| 1 | 1 | | 85S10306 CJC-D |
|---|
| 2 | 2 | | By: Darby H.B. No. 82 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A BILL TO BE ENTITLED |
|---|
| 6 | 6 | | AN ACT |
|---|
| 7 | 7 | | relating to the abolition of school district maintenance and |
|---|
| 8 | 8 | | operations ad valorem taxes. |
|---|
| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 10 | 10 | | SECTION 1. (a) The legislature finds that: |
|---|
| 11 | 11 | | (1) ad valorem taxes are an inequitable source of |
|---|
| 12 | 12 | | revenue to fund the maintenance and operations of school districts; |
|---|
| 13 | 13 | | (2) school district maintenance and operations ad |
|---|
| 14 | 14 | | valorem taxes increase annually without regard to the property |
|---|
| 15 | 15 | | owner's ability to pay; |
|---|
| 16 | 16 | | (3) school district maintenance and operations ad |
|---|
| 17 | 17 | | valorem taxes are perpetual and detrimental to private property |
|---|
| 18 | 18 | | rights as secured by the Texas Constitution; |
|---|
| 19 | 19 | | (4) the use of ad valorem taxes as a means to finance |
|---|
| 20 | 20 | | the maintenance of public free schools has led directly to three |
|---|
| 21 | 21 | | decades of school finance litigation in which the Texas Supreme |
|---|
| 22 | 22 | | Court has repeatedly declared the system unconstitutional and has |
|---|
| 23 | 23 | | urged the legislature to "choose a new path" of revenue for public |
|---|
| 24 | 24 | | free schools; and |
|---|
| 25 | 25 | | (5) school district maintenance and operations ad |
|---|
| 26 | 26 | | valorem taxes have created an inequitable and complicated means of |
|---|
| 27 | 27 | | attempting to equalize funding by redistributing ad valorem tax |
|---|
| 28 | 28 | | revenue under a system referred to as "Robin Hood." |
|---|
| 29 | 29 | | (b) It is the intent of the legislature to abolish school |
|---|
| 30 | 30 | | district maintenance and operations ad valorem taxes and to create |
|---|
| 31 | 31 | | a more equitable means of meeting the state's constitutional duty |
|---|
| 32 | 32 | | to make suitable provision for the support and maintenance of an |
|---|
| 33 | 33 | | efficient system of public free schools. |
|---|
| 34 | 34 | | SECTION 2. Section 45.002, Education Code, is repealed. |
|---|
| 35 | 35 | | SECTION 3. (a) Except as provided by Subsection (b) of this |
|---|
| 36 | 36 | | section, this Act takes effect December 1, 2017. |
|---|
| 37 | 37 | | (b) Section 2 of this Act takes effect January 1, 2020, but |
|---|
| 38 | 38 | | only if the constitutional amendment proposed by the 85th |
|---|
| 39 | 39 | | Legislature, 1st Called Session, 2017, to abolish school district |
|---|
| 40 | 40 | | maintenance and operations ad valorem taxes beginning on January 1, |
|---|
| 41 | 41 | | 2020, in order that the legislature may enact a fairer system of |
|---|
| 42 | 42 | | fully funding public education is approved by the voters. If that |
|---|
| 43 | 43 | | amendment is not approved by the voters, Section 2 of this Act has |
|---|
| 44 | 44 | | no effect. |
|---|