89R4829 PRL-D
By: Cain H.B. No. 763
A BILL TO BE ENTITLED
AN ACT
relating to the repeal of provisions authorizing certain taxing
units in the year following the year in which a disaster occurs to
adopt an ad valorem tax rate that exceeds the voter-approval tax
rate without holding an election to approve the adopted tax rate;
making conforming changes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 48.202(f), Education Code, is amended to
read as follows:
(f) For a school year in which the dollar amount guaranteed
level of state and local funds per weighted student per cent of tax
effort ("GL") under Subsection (a-1)(2) exceeds the dollar amount
guaranteed level of state and local funds per weighted student per
cent of tax effort ("GL") under Subsection (a-1)(2) for the
preceding school year, a school district shall reduce the
district's tax rate under Section 45.0032(b)(2) for the tax year
that corresponds to that school year to a rate that results in the
amount of state and local funds per weighted student per cent of tax
effort available to the district at the dollar amount guaranteed
level for the preceding school year. A school district is not
entitled to the amount equal to the increase of revenue described by
this subsection for the school year for which the district must
reduce the district's tax rate. For [Unless Section 26.042(e), Tax
Code, applies to the district, for] a tax year in which a district
must reduce the district's tax rate under this subsection, the
district may not increase the district's maintenance and operations
tax rate to a rate that exceeds the maximum maintenance and
operations tax rate permitted under Section 45.003(d) or (f), as
applicable, minus the reduction of tax effort required under this
subsection. This subsection does not apply if the amount of state
funds appropriated for a school year specifically excludes the
amount necessary to provide the dollar amount guaranteed level of
state and local funds per weighted student per cent of tax effort
under Subsection (a-1)(2).
SECTION 2. The heading to Section 26.042, Tax Code, is
amended to read as follows:
Sec. 26.042. CALCULATION [AND ADOPTION] OF VOTER-APPROVAL
TAX RATE OF CERTAIN TAXING UNITS [TAX RATES] IN DISASTER AREA.
SECTION 3. Section 26.042(g), Tax Code, is amended to read
as follows:
(g) A taxing unit that in a tax year elects to calculate the
taxing unit's voter-approval tax rate under Subsection (a) [or
adopt a tax rate that exceeds the taxing unit's voter-approval tax
rate for that tax year without holding an election under Subsection
(d) or (e)] must specify the disaster declaration that provides the
basis for authorizing the taxing unit to calculate [or adopt] a tax
rate under that [the applicable] subsection. A taxing unit that in
a tax year specifies a disaster declaration as providing the basis
for authorizing the taxing unit to calculate [or adopt] a tax rate
under Subsection (a)[, (d), or (e)] may not in a subsequent tax year
specify the same disaster declaration as providing the basis for
authorizing the taxing unit to calculate [or adopt] a tax rate under
that subsection [one of those subsections] if in an intervening tax
year the taxing unit specifies a different disaster declaration as
the basis for authorizing the taxing unit to calculate [or adopt] a
tax rate under that subsection [one of those subsections].
SECTION 4. The following provisions are repealed:
(1) Section 45.0032(d), Education Code; and
(2) Sections 26.042(d), (e), and (f), Tax Code.
SECTION 5. This Act applies only to ad valorem taxes imposed
for an ad valorem tax year that begins on or after the effective
date of this Act.
SECTION 6. This Act takes effect January 1, 2026.