption
 under Section 11.13(b) of $15,000 and amount calculated under
 Section 26.09(c-1) based on an exemption under Section 11.13(b) of
 $25,000) will be mailed to you."
 (d-3)  A tax bill prepared by the assessor for a school
 district as provided by Subsection (d-2) and mailed to a person in
 whose name property subject to an exemption under Section 11.13(b)
 is listed on the tax roll and to the person's authorized agent as
 provided by Subsection (a) of this section is considered to be a
 provisional tax bill until the canvass of the votes on the
 constitutional amendment proposed by S.J.R. 1, 84th Legislature,
 Regular Session, 2015. If the constitutional amendment is approved
 by the voters, the tax bill is considered to be a final tax bill for
 the taxes imposed on the property for the 2015 tax year, and no
 additional tax bill is required to be mailed to the person and to
 the person's authorized agent, unless another provision of this
 title requires the mailing of a corrected tax bill. If the
 constitutional amendment is not approved by the voters:
 (1)  a tax bill prepared by the assessor for a school
 district as provided by Subsection (d-2) and mailed to a person in
 whose name property subject to an exemption under Section 11.13(b)
 is listed on the tax roll and to the person's authorized agent as
 provided by Subsection (a) of this section is considered to be a
 final tax bill but only as to the portion of the taxes imposed on the
 property for the 2015 tax year that are included in the bill;
 (2)  the amount of taxes imposed by each school
 district on a residence homestead for the 2015 tax year is
 calculated based on an exemption under Section 11.13(b) of $15,000;
 and
 (3)  except as provided by Subsections (f), (i-1), and
 (k), the assessor for each school district shall prepare and mail a
 supplemental tax bill, by December 1 or as soon thereafter as
 practicable, to each person in whose name property subject to an
 exemption under Section 11.13(b) is listed on the tax roll and to
 the person's authorized agent in an amount equal to the difference
 between the amount calculated under Section 26.09(c-1) based on an
 exemption under Section 11.13(b) of $15,000 and the amount
 calculated under Section 26.09(c-1) based on an exemption under
 Section 11.13(b) of $25,000.
 (d-4)  Except as otherwise provided by Subsection (d-3), the
 provisions of this section other than Subsection (d-2) apply to a
 supplemental tax bill mailed under Subsection (d-3).
 (d-5)  This subsection and Subsections (d-2), (d-3), and
 (d-4) expire December 31, 2016.
 SECTION 9.  Section 31.02, Tax Code, is amended by adding
 Subsection (a-1) to read as follows:
 (a-1)  Except as provided by Subsection (b) of this section
 and Sections 31.03 and 31.04, taxes for which a supplemental tax
 bill is mailed under Section 31.01(d-3) are due on receipt of the
 tax bill and are delinquent if not paid before March 1 of the year
 following the year in which imposed. This subsection expires
 December 31, 2016.
 SECTION 10.  Subchapter A, Chapter 41, Education Code, is
 amended by adding Section 41.0011 to read as follows:
 Sec. 41.0011.  COMPUTATION OF WEALTH PER STUDENT FOR
 2015-2016 SCHOOL YEAR. Notwithstanding any other provision of this
 chapter, in computing a school district's wealth per student for
 the 2015-2016 school year, a school district's taxable value of
 property under Subchapter M, Chapter 403, Government Code, is
 determined as if the increase in the residence homestead exemption
 under Section 1-b(c), Article VIII, Texas Constitution, and the
 additional limitation on tax increases under Section 1-b(d) of that
 article in effect for the 2015 tax year as proposed by S.J.R. 1,
 84th Legislature, Regular Session, 2015, had been in effect for the
 2014 tax year. This section expires September 1, 2016.
 SECTION 11.  Section 41.004, Education Code, is amended by
 adding Subsections (a-1), (b-1), and (c-1) to read as follows:
 (a-1)  This subsection applies only if the constitutional
 amendment proposed by S.J.R. 1, 84th Legislature, Regular Session,
 2015, is approved by the voters in an election held for that
 purpose.  As soon as practicable after receiving revised property
 values that reflect adoption of the constitutional amendment, the
 commissioner shall review the wealth per student of districts in
 the state and revise as necessary the notifications provided under
 Subsection (a) for the 2015-2016 school year.  This subsection
 expires September 1, 2016.
