Texas 2025 - 89th Regular

Texas Senate Bill SB4 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		By: Bettencourt, et al. S.B. No. 4
2		-
3		-
	2	+	(In the Senate - Filed February 6, 2025; February 7, 2025,
	3	+	read first time and referred to Committee on Local Government;
	4	+	February 11, 2025, reported favorably by the following vote:
	5	+	Yeas 7, Nays 0; February 11, 2025, sent to printer.)
	6	+	Click here to see the committee vote
4	7
5	8
6	9		A BILL TO BE ENTITLED
7	10		AN ACT
8	11		relating to an increase in the amount of the exemption of residence
9	12		homesteads from ad valorem taxation by a school district and the
10	13		protection of school districts against certain losses in local
11	14		revenue.
12	15		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	16		ARTICLE 1. PROVISIONS CONTINGENT ON CONSTITUTIONAL AMENDMENT
14	17		SECTION 1.01. Section 11.13(b), Tax Code, is amended to
15	18		read as follows:
16	19		(b) An adult is entitled to exemption from taxation by a
17	20		school district of $140,000 [$100,000] of the appraised value of
18	21		the adult's residence homestead, except that only $5,000 of the
19	22		exemption applies to an entity operating under former Chapter 17,
20	23		18, 25, 26, 27, or 28, Education Code, as those chapters existed on
21	24		May 1, 1995, as permitted by Section 11.301, Education Code.
22	25		SECTION 1.02. Section 46.071, Education Code, is amended by
23	26		amending Subsections (a-2) and (b-2) and adding Subsections (a-3),
24		-	(b-3), (c-3~~), (d-1), and (d-2~~) to read as follows:
	27	+	(b-3), and (c-3) to read as follows:
25	28		(a-2) For [Beginning with] the 2023-2024 and 2024-2025
26	29		school years [year], a school district is entitled to additional
27	30		state aid under this subchapter to the extent that state and local
28	31		revenue used to service debt eligible under this chapter is less
29	32		than the state and local revenue that would have been available to
30	33		the district under this chapter as it existed on September 1, 2022,
31	34		if any increase in a residence homestead exemption under Section
32	35		1-b(c), Article VIII, Texas Constitution, and any additional
33	36		limitation on tax increases under Section 1-b(d) of that article as
34	37		proposed by the 88th Legislature, 2nd Called Session, 2023, had not
35	38		occurred.
36	39		(a-3) Beginning with the 2025-2026 school year, a school
37	40		district is entitled to additional state aid under this subchapter
38	41		to the extent that state and local revenue used to service debt
39	42		eligible under this chapter is less than the state and local revenue
40	43		that would have been available to the district under this chapter as
41	44		it existed on January 1, 2025, if any increase in the residence
42	45		homestead exemption under Section 1-b(c), Article VIII, Texas
43	46		Constitution, as proposed by the 89th Legislature, Regular Session,
44	47		2025, had not occurred.
45	48		(b-2) Subject to Subsections (c-2), (d), and (e),
46	49		additional state aid under this section for [beginning with] the
47	50		2023-2024 and 2024-2025 school years [year] is equal to the amount
48	51		by which the loss of local interest and sinking revenue for debt
49	52		service attributable to any increase in a residence homestead
50	53		exemption under Section 1-b(c), Article VIII, Texas Constitution,
51	54		and any additional limitation on tax increases under Section 1-b(d)
52	55		of that article as proposed by the 88th Legislature, 2nd Called
53	56		Session, 2023, is not offset by a gain in state aid under this
54	57		chapter.
55	58		(b-3) Subject to Subsections (c-3), (d), and (e),
56	59		additional state aid under this section beginning with the
57	60		2025-2026 school year is equal to the amount by which the loss of
58	61		local interest and sinking revenue for debt service attributable to
59	62		any increase in a residence homestead exemption under Section
60	63		1-b(c), Article VIII, Texas Constitution, as proposed by the 89th
61	64		Legislature, Regular Session, 2025, is not offset by a gain in state
62	65		aid under this chapter.
