Texas 2021 - 87th Regular

Texas Senate Bill SB1431 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	87R5300 TJB-D
2	2	By: Bettencourt S.B. No. 1431
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the assessment and collection of ad valorem taxes
8	8	imposed by a school district.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 11.1511(c), Education Code, is amended
11	11	to read as follows:
12	12	(c) The board may:
13	13	(1) issue bonds and levy, pledge, assess, and collect
14	14	an annual ad valorem tax to pay the principal and interest on the
15	15	bonds as authorized under Sections 45.001 and 45.003;
16	16	(2) levy, assess, and collect an annual ad valorem tax
17	17	for maintenance and operation of the district as authorized under
18	18	Sections 45.002 and 45.003; and
19	19	(3) [employ a person to assess or collect the
20	20	district's taxes as authorized under Section 45.231; and
21	21	[(4)] enter into contracts as authorized under this
22	22	code or other law and delegate contractual authority to the
23	23	superintendent as appropriate.
24	24	SECTION 2. Section 45.231, Education Code, is amended to
25	25	read as follows:
26	26	Sec. 45.231. [EMPLOYMENT OF] ASSESSOR AND COLLECTOR. (a)
27	27	Except as provided by Subsection (b), the assessor and collector
28	28	for [The board of trustees of] an independent school district is the
29	29	county assessor-collector for the county in which the property
30	30	subject to taxation by the school district is located [may employ a
31	31	person to assess or collect the school district's taxes and may
32	32	compensate the person as the board of trustees considers
33	33	appropriate].
34	34	(b) Except as otherwise provided by this subsection, the
35	35	board of trustees of an independent school district may employ a
36	36	person to assess or collect the district's taxes for the 2022 and
37	37	following tax years, and may compensate that person as the board
38	38	considers appropriate, if the board employed a person to assess or
39	39	collect the district's taxes for the 2019, 2020, and 2021 tax years
40	40	and the board determines that the total cost of collection of those
41	41	taxes by that person for those three tax years was less than the
42	42	total cost of collection of ad valorem taxes by the county
43	43	assessor-collector for the county in which the district is wholly
44	44	or primarily located for those three tax years. Not later than
45	45	February 1 of every third tax year beginning with the 2025 tax year,
46	46	the board of trustees of an independent school district that
47	47	employs a person as provided by this subsection must determine
48	48	whether the total cost of collection of the district's taxes for the
49	49	applicable preceding three tax years was more than the total cost of
50	50	collection of ad valorem taxes by the county assessor-collector for
51	51	the county in which the district is wholly or primarily located for
52	52	the applicable preceding three tax years. The board of trustees may
53	53	not employ a person under this subsection for any tax year beginning
54	54	with the tax year in which the board determines under this
55	55	subsection that the total cost of collection of the district's
56	56	taxes for the preceding three tax years was more than the total cost
57	57	of collection of ad valorem taxes by the county assessor-collector
58	58	for those preceding three tax years [This section does not prohibit
59	59	an independent school district from providing for the assessment or
60	60	collection of the school district's taxes under a method authorized
61	61	by Subchapter B, Chapter 6, Tax Code].
62	62	SECTION 3. Sections 6.22(a) and (b), Tax Code, are amended
63	63	to read as follows:
64	64	(a) The assessor and collector for a taxing unit other than
65	65	a county, school district, or [a] home-rule municipality [city] are
66	66	determined by the law creating or authorizing creation of the
67	67	taxing unit.
68	68	(b) The assessor and collector for a home-rule municipality
69	69	[city] are determined by the municipality's [city's] charter and
70	70	ordinances.
71	71	SECTION 4. Section 6.23, Tax Code, is amended by adding
72	72	Subsection (a-1) to read as follows:
73	73	(a-1) Except as provided by Section 45.231(b), Education
74	74	Code, the county assessor-collector shall assess and collect taxes
75	75	on property in the county for each school district located in the
76	76	county.
77	77	SECTION 5. Section 6.27(b), Tax Code, is amended to read as
78	78	follows:
79	79	(b) Except as provided by Subsection (d), the county
80	80	assessor-collector is entitled to a reasonable fee, which may not
81	81	exceed the actual costs incurred, for assessing and collecting
82	82	taxes for a taxing unit as required by [pursuant to] Section
83	83	6.23(a)(1), (2), or (3) or (a-1).
84	84	SECTION 6. Section 45.232, Education Code, is repealed.
85	85	SECTION 7. The changes in law made by this Act do not apply
86	86	to an independent school district during the term of a contract
87	87	entered into by the school district before the effective date of
88	88	this Act that requires a person other than an employee of the school
89	89	district to assess, collect, or assess and collect ad valorem taxes
90	90	imposed by the school district.
91	91	SECTION 8. This Act takes effect September 1, 2021.