| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 89R10467 TJB-D | |
| 2 | 2 | By: Troxclair H.B. No. 5444 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | ||
| 6 | 6 | ||
| 7 | 7 | A BILL TO BE ENTITLED | |
| 8 | 8 | AN ACT | |
| 9 | 9 | relating to the authority of the governing body of a school district | |
| 10 | 10 | to adopt an ad valorem tax rate that exceeds the district's | |
| 11 | 11 | voter-approval tax rate. | |
| 12 | 12 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 13 | 13 | SECTION 1. Section 26.042, Tax Code, is amended by adding | |
| 14 | 14 | Subsection (e-1) to read as follows: | |
| 15 | 15 | (e-1) The governing body of a school district may not adopt | |
| 16 | 16 | a tax rate under Subsection (e) for a tax year in which: | |
| 17 | 17 | (1) the governing body previously adopted a tax rate | |
| 18 | 18 | that exceeded the district's voter-approval tax rate; | |
| 19 | 19 | (2) an election was held under Section 26.08 for the | |
| 20 | 20 | purpose of determining whether to approve the district's adopted | |
| 21 | 21 | tax rate; and | |
| 22 | 22 | (3) the proposition to approve the district's adopted | |
| 23 | 23 | tax rate was not approved by the voters of the district at the | |
| 24 | 24 | election. | |
| 25 | 25 | SECTION 2. The change in law made by this Act applies to an | |
| 26 | 26 | ad valorem tax year that begins on or after the effective date of | |
| 27 | 27 | this Act. | |
| 28 | 28 | SECTION 3. This Act takes effect January 1, 2026. |