Texas 2021 - 87th Regular

Texas House Bill HB3376 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		87R12400 CJC-F
2		-	By: Meyer~~, Burrows, Bonnen~~ H.B. No. 3376
	2	+	By: Meyer H.B. No. 3376
3	3
4	4
5	5		A BILL TO BE ENTITLED
6	6		AN ACT
7	7		relating to the effect of a disaster on the calculation of certain
8	8		tax rates and the procedure for adoption of a tax rate by a taxing
9	9		unit.
10	10		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11		SECTION 1. Section 45.0032(d), Education Code, is amended
12	12		to read as follows:
13	13		(d) For a district to which Section 26.042(c) [26.08(a-1)],
14	14		Tax Code, applies, the amount by which the district's maintenance
15	15		tax rate exceeds the district's voter-approval tax rate, excluding
16	16		the district's current debt rate under Section 26.08(n)(3)
17	17		[26.08(n)(1)(C)], Tax Code, for the preceding year is not
18	18		considered in determining a district's tier one maintenance and
19	19		operations tax rate under Subsection (a) or the district's
20	20		enrichment tax rate under Subsection (b) for the current tax year.
21	21		SECTION 2. Section 48.202(f), Education Code, is amended to
22	22		read as follows:
23	23		(f) For a school year in which the dollar amount guaranteed
24	24		level of state and local funds per weighted student per cent of tax
25	25		effort ("GL") under Subsection (a-1)(2) exceeds the dollar amount
26	26		guaranteed level of state and local funds per weighted student per
27	27		cent of tax effort ("GL") under Subsection (a-1)(2) for the
28	28		preceding school year, a school district shall reduce the
29	29		district's tax rate under Section 45.0032(b)(2) for the tax year
30	30		that corresponds to that school year to a rate that results in the
31	31		amount of state and local funds per weighted student per cent of tax
32	32		effort available to the district at the dollar amount guaranteed
33	33		level for the preceding school year. A school district is not
34	34		entitled to the amount equal to the increase of revenue described by
35	35		this subsection for the school year for which the district must
36	36		reduce the district's tax rate. Unless Section 26.042(c)
37	37		[26.08(a-1)], Tax Code, applies to the district, for a tax year in
38	38		which a district must reduce the district's tax rate under this
39	39		subsection, the district may not increase the district's
40	40		maintenance and operations tax rate to a rate that exceeds the
41	41		maximum maintenance and operations tax rate permitted under Section
42	42		45.003(d) or (f), as applicable, minus the reduction of tax effort
43	43		required under this subsection. This subsection does not apply if
44	44		the amount of state funds appropriated for a school year
45	45		specifically excludes the amount necessary to provide the dollar
46	46		amount guaranteed level of state and local funds per weighted
47	47		student per cent of tax effort under Subsection (a-1)(2).
48	48		SECTION 3. Section 3828.157, Special District Local Laws
49	49		Code, is amended to read as follows:
50	50		Sec. 3828.157. INAPPLICABILITY OF CERTAIN TAX CODE
51	51		PROVISIONS. Sections 26.04, 26.042, 26.05, 26.07, and 26.075, Tax
52	52		Code, do not apply to a tax imposed under Section 3828.153 or
53	53		3828.156.
54	54		SECTION 4. Section 8876.152(a), Special District Local Laws
55	55		Code, is amended to read as follows:
56	56		(a) Sections 26.04, 26.042, 26.05, 26.06, 26.061, 26.07,
57	57		and 26.075, Tax Code, do not apply to a tax imposed by the district.
58	58		SECTION 5. Chapter 26, Tax Code, is amended by adding
59	59		Section 26.042 to read as follows:
60	60		Sec. 26.042. CALCULATION AND ADOPTION OF CERTAIN TAX RATES
61	61		IN DISASTER AREA. (a) Notwithstanding Sections 26.04 and 26.041,
62	62		the governing body of a taxing unit other than a special taxing unit
63	63		may direct the designated officer or employee to calculate the
64	64		voter-approval tax rate of the taxing unit in the manner provided
65	65		for a special taxing unit if any part of the taxing unit is located
66	66		in an area declared a disaster area during the current tax year by
67	67		the governor or by the president of the United States and the
68	68		disaster caused physical damage to property located in the taxing
69	69		unit. The designated officer or employee shall continue
70	70		calculating the voter-approval tax rate in the manner provided by
71	71		this subsection until the earlier of:
72	72		(1) the first tax year in which the total taxable value
73	73		of property taxable by the taxing unit as shown on the appraisal
74	74		roll for the taxing unit submitted by the assessor for the taxing
75	75		unit to the governing body exceeds the total taxable value of
76	76		property taxable by the taxing unit on January 1 of the tax year in
77	77		which the disaster occurred; or
78	78		(2) the third tax year after the tax year in which the
79	79		disaster occurred.
