85R116 KJE-D
By: Cain H.B. No. 1366
A BILL TO BE ENTITLED
AN ACT
relating to the elimination of the taxing authority of certain
county boards of education and boards of county school trustees.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter G, Chapter 11, Education Code, is
amended by adding Section 11.305 to read as follows:
Sec. 11.305. COUNTYWIDE EQUALIZATION TAX PROHIBITED IN
COUNTIES WITH POPULATION OF 3.3 MILLION OR MORE. Notwithstanding
former Chapter 18, as that chapter existed on May 1, 1995, the
county board of education or board of county school trustees in a
county with a population of 3.3 million or more may not levy,
assess, or collect a countywide equalization tax.
SECTION 2. Section 45.002, Education Code, is amended to
read as follows:
Sec. 45.002. MAINTENANCE TAXES. (a) Except as provided by
Subsection (b), the [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 further maintenance of public
schools in the district, subject to Section 45.003.
(b) The county board of education or board of county school
trustees in a county with a population of 3.3 million or more may
not levy, assess, or collect annual ad valorem taxes for the
maintenance of a public school.
SECTION 3. Section 11.305, Education Code, as added by this
Act, and Section 45.002, Education Code, as amended by this Act,
apply beginning with the 2017 tax year. Notwithstanding Section
11.305, Education Code, as added by this Act, or Section 45.002,
Education Code, as amended by this Act, a county board of education
or board of county school trustees may collect annual ad valorem
taxes levied or assessed for the 2016 or an earlier tax year.
SECTION 4. This Act takes effect immediately if it 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 immediate effect, this
Act takes effect September 1, 2017.