Texas 2021 - 87th Regular

Texas Senate Bill SB1428 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		By: Bettencourt S.B. No. 1428
	2	+	(In the Senate - Filed March 10, 2021; March 18, 2021, read
	3	+	first time and referred to Committee on Local Government;
	4	+	April 21, 2021, reported favorably by the following vote: Yeas 5,
	5	+	Nays 4; April 21, 2021, 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 applicability of the exemptions in the event of a
7	12		disaster from certain limitations on the ad valorem tax rate of a
8	13		taxing unit.
9	14		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	15		SECTION 1. Section 26.07(b), Tax Code, is amended to read as
11	16		follows:
12	17		(b) If the governing body of a special taxing unit or a
13	18		municipality with a population of 30,000 or more adopts a tax rate
14	19		that exceeds the taxing unit's voter-approval tax rate, or the
15	20		governing body of a taxing unit other than a special taxing unit or
16	21		a municipality with a population of less than 30,000 regardless of
17	22		whether it is a special taxing unit adopts a tax rate that exceeds
18	23		the greater of the taxing unit's voter-approval tax rate or de
19	24		minimis rate, the registered voters of the taxing unit at an
20	25		election held for that purpose must determine whether to approve
21	26		the adopted tax rate. When increased expenditure of money by a
22	27		taxing unit is necessary to respond to a disaster, including a
23	28		tornado, hurricane, flood, wildfire, or other calamity, but not
24	29		including a drought or epidemic, that has impacted the taxing unit
25	30		and the governor has declared any part of the area in which the
26	31		taxing unit is located as a disaster area, an election is not
27	32		required under this section to approve the tax rate adopted by the
28	33		governing body for the year following the year in which the disaster
29	34		occurs.
30	35		SECTION 2. Section 26.08(a-1), Tax Code, is amended to read
31	36		as follows:
32	37		(a-1) When increased expenditure of money by a school
33	38		district is necessary to respond to a disaster, including a
34	39		tornado, hurricane, flood, wildfire, or other calamity, but not
35	40		including a drought or epidemic, that has impacted a school
36	41		district and the governor has requested federal disaster assistance
37	42		for the area in which the school district is located, an election is
38	43		not required under this section to approve the tax rate adopted by
39	44		the governing body for the year following the year in which the
40	45		disaster occurs. A tax rate adopted under this subsection applies
41	46		only in the year for which the rate is adopted. If a district adopts
42	47		a tax rate under this subsection, the amount by which that rate
43	48		exceeds the district's voter-approval tax rate for that tax year
44	49		may not be considered when calculating the district's
45	50		voter-approval tax rate for the tax year following the year in which
46	51		the district adopts the rate.
47	52		SECTION 3. The changes in law made by this Act apply to the
48	53		ad valorem tax rate of a taxing unit beginning with the 2022 tax
49	54		year.
50	55		SECTION 4. This Act takes effect January 1, 2022.
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