 (b-1)  This subsection applies only to a district that has
 not previously held an election under this chapter and is not
 eligible to reduce the district's wealth per student in the manner
 authorized by Section 41.0041.  Notwithstanding Subsection (b), a
 district that enters into an agreement to exercise an option to
 reduce the district's wealth per student under Section 41.003(3),
 (4), or (5) for the 2015-2016 school year may request and, as
 provided by Section 41.0042(a), receive approval from the
 commissioner to delay the date of the election otherwise required
 to be ordered before September 1. This subsection expires
 September 1, 2016.
 (c-1)  Notwithstanding Subsection (c), a district that
 receives approval from the commissioner to delay an election as
 provided by Subsection (b-1) may adopt a tax rate for the 2015 tax
 year before the commissioner certifies that the district has
 achieved the equalized wealth level.  This subsection expires
 September 1, 2016.
 SECTION 12.  Subchapter A, Chapter 41, Education Code, is
 amended by adding Section 41.0042 to read as follows:
 Sec. 41.0042.  TRANSITIONAL PROVISIONS:  INCREASED
 HOMESTEAD EXEMPTION AND LIMITATION ON TAX INCREASES.  (a)  The
 commissioner shall approve a district's request under Section
 41.004(b-1) to delay the date of an election required under this
 chapter if the commissioner determines that the district would not
 have a wealth per student that exceeds the equalized wealth level if
 the constitutional amendment proposed by S.J.R. 1, 84th
 Legislature, Regular Session, 2015, were approved by the voters.
 (b)  The commissioner shall set a date by which each district
 that receives approval under this section must order the election.
 (c)  Not later than the 2016-2017 school year, the
 commissioner shall order detachment and annexation of property
 under Subchapter G or consolidation under Subchapter H as necessary
 to achieve the equalized wealth level for a district that receives
 approval under this section and subsequently:
 (1)  fails to hold the election; or
 (2)  does not receive voter approval at the election.
 (d)  This section expires September 1, 2017.
 SECTION 13.  Subchapter A, Chapter 41, Education Code, is
 amended by adding Section 41.0121 to read as follows:
 Sec. 41.0121.  TRANSITIONAL ELECTION DATES. (a)  This
 section applies only to an election under this chapter that occurs
 during the 2015-2016 school year.
 (b)  Section 41.012 does not apply to a district that
 receives approval of a request under Section 41.0042. The district
 shall hold the election on a Tuesday or Saturday on or before a date
 specified by the commissioner. Section 41.001, Election Code, does
 not apply to the election.
 (c)  This section expires September 1, 2016.
 SECTION 14.  Section 41.094, Education Code, is amended by
 adding Subsection (a-1) to read as follows:
 (a-1)  Notwithstanding Subsection (a), a district that
 receives approval of a request under Section 41.0042 shall pay for
 credits purchased in equal monthly payments as determined by the
 commissioner beginning March 15, 2016, and ending August 15, 2016.
 This subsection expires September 1, 2016.
 SECTION 15.  Subchapter D, Chapter 41, Education Code, is
 amended by adding Section 41.0981 to read as follows:
 Sec. 41.0981.  TRANSITIONAL EARLY AGREEMENT CREDIT.
 Notwithstanding Section 41.098, a district that receives approval
 of a request under Section 41.0042 may receive the early agreement
 credit described by Section 41.098 for the 2015-2016 school year if
 the district orders the election and obtains voter approval not
 later than the date specified by the commissioner. This section
 expires September 1, 2016.