80	80		(b) When increased expenditure of money by a taxing unit
81	81		other than a school district is necessary to respond to a disaster,
82	82		including a tornado, hurricane, flood, wildfire, or other calamity,
83	83		but not including a drought, epidemic, or pandemic, that has
84	84		impacted the taxing unit and the governor has declared any part of
85	85		the area in which the taxing unit is located as a disaster area, an
86	86		election is not required under Section 26.07 to approve the tax rate
87	87		adopted by the governing body for the year following the year in
88	88		which the disaster occurs.
89	89		(c) When increased expenditure of money by a school district
90	90		is necessary to respond to a disaster, including a tornado,
91	91		hurricane, flood, wildfire, or other calamity, but not including a
92	92		drought, epidemic, or pandemic, that has impacted the school
93	93		district and the governor has requested federal disaster assistance
94	94		for the area in which the school district is located, an election is
95	95		not required under Section 26.08 to approve the tax rate adopted by
96	96		the governing body of the school district for the year following the
97	97		year in which the disaster occurs. A tax rate adopted under this
98	98		subsection applies only in the year for which the rate is adopted.
99	99		(d) If a taxing unit adopts a tax rate under Subsection (b)
100	100		or (c), the amount by which that rate exceeds the taxing unit's
101	101		voter-approval tax rate for that tax year may not be considered when
102	102		calculating the taxing unit's voter-approval tax rate for the tax
103	103		year following the year in which the taxing unit adopts the rate.
104	104		SECTION 6. Section 26.07(b), Tax Code, is amended to read as
105	105		follows:
106	106		(b) If the governing body of a special taxing unit or a
107	107		municipality with a population of 30,000 or more adopts a tax rate
108	108		that exceeds the taxing unit's voter-approval tax rate, or the
109	109		governing body of a taxing unit other than a special taxing unit or
110	110		a municipality with a population of less than 30,000 regardless of
111	111		whether it is a special taxing unit adopts a tax rate that exceeds
112	112		the greater of the taxing unit's voter-approval tax rate or de
113	113		minimis rate, the registered voters of the taxing unit at an
114	114		election held for that purpose must determine whether to approve
115	115		the adopted tax rate. [When increased expenditure of money by a
116	116		taxing unit is necessary to respond to a disaster, including a
117	117		tornado, hurricane, flood, wildfire, or other calamity, but not
118	118		including a drought, that has impacted the taxing unit and the
119	119		governor has declared any part of the area in which the taxing unit
120	120		is located as a disaster area, an election is not required under
121	121		this section to approve the tax rate adopted by the governing body
122	122		for the year following the year in which the disaster occurs.]
123	123		SECTION 7. Section 49.107(g), Water Code, is amended to
124	124		read as follows:
125	125		(g) Sections 26.04, 26.042, 26.05, 26.061, 26.07, and
126	126		26.075, Tax Code, do not apply to a tax levied and collected under
127	127		this section or an ad valorem tax levied and collected for the
128	128		payment of the interest on and principal of bonds issued by a
129	129		district.
130	130		SECTION 8. Section 49.108(f), Water Code, is amended to
131	131		read as follows:
132	132		(f) Sections 26.04, 26.042, 26.05, 26.061, 26.07, and
133	133		26.075, Tax Code, do not apply to a tax levied and collected for
134	134		payments made under a contract approved in accordance with this
135	135		section.
136	136		SECTION 9. Sections 26.04(c-1), 26.041(c-1), and
137	137		26.08(a-1), Tax Code, are repealed.
138	138		SECTION 10. This Act takes effect immediately if it
139	139		receives a vote of two-thirds of all the members elected to each
140	140		house, as provided by Section 39, Article III, Texas Constitution.
141	141		If this Act does not receive the vote necessary for immediate
142	142		effect, this Act takes effect September 1, 2021.