87R5300 TJB-D
By: Bettencourt S.B. No. 1431
A BILL TO BE ENTITLED
AN ACT
relating to the assessment and collection of ad valorem taxes
imposed by a school district.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.1511(c), Education Code, is amended
to read as follows:
(c) The board may:
(1) issue bonds and levy, pledge, assess, and collect
an annual ad valorem tax to pay the principal and interest on the
bonds as authorized under Sections 45.001 and 45.003;
(2) levy, assess, and collect an annual ad valorem tax
for maintenance and operation of the district as authorized under
Sections 45.002 and 45.003; and
(3) [employ a person to assess or collect the
district's taxes as authorized under Section 45.231; and
[(4)] enter into contracts as authorized under this
code or other law and delegate contractual authority to the
superintendent as appropriate.
SECTION 2. Section 45.231, Education Code, is amended to
read as follows:
Sec. 45.231. [EMPLOYMENT OF] ASSESSOR AND COLLECTOR. (a)
Except as provided by Subsection (b), the assessor and collector
for [The board of trustees of] an independent school district is the
county assessor-collector for the county in which the property
subject to taxation by the school district is located [may employ a
person to assess or collect the school district's taxes and may
compensate the person as the board of trustees considers
appropriate].
(b) Except as otherwise provided by this subsection, the
board of trustees of an independent school district may employ a
person to assess or collect the district's taxes for the 2022 and
following tax years, and may compensate that person as the board
considers appropriate, if the board employed a person to assess or
collect the district's taxes for the 2019, 2020, and 2021 tax years
and the board determines that the total cost of collection of those
taxes by that person for those three tax years was less than the
total cost of collection of ad valorem taxes by the county
assessor-collector for the county in which the district is wholly
or primarily located for those three tax years. Not later than
February 1 of every third tax year beginning with the 2025 tax year,
the board of trustees of an independent school district that
employs a person as provided by this subsection must determine
whether the total cost of collection of the district's taxes for the
applicable preceding three tax years was more than the total cost of
collection of ad valorem taxes by the county assessor-collector for
the county in which the district is wholly or primarily located for
the applicable preceding three tax years. The board of trustees may
not employ a person under this subsection for any tax year beginning
with the tax year in which the board determines under this
subsection that the total cost of collection of the district's
taxes for the preceding three tax years was more than the total cost
of collection of ad valorem taxes by the county assessor-collector
for those preceding three tax years [This section does not prohibit
an independent school district from providing for the assessment or
collection of the school district's taxes under a method authorized
by Subchapter B, Chapter 6, Tax Code].
SECTION 3. Sections 6.22(a) and (b), Tax Code, are amended
to read as follows:
(a) The assessor and collector for a taxing unit other than
a county, school district, or [a] home-rule municipality [city] are
determined by the law creating or authorizing creation of the
taxing unit.
(b) The assessor and collector for a home-rule municipality
[city] are determined by the municipality's [city's] charter and
ordinances.
SECTION 4. Section 6.23, Tax Code, is amended by adding
Subsection (a-1) to read as follows:
(a-1) Except as provided by Section 45.231(b), Education
Code, the county assessor-collector shall assess and collect taxes
on property in the county for each school district located in the
county.
SECTION 5. Section 6.27(b), Tax Code, is amended to read as
follows:
(b) Except as provided by Subsection (d), the county
assessor-collector is entitled to a reasonable fee, which may not
exceed the actual costs incurred, for assessing and collecting
taxes for a taxing unit as required by [pursuant to] Section
6.23(a)(1), (2), or (3) or (a-1).
SECTION 6. Section 45.232, Education Code, is repealed.
SECTION 7. The changes in law made by this Act do not apply
to an independent school district during the term of a contract
entered into by the school district before the effective date of
this Act that requires a person other than an employee of the school
district to assess, collect, or assess and collect ad valorem taxes
imposed by the school district.
SECTION 8. This Act takes effect September 1, 2021.