Texas 2019 - 86th Regular

Texas Senate Bill SB1309 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	By: Bettencourt, Fallon S.B. No. 1309
	1	+	By: Bettencourt S.B. No. 1309
	2	+	(In the Senate - Filed February 28, 2019; March 7, 2019,
	3	+	read first time and referred to Committee on Property Tax;
	4	+	April 29, 2019, reported favorably by the following vote: Yeas 5,
	5	+	Nays 0; April 29, 2019, sent to printer.)
	6	+	Click here to see the committee vote
2	7
3	8
4	9		A BILL TO BE ENTITLED
5	10		AN ACT
6	11		relating to the assessment and collection of ad valorem taxes
7	12		imposed by a school district.
8	13		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	14		SECTION 1. Section 11.1511(c), Education Code, is amended
10	15		to read as follows:
11	16		(c) The board may:
12	17		(1) issue bonds and levy, pledge, assess, and collect
13	18		an annual ad valorem tax to pay the principal and interest on the
14	19		bonds as authorized under Sections 45.001 and 45.003;
15	20		(2) levy, assess, and collect an annual ad valorem tax
16	21		for maintenance and operation of the district as authorized under
17	22		Sections 45.002 and 45.003; and
18	23		(3) [employ a person to assess or collect the
19	24		district's taxes as authorized under Section 45.231; and
20	25		[(4)] enter into contracts as authorized under this
21	26		code or other law and delegate contractual authority to the
22	27		superintendent as appropriate.
23	28		SECTION 2. Section 45.231, Education Code, is amended to
24	29		read as follows:
25		-	Sec. 45.231. [EMPLOYMENT OF] ASSESSOR AND COLLECTOR.
26		-	(a) Except as provided by Subsection (b), the assessor and
27		-	collector for [The board of trustees of] an independent school
28		-	district is the county assessor-collector for the county in which
29		-	the property subject to taxation by the school district is located
30		-	[may employ a person to assess or collect the school district's
31		-	taxes and may compensate the person as the board of trustees
32		-	considers appropriate].
33		-	(b) Except as otherwise provided by this subsection, the
34		-	board of trustees of an independent school district may employ a
35		-	person to assess or collect the district's taxes for the 2020 and
36		-	following tax years, and may compensate that person as the board
37		-	considers appropriate, if the board employed a person to assess or
38		-	collect the district's taxes for the 2017, 2018, and 2019 tax years
39		-	and the board determines that the total cost of collection of those
40		-	taxes by that person for those three tax years is less than the
41		-	total cost of collection of ad valorem taxes by the county
42		-	assessor-collector for the county in which the district is wholly
43		-	or primarily located for those three tax years. Not later than
44		-	February 1 of every third tax year beginning with the 2023 tax year,
45		-	the board of trustees of an independent school district that
46		-	employs a person as provided by this subsection must determine
47		-	whether the total collection cost of the district's taxes for the
48		-	applicable preceding three tax years is greater than the total
49		-	collection cost of ad valorem taxes by the county
50		-	assessor-collector for the county in which the district is wholly
51		-	or primarily located for the applicable preceding three tax years.
52		-	The board of trustees may not employ a person under this subsection
53		-	for any tax year beginning with the tax year in which the board
54		-	determines under this subsection that the total collection cost for
55		-	the preceding three tax years is greater than the total collection
56		-	cost by the county assessor-collector for those preceding three tax
57		-	years. [This section does not prohibit an independent school
	30	+	Sec. 45.231. [EMPLOYMENT OF] ASSESSOR AND COLLECTOR. [(a)]
	31	+	The assessor and collector for [board of trustees of] an
	32	+	independent school district is the county assessor-collector for
	33	+	the county in which the property subject to taxation by the school
	34	+	district is located [may employ a person to assess or collect the
	35	+	school district's taxes and may compensate the person as the board
	36	+	of trustees considers appropriate].
	37	+	[(b) This section does not prohibit an independent school
58	38		district from providing for the assessment or collection of the
59	39		school district's taxes under a method authorized by Subchapter B,
60	40		Chapter 6, Tax Code.]
61	41		SECTION 3. Sections 6.22(a) and (b), Tax Code, are amended
62	42		to read as follows:
63	43		(a) The assessor and collector for a taxing unit other than
64	44		a county, school district, or [a] home-rule municipality [city] are
65	45		determined by the law creating or authorizing creation of the
66	46		taxing unit.
67	47		(b) The assessor and collector for a home-rule municipality
68	48		[city] are determined by the municipality's [city's] charter and
69	49		ordinances.
70	50		SECTION 4. Section 6.23, Tax Code, is amended by adding
71	51		Subsection (a-1) to read as follows:
72		-	(a-1) Except as provided by Section 45.231(b), Education
73		-	Code, the county assessor-collector shall assess and collect taxes
74		-	on property in the county for each school district located in the
75		-	county.
	52	+	(a-1) The county assessor-collector shall assess and
	53	+	collect taxes on property in the county for each school district
	54	+	located in the county.
76	55		SECTION 5. Section 6.27(b), Tax Code, is amended to read as
77	56		follows:
78	57		(b) Except as provided by Subsection (d), the county
79	58		assessor-collector is entitled to a reasonable fee, which may not
80	59		exceed the actual costs incurred, for assessing and collecting
81	60		taxes for a taxing unit as required by [pursuant to] Section
82	61		6.23(a)(1), (2), or (3) or (a-1).
83	62		SECTION 6. Section 45.232, Education Code, is repealed.
84	63		SECTION 7. The changes in law made by this Act do not apply
85	64		to an independent school district during the term of a contract
86	65		entered into by the school district before the effective date of
87	66		this Act that requires a person other than an employee of the school
88	67		district to assess, collect, or assess and collect ad valorem taxes
89	68		imposed by the school district.
90	69		SECTION 8. This Act takes effect September 1, 2019.
	70	+	* * * * *