| 1 | 1 | | 88R8430 MEW-D |
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| 2 | 2 | | By: Muñoz, Jr. H.B. No. 5296 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the authority of certain school districts to impose an |
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| 8 | 8 | | ad valorem tax. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 11.301, Education Code, is amended by |
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| 11 | 11 | | amending Subsection (a) and adding Subsections (c), (c-1), and |
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| 12 | 12 | | (c-2) to read as follows: |
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| 13 | 13 | | (a) Except as otherwise provided by this section, a [A] |
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| 14 | 14 | | school district or county system operating under former Chapter 17, |
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| 15 | 15 | | 18, 22, 25, 26, 27, or 28 on May 1, 1995, may continue to operate |
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| 16 | 16 | | under the applicable chapter as that chapter existed on that date |
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| 17 | 17 | | and under state law generally applicable to school districts that |
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| 18 | 18 | | does not conflict with that chapter. |
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| 19 | 19 | | (c) Notwithstanding any other law, beginning with the |
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| 20 | 20 | | 2026-2027 school year, a school district operating under former |
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| 21 | 21 | | Chapter 26, as that chapter existed on May 1, 1995, may not impose |
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| 22 | 22 | | an ad valorem tax for any purpose. |
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| 23 | 23 | | (c-1) Notwithstanding any other law, a school district |
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| 24 | 24 | | operating under former Chapter 26, as that chapter existed on May 1, |
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| 25 | 25 | | 1995, may not adopt an ad valorem tax rate for any purpose that |
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| 26 | 26 | | exceeds: |
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| 27 | 27 | | (1) for the 2023-2024 school year, 75 percent of the |
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| 28 | 28 | | tax rate imposed by the district for the 2022-2023 school year; |
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| 29 | 29 | | (2) for the 2024-2025 school year, 50 percent of the |
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| 30 | 30 | | tax rate imposed by the district for the 2022-2023 school year; and |
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| 31 | 31 | | (3) for the 2025-2026 school year, 25 percent of the |
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| 32 | 32 | | tax rate imposed by the district for the 2022-2023 school year. |
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| 33 | 33 | | (c-2) Subsection (c-1) and this subsection expire September |
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| 34 | 34 | | 1, 2026. |
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| 35 | 35 | | SECTION 2. This Act takes effect September 1, 2023. |
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