86R9681 SMH-D
By: Dominguez H.B. No. 4043
A BILL TO BE ENTITLED
AN ACT
relating to a temporary exemption from the requirements regarding
voter approval of a proposed ad valorem tax rate that exceeds a
taxing unit's rollback tax rate following a disaster.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 26.07, Tax Code, is amended by adding
Subsection (a-1) to read as follows:
(a-1) Notwithstanding the other provisions of this section,
the governing body of a taxing unit may adopt a tax rate that
exceeds the rollback tax rate calculated as provided by this
chapter without being required to hold an election under this
section if any part of the taxing unit is located in an area
declared a disaster area during the 2017 tax year or a subsequent
tax year by the governor or by the president of the United States.
This subsection applies to the tax rate adopted by the governing
body of a taxing unit for the tax year in which the disaster is
declared and for the following 10 tax years.
SECTION 2. Section 26.08, Tax Code, is amended by amending
Subsection (a) and adding Subsection (a-1) to read as follows:
(a) If the governing body of a school district adopts a tax
rate that exceeds the district's rollback tax rate, the registered
voters of the district at an election held for that purpose must
determine whether to approve the adopted tax rate. [When increased
expenditure of money by a school district is necessary to respond to
a disaster, including a tornado, hurricane, flood, or other
calamity, but not including a drought, that has impacted a school
district and the governor has requested federal disaster assistance
for the area in which the school district is located, an election is
not required under this section to approve the tax rate adopted by
the governing body for the year following the year in which the
disaster occurs.]
(a-1) Notwithstanding the other provisions of this section,
the governing body of a school district may adopt a tax rate that
exceeds the rollback tax rate calculated as provided by this
section without being required to hold an election under this
section if any part of the school district is located in an area
declared a disaster area during the 2017 tax year or a subsequent
tax year by the governor or by the president of the United States.
This subsection applies to the tax rate adopted by the governing
body of a school district for the tax year in which the disaster is
declared and for the following 10 tax years.
SECTION 3. Section 49.236, Water Code, as added by Chapter
335 (S.B. 392), Acts of the 78th Legislature, Regular Session,
2003, is amended by adding Subsection (e) to read as follows:
(e) Notwithstanding the other provisions of this section,
the governing body of a district may adopt a tax rate that exceeds
the combined debt service, operation and maintenance, and contract
tax rate that would impose more than 1.08 times the amount of tax
imposed by the district in the preceding year on a residence
homestead appraised at the average appraised value of a residence
homestead in the district in that year, disregarding any homestead
exemption available only to disabled persons or persons 65 years of
age or older, without being required to hold an election under this
section if any part of the district is located in an area declared a
disaster area during the 2017 tax year or a subsequent tax year by
the governor or by the president of the United States. This
subsection applies to the tax rate adopted by the governing body of
a district for the tax year in which the disaster is declared and
for the following 10 tax years.
SECTION 4. The changes in law made by this Act apply to the
ad valorem tax rate of a taxing unit beginning with the 2020 tax
year.
SECTION 5. This Act takes effect January 1, 2020.