 SECTION 16.  Section 41.208, Education Code, is amended by
 adding Subsection (a-1) to read as follows:
 (a-1)  Notwithstanding Subsection (a), for the 2015-2016
 school year, the commissioner shall order any detachments and
 annexations of property under this subchapter as soon as
 practicable after the canvass of the votes on the constitutional
 amendment proposed by S.J.R. 1, 84th Legislature, Regular Session,
 2015. This subsection expires September 1, 2016.
 SECTION 17.  Subchapter E, Chapter 42, Education Code, is
 amended by adding Section 42.2518 to read as follows:
 Sec. 42.2518.  ADDITIONAL STATE AID FOR HOMESTEAD EXEMPTION
 AND LIMITATION ON TAX INCREASES. (a)  For the 2015-2016 and
 2016-2017 school years, a school district is entitled to additional
 state aid to the extent that state and local revenue under this
 chapter and Chapter 41 is less than the state and local revenue that
 would have been available to the district under Chapter 41 and this
 chapter as those chapters existed on September 1, 2015, if the
 increase in the residence homestead exemption under Section 1-b(c),
 Article VIII, Texas Constitution, and the additional limitation on
 tax increases under Section 1-b(d) of that article as proposed by
 S.J.R. 1, 84th Legislature, Regular Session, 2015, had not
 occurred.
 (b)  The lesser of the school district's currently adopted
 maintenance and operations tax rate or the adopted maintenance and
 operations tax rate for the 2014 tax year is used for the purpose of
 determining additional state aid under this section.
 (c)  Revenue from a school district maintenance and
 operations tax that is levied to pay costs of a lease-purchase
 agreement as described by Section 46.004 and that is included in
 determining state assistance under Subchapter A, Chapter 46, is
 included for the purpose of calculating state aid under this
 section.
 (d)  The commissioner, using information provided by the
 comptroller and other information as necessary, shall compute the
 amount of additional state aid to which a district is entitled under
 this section. A determination by the commissioner under this
 section is final and may not be appealed.
 (e)  This section expires August 31, 2017.
 SECTION 18.  Effective September 1, 2017, Subchapter E,
 Chapter 42, Education Code, is amended by adding Section 42.2518 to
 read as follows:
 Sec. 42.2518.  ADDITIONAL STATE AID FOR HOMESTEAD EXEMPTION
 AND LIMITATION ON TAX INCREASES. (a)  Beginning with the 2017-2018
 school year, a school district is entitled to additional state aid
 to the extent that state and local revenue under this chapter and
 Chapter 41 is less than the state and local revenue that would have
 been available to the district under Chapter 41 and this chapter as
 those chapters existed on September 1, 2015, excluding any state
 aid that would have been provided under former Section 42.2516, if
 the increase in the residence homestead exemption under Section
 1-b(c), Article VIII, Texas Constitution, and the additional
 limitation on tax increases under Section 1-b(d) of that article as
 proposed by S.J.R. 1, 84th Legislature, Regular Session, 2015, had
 not occurred.
 (b)  The lesser of the school district's currently adopted
 maintenance and operations tax rate or the adopted maintenance and
 operations tax rate for the 2014 tax year is used for the purpose of
 determining additional state aid under this section.
 (c)  Revenue from a school district maintenance and
 operations tax that is levied to pay costs of a lease-purchase
 agreement as described by Section 46.004 and that is included in
 determining state assistance under Subchapter A, Chapter 46, is
 included for the purpose of calculating state aid under this
 section.
 (d)  The commissioner, using information provided by the
 comptroller and other information as necessary, shall compute the
 amount of additional state aid to which a district is entitled under
 this section. A determination by the commissioner under this
 section is final and may not be appealed.
 SECTION 19.  Section 42.252, Education Code, is amended by
 adding Subsection (e) to read as follows:
 (e)  Notwithstanding any other provision of this chapter, in
 computing each school district's local share of program cost under
 this section for the 2015-2016 school year, a school district's
 taxable value of property under Subchapter M, Chapter 403,
 Government Code, is determined as if the increase in the residence
 homestead exemption under Section 1-b(c), Article VIII, Texas
 Constitution, and the additional limitation on tax increases under
 Section 1-b(d) of that article in effect for the 2015 tax year as
 proposed by S.J.R. 1, 84th Legislature, Regular Session, 2015, had
 been in effect for the 2014 tax year. This subsection expires
 September 1, 2016.
