Bill Text: TX HB5296 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to the authority of certain school districts to impose an ad valorem tax.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2023-03-24 - Referred to Public Education [HB5296 Detail]
Download: Texas-2023-HB5296-Introduced.html
88R8430 MEW-D | ||
By: Muñoz, Jr. | H.B. No. 5296 |
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relating to the authority of certain school districts to impose an | ||
ad valorem tax. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 11.301, Education Code, is amended by | ||
amending Subsection (a) and adding Subsections (c), (c-1), and | ||
(c-2) to read as follows: | ||
(a) Except as otherwise provided by this section, a [ |
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school district or county system operating under former Chapter 17, | ||
18, 22, 25, 26, 27, or 28 on May 1, 1995, may continue to operate | ||
under the applicable chapter as that chapter existed on that date | ||
and under state law generally applicable to school districts that | ||
does not conflict with that chapter. | ||
(c) Notwithstanding any other law, beginning with the | ||
2026-2027 school year, a school district operating under former | ||
Chapter 26, as that chapter existed on May 1, 1995, may not impose | ||
an ad valorem tax for any purpose. | ||
(c-1) Notwithstanding any other law, a school district | ||
operating under former Chapter 26, as that chapter existed on May 1, | ||
1995, may not adopt an ad valorem tax rate for any purpose that | ||
exceeds: | ||
(1) for the 2023-2024 school year, 75 percent of the | ||
tax rate imposed by the district for the 2022-2023 school year; | ||
(2) for the 2024-2025 school year, 50 percent of the | ||
tax rate imposed by the district for the 2022-2023 school year; and | ||
(3) for the 2025-2026 school year, 25 percent of the | ||
tax rate imposed by the district for the 2022-2023 school year. | ||
(c-2) Subsection (c-1) and this subsection expire September | ||
1, 2026. | ||
SECTION 2. This Act takes effect September 1, 2023. |