85R18110 SMH-F
By: Bonnen of Galveston H.B. No. 1496
Substitute the following for H.B. No. 1496:
By: Bohac C.S.H.B. No. 1496
A BILL TO BE ENTITLED
AN ACT
relating to the date for ordering or holding an election to ratify
the ad valorem tax rate of a school district.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 26.08(b), Tax Code, is amended to read as
follows:
(b) The governing body shall order that the election be held
in the school district on the first uniform election date
prescribed by [a date not less than 30 or more than 90 days after the
day on which it adopted the tax rate.] Section 41.001, Election
Code, that allows sufficient time to comply with other requirements
of law [does not apply to the election unless a date specified by
that section falls within the time permitted by this section]. At
the election, the ballots shall be prepared to permit voting for or
against the proposition: "Approving the ad valorem tax rate of
$_____ per $100 valuation in (name of school district) for the
current year, a rate that is $_____ higher per $100 valuation than
the school district rollback tax rate, for the purpose of
(description of purpose of increase)." The ballot proposition must
include the adopted tax rate and the difference between that rate
and the rollback tax rate in the appropriate places.
SECTION 2. Section 3.005(a), Election Code, is amended to
read as follows:
(a) Except as provided by Subsection [Subsections] (c) [and
(d)], an election ordered by an authority of a political
subdivision shall be ordered not later than the 62nd day before
election day.
SECTION 3. Section 3.005(d), Election Code, is repealed.
SECTION 4. (a) The change in law made by this Act applies to
the ad valorem tax rate of a school district beginning with the 2017
tax year, except as provided by Subsection (b) of this section.
(b) If the governing body of a school district adopted an ad
valorem tax rate for the school district for the 2017 tax year
before the effective date of this Act, the change in law made by
this Act applies to the ad valorem tax rate of that school district
beginning with the 2018 tax year, and the law in effect when the tax
rate was adopted applies to the 2017 tax year with respect to that
school district.
SECTION 5. 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 on the 91st day after the last day of the
legislative session.