Texas 2023 - 88th Regular

Texas House Bill HB3120 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	88R20426 LHC-D
2	2	By: Muñoz, Jr. H.B. No. 3120
3	3	Substitute the following for H.B. No. 3120:
4	4	By: Thierry C.S.H.B. No. 3120
5	5
6	6
7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to the calculation of the voter-approval tax rate of
10	10	certain junior college districts.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 26.012, Tax Code, is amended by adding
13	13	Subdivision (18-c) and amending Subdivision (19) to read as
14	14	follows:
15	15	(18-c) "Special junior college district" means a
16	16	junior college district:
17	17	(A) whose service area boundaries and taxing
18	18	district boundaries are identical; and
19	19	(B) that is located in at least one county
20	20	adjacent to an international border.
21	21	(19) "Special taxing unit" means:
22	22	(A) a taxing unit, other than a school district,
23	23	for which the maintenance and operations tax rate proposed for the
24	24	current tax year is 2.5 cents or less per $100 of taxable value;
25	25	(B) a junior college district, including a
26	26	special junior college district; or
27	27	(C) a hospital district.
28	28	SECTION 2. Section 26.04(c), Tax Code, is amended to read as
29	29	follows:
30	30	(c) After the assessor for the taxing unit submits the
31	31	appraisal roll for the taxing unit to the governing body of the
32	32	taxing unit as required by Subsection (b), an officer or employee
33	33	designated by the governing body shall calculate the no-new-revenue
34	34	tax rate and the voter-approval tax rate for the taxing unit, where:
35	35	(1) "No-new-revenue tax rate" means a rate expressed
36	36	in dollars per $100 of taxable value calculated according to the
37	37	following formula:
38	38	NO-NEW-REVENUE TAX RATE = (LAST YEAR'S LEVY - LOST PROPERTY
39	39	LEVY) / (CURRENT TOTAL VALUE - NEW PROPERTY VALUE)
40	40	; and
41	41	(2) "Voter-approval tax rate" means a rate expressed
42	42	in dollars per $100 of taxable value calculated according to the
43	43	following applicable formula:
44	44	(A) for a special taxing unit other than a
45	45	special junior college district:
46	46	VOTER-APPROVAL TAX RATE = (NO-NEW-REVENUE MAINTENANCE AND
47	47	OPERATIONS RATE x 1.08) + CURRENT DEBT RATE
48	48	; [or]
49	49	(B) for a special taxing unit that is a special
50	50	junior college district:
51	51	VOTER-APPROVAL TAX RATE = (NO-NEW-REVENUE MAINTENANCE AND
52	52	OPERATIONS RATE x 1.035) + CURRENT DEBT RATE
53	53	; or
54	54	(C) for a taxing unit other than a special taxing
55	55	unit:
56	56	VOTER-APPROVAL TAX RATE = (NO-NEW-REVENUE MAINTENANCE AND
57	57	OPERATIONS RATE x 1.035) + (CURRENT DEBT RATE + UNUSED INCREMENT
58	58	RATE)
59	59	SECTION 3. Section 26.042(a), Tax Code, is amended to read
60	60	as follows:
61	61	(a) Notwithstanding Sections 26.04 and 26.041, the
62	62	governing body of a taxing unit other than a school district or a
63	63	special taxing unit may direct the designated officer or employee
64	64	to calculate the voter-approval tax rate of the taxing unit in the
65	65	manner provided for a special taxing unit other than a special
66	66	junior college district if any part of the taxing unit is located in
67	67	an area declared a disaster area during the current tax year by the
68	68	governor or by the president of the United States and at least one
69	69	person is granted an exemption under Section 11.35 for property
70	70	located in the taxing unit. The designated officer or employee
71	71	shall continue calculating the voter-approval tax rate in the
72	72	manner provided by this subsection until the earlier of:
73	73	(1) the first tax year in which the total taxable value
74	74	of property taxable by the taxing unit as shown on the appraisal
75	75	roll for the taxing unit submitted by the assessor for the taxing
76	76	unit to the governing body exceeds the total taxable value of
77	77	property taxable by the taxing unit on January 1 of the tax year in
78	78	which the disaster occurred; or
79	79	(2) the third tax year after the tax year in which the
80	80	disaster occurred.
81	81	SECTION 4. Section 26.075(b), Tax Code, is amended to read
82	82	as follows:
83	83	(b) This section applies to a taxing unit only in a tax year
84	84	in which the taxing unit's:
85	85	(1) de minimis rate exceeds the taxing unit's
86	86	voter-approval tax rate; and
87	87	(2) adopted tax rate is:
88	88	(A) equal to or lower than the taxing unit's de
89	89	minimis rate; and
90	90	(B) greater than the greater of the taxing
91	91	unit's:
92	92	(i) voter-approval tax rate calculated as
93	93	if the taxing unit were a special taxing unit other than a special
94	94	junior college district; or
95	95	(ii) voter-approval tax rate.
96	96	SECTION 5. This Act applies only to ad valorem taxes imposed
97	97	for an ad valorem tax year that begins on or after the effective
98	98	date of this Act.
99	99	SECTION 6. This Act takes effect January 1, 2024.