63	66		(c-3) For the purpose of determining state aid under
64	67		Subsections (a-3) and (b-3), local interest and sinking revenue for
65	68		debt service is limited to revenue required to service debt
66	69		eligible under this chapter as of January 1, 2025, including
67	70		refunding of that debt, subject to Section 46.061. The limitation
68	71		imposed by Section 46.034(a) does not apply for the purpose of
69	72		determining state aid under this section.
	73	+	SECTION 1.03. Section 48.2543, Education Code, is amended
	74	+	to read as follows:
	75	+	Sec. 48.2543. ADDITIONAL STATE AID FOR CERTAIN DISTRICTS
	76	+	[HOMESTEAD EXEMPTION]. [(a) For the 2022-2023 school year, a
	77	+	school district is entitled to additional state aid to the extent
	78	+	that state and local revenue under this chapter and Chapter 49 is
	79	+	less than the state and local revenue that would have been available
	80	+	to the district under this chapter and Chapter 49 as those chapters
	81	+	existed on September 1, 2021, if any increase in the residence
	82	+	homestead exemption under Section 1-b(c), Article VIII, Texas
	83	+	Constitution, as proposed by the 87th Legislature, 3rd Called
	84	+	Session, 2021, had not occurred.
	85	+	[(a-1)] Beginning with the 2025-2026 [2023-2024] school
	86	+	year, a school district is entitled to additional state aid to the
	87	+	extent that state and local revenue under this chapter, other than
	88	+	former Section 48.2543(a), and Chapter 49 is less than the state and
	89	+	local revenue that would have been available to the district under
	90	+	this chapter and Chapter 49 as those chapters existed on September
	91	+	1, 2022, if any of the following had not occurred:
	92	+	(1) an increase in a residence homestead exemption
	93	+	under Section 1-b(c), Article VIII, Texas Constitution, and any
	94	+	additional limitation on tax increases under Section 1-b(d) of that
	95	+	article as proposed by the 88th Legislature, 2nd Called Session,
	96	+	2023;
	97	+	(2) an increase in a residence homestead exemption
	98	+	under Section 1-b(c), Article VIII, Texas Constitution, as proposed
	99	+	by the 89th Legislature, Regular Session, 2025;
	100	+	(3) a reduction of the amount of the limitation on tax
	101	+	increases provided by Section 11.26(a-10), Tax Code; and
	102	+	(4) a reduction in the district's maximum compressed
	103	+	tax rate under Section 48.2555, as added by Chapter 1 (S.B. 2), Acts
	104	+	of the 88th Legislature, 2nd Called Session, 2023 [, had not
	105	+	occurred].
	106	+	[(b) The lesser of the school district's currently adopted
	107	+	maintenance and operations tax rate or the adopted maintenance and
	108	+	operations tax rate for:
	109	+	[(1) the 2021 tax year is used for the purpose of
	110	+	determining additional state aid under Subsection (a); and
	111	+	[(2) the 2022 tax year is used for the purpose of
	112	+	determining additional state aid under Subsection (a-1).]
	113	+	SECTION 1.04. Sections 48.2542 and 48.283, Education Code,
	114	+	are repealed.
	115	+	SECTION 1.05. Section 11.13, Tax Code, as amended by this
	116	+	article, applies only to an ad valorem tax year that begins on or
	117	+	after January 1, 2025.
	118	+	ARTICLE 2. PROVISIONS NOT CONTINGENT ON CONSTITUTIONAL AMENDMENT
	119	+	SECTION 2.01. Section 46.071, Education Code, is amended by
	120	+	adding Subsections (d-1) and (d-2) to read as follows:
70	121		(d-1) If the amount required to pay debt service on bonds
71	122		issued under Subchapter A, Chapter 45, is less than the sum of state
72	123		assistance provided under this chapter, including the amount of
73	124		additional state aid provided under this section, and the revenue
74	125		from the district's interest and sinking tax for a school year, the
75	126		commissioner shall, except as provided by Subsection (d-2), reduce
76	127		the amount of additional state aid provided under this section by
77	128		the difference between:
78	129		(1) the sum of state assistance provided under this
79	130		chapter, including the amount of additional state aid provided
80	131		under this section, and the revenue from the district's interest
81	132		and sinking tax for the school year; and
82	133		(2) the amount required to pay debt service on bonds
83	134		described by this subsection for the school year.
