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