By: Hancock S.C.R. No. 68
SENATE CONCURRENT RESOLUTION
WHEREAS, Senate Bill No. 2 has been adopted by the senate and
the house of representatives and is being prepared for enrollment;
and
WHEREAS, The bill contains technical errors that should be
corrected; now, therefore, be it
RESOLVED by the 86th Legislature of the State of Texas, That
the enrolling clerk of the senate be instructed to make the
following corrections to the enrolled version of Senate Bill No. 2:
(1) In SECTION 52 of the bill, in added Section
26.075(b)(2)(A), Tax Code (page 87, line 7), between "(A)" and
"lower than", insert "equal to or".
(2) In SECTION 56 of the bill, in added Section 26.16(d-2),
Tax Code (page 93, line 9), strike "Not later than August 7" and
substitute "By August 7 or as soon thereafter as practicable".
(3) In SECTION 88 of the bill, strike amended Section
49.236(a)(3), Water Code, as added by Chapter 335 (S.B. 392), Acts
of the 78th Legislature, Regular Session, 2003 (page 131, line 27,
through page 132, line 26), and substitute the following:
(3) contain a statement in substantially the following
form, as applicable:
(A) if the district is a district described by
Section 49.23601:
"NOTICE OF VOTE ON TAX RATE [TAXPAYERS' RIGHT TO ROLLBACK ELECTION]
"If the district adopts a combined debt service, operation
and maintenance, and contract tax rate that would result in the
taxes on the average residence homestead increasing [increase] by
more than eight percent, [the qualified voters of the district by
petition may require that] an election must be held to determine
whether to approve [reduce] the operation and maintenance tax rate
[to the rollback tax rate] under Section 49.23601 [49.236(d)],
Water Code.";
(B) if the district is a district described by
Section 49.23602:
"NOTICE OF VOTE ON TAX RATE
"If the district adopts a combined debt service, operation
and maintenance, and contract tax rate that would result in the
taxes on the average residence homestead increasing by more than
3.5 percent, an election must be held to determine whether to
approve the operation and maintenance tax rate under Section
49.23602, Water Code."; or
(C) if the district is a district described by
Section 49.23603:
"NOTICE OF TAXPAYERS' RIGHT TO ELECTION TO REDUCE TAX RATE
"If the district adopts a combined debt service, operation
and maintenance, and contract tax rate that would result in the
taxes on the average residence homestead increasing by more than
eight percent, the qualified voters of the district by petition may
require that an election be held to determine whether to reduce the
operation and maintenance tax rate to the voter-approval tax rate
under Section 49.23603, Water Code."; and
(4) In SECTION 89 of the bill, strike added Section
49.23601(c), Water Code (page 133, line 24, through page 134, line
2), and substitute the following:
(c) If the board of a district adopts a combined debt
service, contract, and operation and maintenance 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, an election must be held in accordance with the procedures
provided by Sections 26.07(c)-(g), Tax Code, to determine whether
to approve the adopted tax rate. If the adopted tax rate is not
approved at the election, the district's tax rate is the
voter-approval tax rate.
(5) In SECTION 89 of the bill, strike added Section
49.23602, Water Code (page 134, line 3, through page 135, line 22),
and substitute the following:
Sec. 49.23602. AUTOMATIC ELECTION TO APPROVE TAX RATE FOR
CERTAIN DEVELOPED DISTRICTS. (a) In this section:
(1) "Developed district" means a district that has
financed, completed, and issued bonds to pay for all land, works,
improvements, facilities, plants, equipment, and appliances
necessary to serve at least 95 percent of the projected build-out of
the district in accordance with the purposes for its creation or the
purposes authorized by the constitution, this code, or any other
law.
(2) "Mandatory tax election rate" means the rate equal
to the sum of the following tax rates for the district:
(A) the rate that would impose 1.035 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; and
(B) the unused increment rate.
(3) "Unused increment rate" has the meaning assigned
by Section 26.013, Tax Code.
(4) "Voter-approval tax rate" means the rate equal to
the sum of the following tax rates for the district:
(A) the current year's debt service tax rate;
(B) the current year's contract tax rate;
(C) the operation and maintenance tax rate that
would impose 1.035 times the amount of the operation and
maintenance 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; and
(D) the unused increment rate.
(b) This section applies only to a developed district that
is not a district described by Section 49.23601.
(c) If the board of a district adopts a combined debt
service, contract, and operation and maintenance tax rate that
exceeds the district's mandatory tax election rate, an election
must be held in accordance with the procedures provided by Sections
26.07(c)-(g), Tax Code, to determine whether to approve the adopted
tax rate. If the adopted tax rate is not approved at the election,
the district's tax rate is the voter-approval tax rate.
(d) Notwithstanding any other provision of this section,
the board of a district may give notice under Section
49.236(a)(3)(A), determine whether an election is required to
approve the adopted tax rate of the district in the manner provided
for a district under Section 49.23601(c), and calculate the
voter-approval tax rate of the district in the manner provided for a
district under Section 49.23601(a) if any part of the district is
located in an area declared a disaster area during the current tax
year by the governor or by the president of the United States. The
board may continue doing so until the earlier of:
(1) the second tax year in which the total taxable
value of property taxable by the district as shown on the appraisal
roll for the district submitted by the assessor for the district to
the board exceeds the total taxable value of property taxable by the
district on January 1 of the tax year in which the disaster
occurred; or
(2) the third tax year after the tax year in which the
disaster occurred.
(6) In SECTION 89 of the bill, strike added Section
49.23603(c), Water Code (page 136, lines 11-17), and substitute the
following:
(c) If the board of a district adopts a combined debt
service, contract, and operation and maintenance 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, the qualified voters of the district by petition may require
that an election be held to determine whether to reduce the tax rate
adopted for the current year to the voter-approval tax rate in
accordance with the procedures provided by Sections 26.075 and
26.081, Tax Code.