 SECTION 20.  Section 42.302, Education Code, is amended by
 adding Subsection (g) to read as follows:
 (g)  Notwithstanding any other provision of this chapter, in
 computing a school district's enrichment tax rate ("DTR") and local
 revenue ("LR") for the 2015-2016 school year, a school district's
 taxable value of property under Subchapter M, Chapter 403,
 Government Code, is determined as if the increase in the residence
 homestead exemption under Section 1-b(c), Article VIII, Texas
 Constitution, and the additional limitation on tax increases under
 Section 1-b(d) of that article in effect for the 2015 tax year as
 proposed by S.J.R. 1, 84th Legislature, Regular Session, 2015, had
 been in effect for the 2014 tax year. This subsection expires
 September 1, 2016.
 SECTION 21.  Section 46.003, Education Code, is amended by
 adding Subsection (i) to read as follows:
 (i)  Notwithstanding any other provision of this chapter, in
 computing a district's bond tax rate ("BTR") and taxable value of
 property ("DPV") for the 2015-2016 school year, a school district's
 taxable value of property under Subchapter M, Chapter 403,
 Government Code, is determined as if the increase in the residence
 homestead exemption under Section 1-b(c), Article VIII, Texas
 Constitution, and the additional limitation on tax increases under
 Section 1-b(d) of that article in effect for the 2015 tax year as
 proposed by S.J.R. 1, 84th Legislature, Regular Session, 2015, had
 been in effect for the 2014 tax year. This subsection expires
 September 1, 2016.
 SECTION 22.  Section 46.032, Education Code, is amended by
 adding Subsection (d) to read as follows:
 (d)  Notwithstanding any other provision of this chapter, in
 computing a district's existing debt tax rate ("EDTR") and taxable
 value of property ("DPV") for the 2015-2016 school year, a school
 district's taxable value of property under Subchapter M, Chapter
 403, Government Code, is determined as if the increase in the
 residence homestead exemption under Section 1-b(c), Article VIII,
 Texas Constitution, and the additional limitation on tax increases
 under Section 1-b(d) of that article in effect for the 2015 tax year
 as proposed by S.J.R. 1, 84th Legislature, Regular Session, 2015,
 had been in effect for the 2014 tax year. This subsection expires
 September 1, 2016.
 SECTION 23.  Chapter 46, Education Code, is amended by
 adding Subchapter D to read as follows:
 SUBCHAPTER D. STATE AID FOR HOMESTEAD EXEMPTION AND LIMITATION ON
 TAX INCREASES
 Sec. 46.071.  ADDITIONAL STATE AID FOR HOMESTEAD EXEMPTION
 AND LIMITATION ON TAX INCREASES. (a)  Beginning with the 2015-2016
 school year, a school district is entitled to additional state aid
 under this subchapter to the extent that state and local revenue
 used to service debt eligible under this chapter is less than the
 state and local revenue that would have been available to the
 district under this chapter as it existed on September 1, 2015, if
 the increase in the residence homestead exemption under Section
 1-b(c), Article VIII, Texas Constitution, and the additional
 limitation on tax increases under Section 1-b(d) of that article as
 proposed by S.J.R. 1, 84th Legislature, Regular Session, 2015, had
 not occurred.
 (b)  Subject to Subsections (c)-(e), additional state aid
 under this section is equal to the amount by which the loss of local
 interest and sinking revenue for debt service attributable to the
 increase in the residence homestead exemption under Section 1-b(c),
 Article VIII, Texas Constitution, and the additional limitation on
 tax increases under Section 1-b(d) of that article as proposed by
 S.J.R. 1, 84th Legislature, Regular Session, 2015, is not offset by
 a gain in state aid under this chapter.
