| 1 | 1 | | 89R4829 PRL-D |
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| 2 | 2 | | By: Troxclair H.B. No. 30 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to the repeal of provisions authorizing certain taxing |
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| 10 | 10 | | units in the year following the year in which a disaster occurs to |
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| 11 | 11 | | adopt an ad valorem tax rate that exceeds the voter-approval tax |
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| 12 | 12 | | rate without holding an election to approve the adopted tax rate; |
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| 13 | 13 | | making conforming changes. |
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| 14 | 14 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 15 | 15 | | SECTION 1. Section 48.202(f), Education Code, is amended to |
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| 16 | 16 | | read as follows: |
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| 17 | 17 | | (f) For a school year in which the dollar amount guaranteed |
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| 18 | 18 | | level of state and local funds per weighted student per cent of tax |
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| 19 | 19 | | effort ("GL") under Subsection (a-1)(2) exceeds the dollar amount |
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| 20 | 20 | | guaranteed level of state and local funds per weighted student per |
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| 21 | 21 | | cent of tax effort ("GL") under Subsection (a-1)(2) for the |
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| 22 | 22 | | preceding school year, a school district shall reduce the |
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| 23 | 23 | | district's tax rate under Section 45.0032(b)(2) for the tax year |
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| 24 | 24 | | that corresponds to that school year to a rate that results in the |
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| 25 | 25 | | amount of state and local funds per weighted student per cent of tax |
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| 26 | 26 | | effort available to the district at the dollar amount guaranteed |
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| 27 | 27 | | level for the preceding school year. A school district is not |
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| 28 | 28 | | entitled to the amount equal to the increase of revenue described by |
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| 29 | 29 | | this subsection for the school year for which the district must |
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| 30 | 30 | | reduce the district's tax rate. For [Unless Section 26.042(e), Tax |
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| 31 | 31 | | Code, applies to the district, for] a tax year in which a district |
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| 32 | 32 | | must reduce the district's tax rate under this subsection, the |
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| 33 | 33 | | district may not increase the district's maintenance and operations |
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| 34 | 34 | | tax rate to a rate that exceeds the maximum maintenance and |
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| 35 | 35 | | operations tax rate permitted under Section 45.003(d) or (f), as |
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| 36 | 36 | | applicable, minus the reduction of tax effort required under this |
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| 37 | 37 | | subsection. This subsection does not apply if the amount of state |
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| 38 | 38 | | funds appropriated for a school year specifically excludes the |
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| 39 | 39 | | amount necessary to provide the dollar amount guaranteed level of |
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| 40 | 40 | | state and local funds per weighted student per cent of tax effort |
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| 41 | 41 | | under Subsection (a-1)(2). |
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| 42 | 42 | | SECTION 2. The heading to Section 26.042, Tax Code, is |
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| 43 | 43 | | amended to read as follows: |
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| 44 | 44 | | Sec. 26.042. CALCULATION [AND ADOPTION] OF VOTER-APPROVAL |
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| 45 | 45 | | TAX RATE OF CERTAIN TAXING UNITS [TAX RATES] IN DISASTER AREA. |
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| 46 | 46 | | SECTION 3. Section 26.042(g), Tax Code, is amended to read |
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| 47 | 47 | | as follows: |
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| 48 | 48 | | (g) A taxing unit that in a tax year elects to calculate the |
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| 49 | 49 | | taxing unit's voter-approval tax rate under Subsection (a) [or |
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| 50 | 50 | | adopt a tax rate that exceeds the taxing unit's voter-approval tax |
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| 51 | 51 | | rate for that tax year without holding an election under Subsection |
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| 52 | 52 | | (d) or (e)] must specify the disaster declaration that provides the |
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| 53 | 53 | | basis for authorizing the taxing unit to calculate [or adopt] a tax |
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| 54 | 54 | | rate under that [the applicable] subsection. A taxing unit that in |
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| 55 | 55 | | a tax year specifies a disaster declaration as providing the basis |
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| 56 | 56 | | for authorizing the taxing unit to calculate [or adopt] a tax rate |
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| 57 | 57 | | under Subsection (a)[, (d), or (e)] may not in a subsequent tax year |
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| 58 | 58 | | specify the same disaster declaration as providing the basis for |
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| 59 | 59 | | authorizing the taxing unit to calculate [or adopt] a tax rate under |
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| 60 | 60 | | that subsection [one of those subsections] if in an intervening tax |
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| 61 | 61 | | year the taxing unit specifies a different disaster declaration as |
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| 62 | 62 | | the basis for authorizing the taxing unit to calculate [or adopt] a |
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| 63 | 63 | | tax rate under that subsection [one of those subsections]. |
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| 64 | 64 | | SECTION 4. The following provisions are repealed: |
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| 65 | 65 | | (1) Section 45.0032(d), Education Code; and |
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| 66 | 66 | | (2) Sections 26.042(d), (e), and (f), Tax Code. |
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| 67 | 67 | | SECTION 5. This Act applies only to ad valorem taxes imposed |
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| 68 | 68 | | for an ad valorem tax year that begins on or after the effective |
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| 69 | 69 | | date of this Act. |
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| 70 | 70 | | SECTION 6. This Act takes effect January 1, 2026. |
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