84	135		(d-2) The amount of additional state aid provided under this
85	136		section may not be reduced under Subsection (d-1) to an amount below
86		-	the additional state aid provided under Subsection (a-3).
87		-	SECTION 1.03. Section 48.2543, Education Code, is amended
88		-	by amending Subsections (a-1) and (b) and adding Subsection (a-2)
89		-	to read as follows:
90		-	(a-1) For [Beginning with] the 2023-2024 and 2024-2025
91		-	school years [year], a school district is entitled to additional
92		-	state aid to the extent that state and local revenue under this
93		-	chapter and Chapter 49 is less than the state and local revenue that
94		-	would have been available to the district under this chapter and
95		-	Chapter 49 as those chapters existed on September 1, 2022, if any
96		-	increase in a residence homestead exemption under Section 1-b(c),
97		-	Article VIII, Texas Constitution, and any additional limitation on
98		-	tax increases under Section 1-b(d) of that article as proposed by
99		-	the 88th Legislature, 2nd Called Session, 2023, had not occurred.
100		-	(a-2) Beginning with the 2025-2026 school year, a school
101		-	district is entitled to additional state aid to the extent that
102		-	state and local revenue under this chapter and Chapter 49 is less
103		-	than the state and local revenue that would have been available to
104		-	the district under this chapter and Chapter 49 as those chapters
105		-	existed on September 1, 2024, if any increase in a residence
106		-	homestead exemption under Section 1-b(c), Article VIII, Texas
107		-	Constitution, as proposed by the 89th Legislature, Regular Session,
108		-	2025, had not occurred.
109		-	(b) The lesser of the school district's currently adopted
110		-	maintenance and operations tax rate or the adopted maintenance and
111		-	operations tax rate for:
112		-	(1) the 2021 tax year is used for the purpose of
113		-	determining additional state aid under Subsection (a); [and]
114		-	(2) the 2022 tax year is used for the purpose of
115		-	determining additional state aid under Subsection (a-1); and
116		-	(3) the 2024 tax year is used for the purpose of
117		-	determining additional state aid under Subsection (a-2).
118		-	SECTION 1.04. Section 11.13, Tax Code, as amended by this
119		-	article, applies only to an ad valorem tax year that begins on or
120		-	after January 1, 2025.
121		-	ARTICLE 2. PROVISIONS NOT CONTINGENT ON CONSTITUTIONAL AMENDMENT
122		-	SECTION 2.01. Section 46.071, Education Code, is amended by
123		-	adding Subsection (f) to read as follows:
124		-	(f) A school district may use additional state aid received
125		-	under this section only to pay the principal of and interest on the
126		-	bonds for which the district received the aid.
	137	+	zero.
127	138		SECTION 2.02. Section 48.2551, Education Code, is amended
128		-	by adding ~~Subsections~~ (d-3~~) and (d-4~~) to read as follows:
	139	+	by adding Subsection (d-3) to read as follows:
129	140		(d-3) In calculating and making available school districts'
130	141		maximum compressed rates under this section for the 2025-2026
131	142		school year, the agency shall calculate and make available the
132	143		rates as if the increase in the residence homestead exemption under
133	144		Section 1-b(c), Article VIII, Texas Constitution, as proposed by
134		-	the 89th Legislature, Regular Session, 2025, took effect. This
135		-	subsection expires September 1, 2026.
136		-	(d-4) If the increase in the residence homestead exemption
137		-	under Section 1-b(c), Article VIII, Texas Constitution, as proposed
138		-	by the 89th Legislature, Regular Session, 2025, does not take
139		-	effect, the commissioner may adjust school districts' maximum
140		-	compressed rates under this section for the 2025-2026 school year
141		-	accordingly. Before making an adjustment under this subsection,
142		-	the commissioner shall notify and must receive approval from the
143		-	Legislative Budget Board and the office of the governor. This
144		-	subsection expires September 1, 2029.
	145	+	the 89th Legislature, Regular Session, 2025, took effect and also
	146	+	as if that increase did not take effect. This subsection expires
	147	+	September 1, 2026.
