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