| 1 | 1 | | By: Bettencourt, Hinojosa S.B. No. 1251 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to the authority of the governing body of a school district |
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| 7 | 7 | | to adopt an ad valorem tax rate that exceeds the district's |
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| 8 | 8 | | voter-approval tax rate. |
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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 26.042, Tax Code, is amended by adding |
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| 11 | 11 | | Subsection (e-1) to read as follows: |
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| 12 | 12 | | (e-1) The governing body of a school district may not adopt |
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| 13 | 13 | | a tax rate under Subsection (e) for a tax year in which: |
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| 14 | 14 | | (1) the governing body previously adopted a tax rate |
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| 15 | 15 | | that exceeded the district's voter-approval tax rate; |
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| 16 | 16 | | (2) an election was held under Section 26.08 for the |
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| 17 | 17 | | purpose of determining whether to approve the district's adopted |
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| 18 | 18 | | tax rate; and |
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| 19 | 19 | | (3) the proposition to approve the district's adopted |
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| 20 | 20 | | tax rate was not approved by the voters of the district at the |
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| 21 | 21 | | election. |
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| 22 | 22 | | SECTION 2. The change in law made by this Act applies to an |
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| 23 | 23 | | ad valorem tax year that begins on or after the effective date of |
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| 24 | 24 | | this Act. |
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| 25 | 25 | | SECTION 3. This Act takes effect January 1, 2024. |
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