145	148		SECTION 2.03. Section 48.283, Education Code, is amended to
146	149		read as follows:
147	150		Sec. 48.283. ADDITIONAL STATE AID FOR CERTAIN DISTRICTS
148		-	IMPACTED BY COMPRESSION. For the ~~2023-2024 and~~ 2024-2025 school
149		-	~~years, a [A]~~ school district that received an adjustment under
150		-	~~Section 48.257(b)~~ for the 2022-2023 school year is entitled to
151		-	~~additional state aid~~ [for each school year] in an amount equal to
152		-	~~[the amount of that~~ adjustment for the 2022-2023 school year less]
153		-	~~the difference, if~~ the difference is greater than zero, between:
	151	+	IMPACTED BY COMPRESSION. For the 2024-2025 school year, a [A]
	152	+	school district that received an adjustment under Section 48.257(b)
	153	+	for the 2022-2023 school year is entitled to additional state aid
	154	+	[for each school year] in an amount equal to [the amount of that
	155	+	adjustment for the 2022-2023 school year less] the difference, if
	156	+	the difference is greater than zero, between:
154	157		(1) [the amount to which the district is entitled
155	158		under this chapter for the current school year; and
156	159		[(2)] the amount of state and local revenue that would
157	160		have been available to [which] the district [would be entitled]
158		-	under this chapter and Chapter 49 for the 2023-2024 or 2024-2025
159		-	[current] school year, as applicable, if the district's maximum
160		-	compressed tax rate had not been reduced under Section 48.2555, as
161		-	added by S.B. 2, Acts of the 88th Legislature, 2nd Called Session,
162		-	2023; and
	161	+	under this chapter and Chapter 49 for the 2024-2025 [current]
	162	+	school year if the district's maximum compressed tax rate had not
	163	+	been reduced under Section 48.2555, as added by S.B. 2, Acts of the
	164	+	88th Legislature, 2nd Called Session, 2023; and
163	165		(2) the amount of state and local revenue available to
164		-	the district under this chapter and Chapter 49 for the ~~2023-2024 or~~
165		-	~~2024-2025~~ school year~~, as applicable~~.
	166	+	the district under this chapter and Chapter 49 for the 2024-2025
	167	+	school year.
166	168		SECTION 2.04. Section 49.004, Education Code, is amended by
167	169		adding Subsections (a-1), (b-1), and (c-1) to read as follows:
168	170		(a-1) This subsection applies only if the constitutional
169	171		amendment proposed by S.J.R. 2, 89th Legislature, Regular Session,
170	172		2025, is approved by the voters in an election held for that
171	173		purpose. As soon as practicable after receiving revised property
172	174		values that reflect adoption of the constitutional amendment, the
173	175		commissioner shall review the local revenue level of districts in
174	176		the state and revise as necessary the notifications provided under
175	177		Subsection (a) for the 2025-2026 school year. This subsection
176	178		expires September 1, 2026.
177	179		(b-1) This subsection applies only to a district that has
178	180		not previously held an election under this chapter.
179	181		Notwithstanding Subsection (b), a district that enters into an
180	182		agreement to exercise an option to reduce the district's local
181	183		revenue level in excess of entitlement under Section 49.002(3),
182	184		(4), or (5) for the 2025-2026 school year may request and, as
183	185		provided by Section 49.0043(a), receive approval from the
184	186		commissioner to delay the date of the election otherwise required
185	187		to be ordered before September 1. This subsection expires
186	188		September 1, 2026.
187	189		(c-1) Notwithstanding Subsection (c), a district that
188	190		receives approval from the commissioner to delay an election as
189	191		provided by Subsection (b-1) may adopt a tax rate for the 2025 tax
190	192		year before the commissioner certifies that the district has
191	193		reduced its local revenue level to the level established by Section
192	194		48.257. This subsection expires September 1, 2026.
193	195		SECTION 2.05. Subchapter A, Chapter 49, Education Code, is
194	196		amended by adding Section 49.0043 to read as follows:
195	197		Sec. 49.0043. TRANSITIONAL PROVISIONS: INCREASED
196	198		HOMESTEAD EXEMPTIONS. (a) The commissioner shall approve a
197	199		district's request under Section 49.004(b-1) to delay the date of
198	200		an election required under this chapter if the commissioner
199	201		determines that the district would not have a local revenue level in
200	202		excess of entitlement if the constitutional amendment proposed by
201	203		S.J.R. 2, 89th Legislature, Regular Session, 2025, were approved by
202	204		the voters.
