Texas 2023 - 88th Regular

Texas House Bill HB4717 Compare Versions

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Version 2 (New)

Old	New	Differences
1	1	88R16255 MCF-D
2	2	By: Cortez H.B. No. 4717
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to authorizing an emergency services district to impose an
8	8	ad valorem tax for the acquisition of land, equipment, or apparatus
9	9	or the construction of capital improvements.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 775.018(a), Health and Safety Code, is
12	12	amended to read as follows:
13	13	(a) On the granting of a petition, the commissioners court
14	14	shall order an election to confirm the district's creation and
15	15	authorize the imposition of the taxes provided and [a tax] not to
16	16	exceed the rates [rate] allowed by Section 48-e, Article III, Texas
17	17	Constitution. Any conditions negotiated under Section 775.014(h)
18	18	must be included on the ballot.
19	19	SECTION 2. The heading to Section 775.074, Health and
20	20	Safety Code, is amended to read as follows:
21	21	Sec. 775.074. AD VALOREM TAXES [TAX].
22	22	SECTION 3. Section 775.074, Health and Safety Code, is
23	23	amended by amending Subsection (a) and adding Subsections (a-1),
24	24	(a-2), and (a-3) to read as follows:
25	25	(a) The board shall annually impose an ad valorem tax on all
26	26	real and personal property located in the district and subject to
27	27	district taxation for the operating and capital [district's]
28	28	support of the district [and the purposes authorized by this
29	29	chapter].
30	30	(a-1) In addition to the ad valorem tax authorized under
31	31	Subsection (a), the board, after its establishment following an
32	32	election held under Section 775.018 and subject to Section
33	33	775.0745(a-1), shall annually impose an additional ad valorem tax
34	34	on all real and personal property in the district that is subject to
35	35	district taxation for the exclusive purposes of the acquisition of
36	36	land, equipment, or apparatus or the construction of capital
37	37	improvements, as described in the capital improvements plan filed
38	38	under Subsection (a-2). The board may use the tax for any related
39	39	purpose or pledge the revenue from the tax to pay the principal of
40	40	and interest on any bonds or notes issued or other indebtedness,
41	41	including loans and other financial arrangements described by
42	42	Section 775.085, to acquire land, equipment, or apparatus or to
43	43	construct capital improvements under this section, as the interest
44	44	and principal come due and to provide reserve funds if prescribed in
45	45	the resolution authorizing or the trust indenture securing the
46	46	bonds, notes, or other indebtedness. The revenue from the tax
47	47	authorized under this subsection shall be maintained in an account
48	48	separate from the maintenance and operations funds of the district.
49	49	A tax authorized by an election held under Section 775.0745(a-1)
50	50	may not be imposed on or after the date that:
51	51	(1) the purchase price of the capital assets as
52	52	provided by the capital improvements plan is paid in full; and
53	53	(2) the bonds, notes, or other indebtedness, including
54	54	loans and other financial arrangements described by Section
55	55	775.085, as authorized by the capital improvements plan, are paid
56	56	in full.
57	57	(a-2) The district may impose the tax under Subsection (a-1)
58	58	only if imposition of the tax is approved by the district voters
59	59	voting in an election held under Section 775.0745. At least 30 days
60	60	before the date the board orders an election to authorize the
61	61	additional tax described by Subsection (a-1), the district shall
62	62	file in the administrative office of the district a capital
63	63	improvements plan that is open to public inspection and that
64	64	describes the planned acquisition of land, equipment, or apparatus
65	65	or the planned construction of the capital improvements and their
66	66	estimated cost and incidental expenses. The capital improvements
67	67	plan is not:
68	68	(1) part of a proposition to be voted on; or
69	69	(2) a contract with the voters.
70	70	(a-3) In addition to any other information required by law,
71	71	notice of an election to authorize the additional tax described by
72	72	Subsection (a-1) must contain a copy of each proposition that will
73	73	be voted on at the election. The notice must include an estimate of
74	74	the probable cost of land, equipment, or apparatus or the
75	75	construction of capital improvements contained in the capital
76	76	improvements plan filed under Subsection (a-2) and any incidental
77	77	expenses connected with the issuance of bonds, notes, or other
78	78	indebtedness.
79	79	SECTION 4. The heading to Section 775.0745, Health and
80	80	Safety Code, is amended to read as follows:
81	81	Sec. 775.0745. ELECTION TO INCREASE TAX RATE OR IMPOSE TAX.
82	82	SECTION 5. Section 775.0745, Health and Safety Code, is
83	83	amended by adding Subsection (a-1) to read as follows:
84	84	(a-1) If the board decides to increase a tax imposed under
85	85	Section 775.074(a-1) to any rate above the rate approved by the
86	86	voters under Section 775.074(a-2), the board must order an election
87	87	to authorize the tax rate increase. Notwithstanding Subsection
88	88	(c), the board must hold the election on the uniform election date
89	89	in November. The proposition on the ballot must state the proposed
90	90	tax rate to be authorized at the election and the notice for the
91	91	election must conform to the requirements prescribed by Subsection
92	92	(b) and Section 775.074(a-3).
93	93	SECTION 6. This Act takes effect January 1, 2024, but only
94	94	if the constitutional amendment proposed by the 88th Legislature,
95	95	Regular Session, 2023, to authorize an emergency services district
96	96	to impose an ad valorem tax on property situated in the district not
97	97	to exceed five cents for the acquisition of land, equipment, or
98	98	apparatus or the construction of capital improvements is approved
99	99	by the voters. If the proposed amendment is not approved by the
100	100	voters, this Act has no effect.