| 1 | 1 | | 88R1288 MM/RDS-F |
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| 2 | 2 | | By: Burns H.J.R. No. 36 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A JOINT RESOLUTION |
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| 6 | 6 | | proposing a constitutional amendment prohibiting certain school |
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| 7 | 7 | | district maintenance and operations ad valorem taxes on the |
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| 8 | 8 | | fulfillment of certain conditions. |
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| 9 | 9 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 3, Article VII, Texas Constitution, is |
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| 11 | 11 | | amended by adding Subsections (f), (g), and (h) to read as follows: |
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| 12 | 12 | | (f) Subject to Subsection (g) of this section and |
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| 13 | 13 | | notwithstanding any other provision of this constitution or general |
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| 14 | 14 | | law, a school district, other than a junior college district, may |
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| 15 | 15 | | not impose: |
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| 16 | 16 | | (1) a tier one maintenance and operations ad valorem |
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| 17 | 17 | | tax, as defined by general law, or a successor tax for any tax year |
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| 18 | 18 | | after a tax year in which the maximum tier one maintenance and |
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| 19 | 19 | | operations ad valorem tax or successor tax as provided by general |
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| 20 | 20 | | law is zero; or |
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| 21 | 21 | | (2) an ad valorem tax for maintenance and operations |
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| 22 | 22 | | purposes for any tax year that begins after a general law abolishing |
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| 23 | 23 | | school district maintenance and operations ad valorem taxes takes |
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| 24 | 24 | | effect. |
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| 25 | 25 | | (g) Subsection (f) of this section does not take effect for |
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| 26 | 26 | | a tax year described by that subsection if the comptroller |
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| 27 | 27 | | determines that the prohibition under that subsection would result |
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| 28 | 28 | | in a decrease in funding for school districts for that tax year or a |
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| 29 | 29 | | subsequent tax year. |
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| 30 | 30 | | (h) Not later than September 1 of each year, the comptroller |
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| 31 | 31 | | of public accounts shall determine whether the prohibition under |
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| 32 | 32 | | Subsection (f) of this section takes effect for the following tax |
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| 33 | 33 | | year and notify the Legislature and each school district of the |
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| 34 | 34 | | determination. |
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| 35 | 35 | | SECTION 2. This proposed constitutional amendment shall be |
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| 36 | 36 | | submitted to the voters at an election to be held November 7, 2023. |
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| 37 | 37 | | The ballot shall be printed to permit voting for or against the |
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| 38 | 38 | | proposition: "The constitutional amendment prohibiting certain |
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| 39 | 39 | | school district maintenance and operations ad valorem taxes on the |
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| 40 | 40 | | fulfillment of certain conditions." |
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