203	205		(b) The commissioner shall set a date by which each district
204	206		that receives approval under this section must order the election.
205	207		(c) Not later than the 2026-2027 school year, the
206	208		commissioner shall order detachment and annexation of property
207	209		under Subchapter G or consolidation under Subchapter H as necessary
208	210		to reduce the district's local revenue level to the level
209	211		established by Section 48.257 for a district that receives approval
210	212		under this section and subsequently:
211	213		(1) fails to hold the election; or
212	214		(2) does not receive voter approval at the election.
213	215		(d) This section expires September 1, 2027.
214	216		SECTION 2.06. Subchapter A, Chapter 49, Education Code, is
215	217		amended by adding Section 49.0121 to read as follows:
216	218		Sec. 49.0121. TRANSITIONAL ELECTION DATES. (a) This
217	219		section applies only to an election under this chapter that occurs
218	220		during the 2025-2026 school year.
219	221		(b) Section 49.012 does not apply to a district that
220	222		receives approval of a request under Section 49.0043. The district
221	223		shall hold the election on a Tuesday or Saturday on or before a date
222	224		specified by the commissioner. Section 41.001, Election Code, does
223	225		not apply to the election.
224	226		(c) This section expires September 1, 2026.
225	227		SECTION 2.07. Section 49.154, Education Code, is amended by
226	228		adding Subsections (a-2) and (a-3) to read as follows:
227	229		(a-2) Notwithstanding Subsections (a) and (a-1), a district
228	230		that receives approval of a request under Section 49.0043 shall pay
229	231		for credit purchased:
230	232		(1) in equal monthly payments as determined by the
231	233		commissioner beginning March 15, 2026, and ending August 15, 2026;
232	234		or
233	235		(2) in the manner provided by Subsection (a)(2),
234	236		provided that the district notifies the commissioner of the
235	237		district's election to pay in that manner not later than March 15,
236	238		2026.
237	239		(a-3) Subsection (a-2) and this subsection expire September
238	240		1, 2026.
239	241		SECTION 2.08. Section 49.308, Education Code, is amended by
240	242		adding Subsection (a-1) to read as follows:
241	243		(a-1) Notwithstanding Subsection (a), for the 2025-2026
242	244		school year, the commissioner shall order any detachments and
243	245		annexations of property under this subchapter as soon as
244	246		practicable after the canvass of the votes on the constitutional
245	247		amendment proposed by S.J.R. 2, 89th Legislature, Regular Session,
246	248		2025. This subsection expires September 1, 2026.
247		-	SECTION 2.09. Section 26.01, Tax Code, is amended by adding
248		-	Subsections (a-2) and (a-3) to read as follows:
249		-	(a-2) This subsection applies only to the appraisal roll for
250		-	a school district for the 2025 tax year. When the chief appraiser
251		-	delivers the appraisal roll to the assessor for the school
252		-	district, the chief appraiser shall include a provisional appraisal
253		-	roll to account for the changes in law made by S.B. 4, Acts of the
254		-	89th Legislature, Regular Session, 2025. If the chief appraiser
255		-	delivers a supplemental appraisal roll or correction to the
256		-	appraisal roll to the assessor for the school district before the
257		-	effective date of Article 1 of that Act, the chief appraiser shall
258		-	include provisional appraisal roll entries to account for the
259		-	changes in law made by that article. If Article 1 of that Act takes
260		-	effect:
261		-	(1) on the effective date of that article, the
262		-	provisional appraisal roll, as supplemented and corrected, becomes
263		-	the appraisal roll for the school district; and
264		-	(2) as soon as practicable after the effective date of
265		-	that article, the chief appraiser shall correct the school
266		-	district's appraisal roll as necessary to finally account for the
267		-	changes in law made by that article.
268		-	(a-3) This subsection and Subsection (a-2) expire December
269		-	31, 2026.
	249	+	SECTION 2.09. Section 25.23, Tax Code, is amended by adding
	250	+	Subsection (a-1) to read as follows:
	251	+	(a-1) This subsection applies only to the appraisal records
	252	+	for the 2025 tax year. The chief appraiser shall prepare
	253	+	supplemental appraisal records to account for the changes in law
	254	+	made by S.B. 4, Acts of the 89th Legislature, Regular Session,
	255	+	2025. This subsection expires December 31, 2026.