 (c)  For the purpose of determining state aid under this
 section, local interest and sinking revenue for debt service is
 limited to revenue required to service debt eligible under this
 chapter as of September 1, 2015, including refunding of that debt,
 subject to Section 46.061.  The limitation imposed by Section
 46.034(a) does not apply for the purpose of determining state aid
 under this section.
 (d)  If the amount required to pay debt service eligible
 under this section is less than the sum of state and local
 assistance provided under this chapter, including the amount of
 additional aid provided under this section, the district may not
 receive aid under this section in excess of the amount that, when
 added to the district's local interest and sinking revenue for debt
 service for the school year, as defined by this section, and state
 aid under Subchapters A and B, equals the amount required to pay the
 eligible debt service.
 (e)  The commissioner, using information provided by the
 comptroller and other information as necessary, shall compute the
 amount of additional state aid to which a district is entitled under
 this section. A determination by the commissioner under this
 section is final and may not be appealed.
 SECTION 24.  (a)  Section 403.302(j), Government Code, is
 amended to read as follows:
 (j)  The [For purposes of Chapter 42, Education Code, the]
 comptroller shall certify the final taxable value for each school
 district, appropriately adjusted to give effect to certain
 provisions of the Education Code related to school funding, to the
 commissioner of education as provided by the terms of a memorandum
 of understanding entered into between the comptroller, the
 Legislative Budget Board, and 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].
 (b)  Section 403.302(k), Government Code, is repealed.
 SECTION 25.  (a)  An assessor or collector for a school
 district is not liable for civil damages or subject to criminal
 prosecution for compliance in good faith with Section 31.01, Tax
 Code, as amended by this Act.
 (b)  This section takes effect immediately if this Act
 receives a vote of two-thirds of all the members of each house, as
 provided by Section 39, Article III, Texas Constitution. If this
 Act does not receive the vote necessary for this section to take
 immediate effect, this section takes effect on the 91st day after
 the last day of the legislative session.
 (c)  This section expires December 31, 2018.
 SECTION 26.  This Act applies beginning with the 2015 tax
 year.
 SECTION 27.  (a) Except as provided by Subsection (b) of
 this section or as otherwise provided by this Act:
 (1)  this Act takes effect on the date on which the
 constitutional amendment proposed by S.J.R. 1, 84th Legislature,
 Regular Session, 2015, takes effect; and
 (2)  if that amendment is not approved by the voters,
 this Act has no effect.
 (b)  Sections 25.23(a-1), 26.04(a-1) and (c-1), 26.08(q),
 26.09(c-1), 26.15(h), 31.01(d-2), (d-3), (d-4), and (d-5), and
 31.02(a-1), Tax Code, and Sections 41.004(a-1), (b-1), and (c-1),
 41.0042, 41.0121, 41.094(a-1), 41.0981, and 41.208(a-1), Education
 Code, as added by this Act, take effect immediately if this Act
 receives a vote of two-thirds of all the members elected to each
 house, as provided by Section 39, Article III, Texas Constitution.
 If this Act does not receive the vote necessary for those sections
 to have immediate effect, those sections take effect on the 91st day
 after the last day of the legislative session.
 ______________________________ ______________________________
 President of the Senate Speaker of the House
 I hereby certify that S.B. No. 1 passed the Senate on
 March 25, 2015, by the following vote:  Yeas 26, Nays 5; May 25,
 2015, Senate refused to concur in House amendments and requested
 appointment of Conference Committee; May 27, 2015, House granted
 request of the Senate; May 29, 2015, Senate adopted Conference
 Committee Report by the following vote:  Yeas 26, Nays 5.
 ______________________________
 Secretary of the Senate
 I hereby certify that S.B. No. 1 passed the House, with
 amendments, on May 25, 2015, by the following vote:  Yeas 141,
 Nays 0, one present not voting; May 27, 2015, House granted request
 of the Senate for appointment of Conference Committee; May 29,
 2015, House adopted Conference Committee Report by the following
 vote:  Yeas 138, Nays 0, one present not voting.
 ______________________________
 Chief Clerk of the House
 Approved:
 ______________________________
 Date
 ______________________________
 Governor