Texas House Bill HJR154

Texas 2021 - 87th Regular

Caption

Proposing a constitutional amendment prohibiting certain school district maintenance and operations ad valorem taxes on the fulfillment of certain conditions.

Impact

The proposed amendment will directly influence how public schools in Texas can fund their operations. Under the new provisions, should there be a scenario where the maximum allowable tier one maintenance and operations tax is set to zero, school districts would be unable to levy any ad valorem tax for maintenance and operation purposes in subsequent years. This could lead to significant changes in how school funding is managed, potentially requiring adjustments in budget planning and resource allocation for public education.

Summary

HJR154 is a proposed constitutional amendment that seeks to prohibit certain school district maintenance and operations ad valorem taxes under specific conditions. The resolution highlights that a school district, excluding junior college districts, cannot impose a tier one maintenance and operations ad valorem tax once a tax year has been established where the maximum rate for such taxes is zero. This change aims to clarify and possibly limit the taxation capabilities of school districts regarding their operational budgets.

Contention

The amendment's potential impact has raised concerns among various stakeholders regarding school funding adequacy. Proponents argue that such measures will prevent financial burdens on residents while ensuring that there is a structured approach to how schools manage their finances. Opponents, on the other hand, worry that this could lead to weakened financial resources for schools, especially in low-income areas where ad valorem taxes could represent a critical funding source. The overall debate reflects the continuing tension between reducing taxes and ensuring that the educational system is adequately funded.