270	256		SECTION 2.10. Section 26.04, Tax Code, is amended by adding
271	257		Subsections (a-1) and (c-1) to read as follows:
272	258		(a-1) On receipt of the appraisal roll for the 2025 tax
273	259		year, the assessor for a school district shall determine the total
274	260		taxable value of property taxable by the district and the taxable
275	261		value of new property as if the changes in law made by S.B. 4, Acts
276	262		of the 89th Legislature, Regular Session, 2025, were in effect for
277	263		that tax year. This subsection expires December 31, 2026.
278	264		(c-1) An officer or employee designated by the governing
279	265		body of a school district shall calculate the no-new-revenue tax
280	266		rate and the voter-approval tax rate of the district for the 2025
281	267		tax year as if the changes in law made by S.B. 4, Acts of the 89th
282	268		Legislature, Regular Session, 2025, were in effect for that tax
283	269		year. This subsection expires December 31, 2026.
284	270		SECTION 2.11. Section 26.08, Tax Code, is amended by adding
285	271		Subsection (q) to read as follows:
286	272		(q) For purposes of this section, the voter-approval tax
287	273		rate of a school district for the 2025 tax year shall be calculated
288	274		as if the changes in law made by S.B. 4, Acts of the 89th
289	275		Legislature, Regular Session, 2025, were in effect for that tax
290	276		year. This subsection expires December 31, 2026.
291	277		SECTION 2.12. Section 26.09, Tax Code, is amended by adding
292	278		Subsection (c-1) to read as follows:
293	279		(c-1) The assessor for a school district shall calculate the
294	280		amount of tax imposed by the school district on a residence
295	281		homestead for the 2025 tax year as if the changes in law made by S.B.
296	282		4, Acts of the 89th Legislature, Regular Session, 2025, were in
297	283		effect for that tax year and also as if the changes in law made by
298	284		that Act were not in effect for that tax year. This subsection
299	285		expires December 31, 2026.
300	286		SECTION 2.13. Section 26.15, Tax Code, is amended by adding
301	287		Subsection (h) to read as follows:
302	288		(h) The assessor for a school district shall correct the tax
303	289		roll for the district for the 2025 tax year to reflect the results
304	290		of the election to approve the constitutional amendment proposed by
305		-	S.J.R. 2, 89th Legislature, Regular Session, 2025. This ~~subsection~~
306		-	expires December 31, 2026.
	291	+	S.J.R. 2, 89th Legislature, Regular Session, 2025. This
	292	+	subsection expires December 31, 2026.
307	293		SECTION 2.14. Section 31.01, Tax Code, is amended by adding
308	294		Subsections (d-2), (d-3), (d-4), and (d-5) to read as follows:
309	295		(d-2) This subsection and Subsections (d-3) and (d-4) apply
310	296		only to taxes imposed by a school district on a residence homestead
311	297		for the 2025 tax year and only if the changes in law made by S.B. 4,
312	298		Acts of the 89th Legislature, Regular Session, 2025, would lower
313	299		the taxes imposed by the district on the property for that tax year.
314	300		The assessor for the district shall compute the amount of taxes
315	301		imposed and the other information required by this section as if the
316	302		changes in law made by S.B. 4, Acts of the 89th Legislature, Regular
317	303		Session, 2025, were in effect for that tax year. The tax bill or the
318	304		separate statement must indicate that the bill is a provisional tax
319	305		bill and include a statement in substantially the following form:
320	306		"If the Texas Legislature had not enacted property tax relief
321	307		legislation during the 2025 legislative session, your tax bill
322	308		would have been $____ (insert amount of tax bill if the changes in
323	309		law made by S.B. 4, Acts of the 89th Legislature, Regular Session,
324	310		2025, were not in effect for that tax year). Because of action by
325	311		the Texas Legislature, your tax bill has been lowered by $____
326	312		(insert difference between amount of tax bill if the changes in law
327	313		made by S.B. 4, Acts of the 89th Legislature, Regular Session, 2025,
328	314		were not in effect for that tax year and amount of tax bill if that
329	315		Act were in effect for that tax year), resulting in a lower tax bill
330	316		of $____ (insert amount of tax bill if the changes in law made by
331	317		S.B. 4, Acts of the 89th Legislature, Regular Session, 2025, were in
332	318		effect for that tax year), contingent on the approval by the voters
333	319		at an election to be held November 4, 2025, of the constitutional
334	320		amendment proposed by S.J.R. 2, 89th Legislature, Regular Session,
335	321		2025. If that constitutional amendment is not approved by the
336	322		voters at the election, a supplemental tax bill in the amount of
337	323		$____ (insert difference between amount of tax bill if the changes
338	324		in law made by S.B. 4, Acts of the 89th Legislature, Regular
339	325		Session, 2025, were not in effect for that tax year and amount of
340	326		tax bill if that Act were in effect for that tax year) will be mailed
341	327		to you."
342	328		(d-3) A tax bill prepared by the assessor for a school
343	329		district as provided by Subsection (d-2) and mailed as provided by
344	330		Subsection (a) is considered to be a provisional tax bill until the
345	331		canvass of the votes on the constitutional amendment proposed by
346	332		S.J.R. 2, 89th Legislature, Regular Session, 2025. If the
347	333		constitutional amendment is approved by the voters, the tax bill is
348	334		considered to be a final tax bill for the taxes imposed on the
349	335		property for the 2025 tax year, and no additional tax bill is
350	336		required to be mailed unless another provision of this title
351	337		requires the mailing of a corrected tax bill. If the constitutional
352	338		amendment is not approved by the voters:
353	339		(1) a tax bill prepared by the assessor as provided by
354	340		Subsection (d-2) is considered to be a final tax bill but only as to
355	341		the portion of the taxes imposed on the property for the 2025 tax
356	342		year that are included in the bill;
357	343		(2) the amount of taxes imposed by each school
358	344		district on a residence homestead for the 2025 tax year is
359	345		calculated as if the changes in law made by S.B. 4, Acts of the 89th
360	346		Legislature, Regular Session, 2025, were not in effect for that tax
361	347		year; and
362	348		(3) except as provided by Subsections (f), (i-1), and
363	349		(k), the assessor for each school district shall prepare and mail a
364	350		supplemental tax bill, by December 1 or as soon thereafter as
365	351		practicable, in an amount equal to the difference between the
366	352		amount of the tax bill if the changes in law made by S.B. 4, Acts of
367	353		the 89th Legislature, Regular Session, 2025, were not in effect for
368	354		that tax year and the amount of the tax bill if that Act were in
369	355		effect for that tax year.
370	356		(d-4) Except as otherwise provided by Subsection (d-3), the
371	357		provisions of this section other than Subsection (d-2) apply to a
372	358		supplemental tax bill mailed under Subsection (d-3).
373	359		(d-5) This subsection and Subsections (d-2), (d-3), and
374	360		(d-4) expire December 31, 2026.
375	361		SECTION 2.15. Section 31.02, Tax Code, is amended by adding
376	362		Subsection (a-1) to read as follows:
377	363		(a-1) Except as provided by Subsection (b) of this section
378	364		and Sections 31.03 and 31.04, taxes for which a supplemental tax
379	365		bill is mailed under Section 31.01(d-3) are due on receipt of the
380	366		tax bill and are delinquent if not paid before March 1 of the year
381	367		following the year in which imposed. This subsection expires
382	368		December 31, 2026.
383	369		ARTICLE 3. EFFECTIVE DATES
384	370		SECTION 3.01. Except as otherwise provided by this article:
385	371		(1) this Act takes effect immediately if this Act
386	372		receives a vote of two-thirds of all the members elected to each
387	373		house, as provided by Section 39, Article III, Texas Constitution;
388	374		and
389	375		(2) if this Act does not receive the vote necessary for
390	376		immediate effect, this Act takes effect September 1, 2025.
391	377		SECTION 3.02. Article 1 of this Act takes effect on the date
392	378		on which the constitutional amendment proposed by S.J.R. 2, 89th
393	379		Legislature, Regular Session, 2025, takes effect. If that
394	380		amendment is not approved by the voters, Article 1 of this Act has
395	381		no effect.
	382	+	* * * * *