Bill Text: TX HB83 | 2021 | 87th Legislature 2nd Special Session | Introduced
Bill Title: Relating to the elimination of school district maintenance and operations ad valorem taxes and the creation of a joint interim committee on the elimination of those taxes.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2021-08-06 - Filed [HB83 Detail]
Download: Texas-2021-HB83-Introduced.html
| By: Murr | H.B. No. 83 | |
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| relating to the elimination of school district maintenance and | ||
| operations ad valorem taxes and the creation of a joint interim | ||
| committee on the elimination of those taxes. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Chapter 26, Tax Code, is amended by adding | ||
| Section 26.035 to read as follows: | ||
| Sec. 26.035. PROHIBITION ON IMPOSITION OF MAINTENANCE AND | ||
| OPERATIONS TAX BY SCHOOL DISTRICT; AUTHORIZATION FOR ENRICHMENT | ||
| TAX. (a) Notwithstanding any other law and except as provided by | ||
| Subsection (b), beginning January 1, 2024, a school district may | ||
| not impose a tax for maintenance and operations purposes. | ||
| (b) Subsection (a) does not affect the authority of a school | ||
| district to impose an enrichment tax at a rate not to exceed $0.17 | ||
| per $100 of taxable value of property in the district for the | ||
| purpose of providing additional revenue to enrich the educational | ||
| opportunities of students enrolled in the district. The revenue | ||
| attributable to the tax authorized under this subsection is in | ||
| addition to any money the district receives from the state. | ||
| (c) A reference in this code, the Education Code, or any | ||
| other law to a school district's authority to impose a maintenance | ||
| tax or a maintenance and operations tax may not be construed in a | ||
| manner inconsistent with this section. | ||
| SECTION 2. (a) In this section, "committee" means the joint | ||
| interim committee on the elimination of school district maintenance | ||
| and operations ad valorem taxes. | ||
| (b) The joint interim committee on the elimination of school | ||
| district maintenance and operations ad valorem taxes is composed | ||
| of: | ||
| (1) five members of the house of representatives | ||
| appointed by the speaker of the house of representatives; and | ||
| (2) five senators appointed by the lieutenant | ||
| governor. | ||
| (c) The speaker of the house of representatives and the | ||
| lieutenant governor shall make the appointments under Subsection | ||
| (b) of this section not later than the 60th day after the effective | ||
| date of this Act. | ||
| (d) The speaker of the house of representatives and the | ||
| lieutenant governor shall each designate a co-chair from among the | ||
| committee members. | ||
| (e) The committee shall convene at the joint call of the | ||
| cochairs. | ||
| (f) The committee has all other powers and duties provided | ||
| to a special or select committee by the rules of the senate and | ||
| house of representatives, by Subchapter B, Chapter 301, Government | ||
| Code, and by policies of the senate and house committees on | ||
| administration. | ||
| (g) The committee shall consider and evaluate: | ||
| (1) the effectiveness of increasing the rate or | ||
| expanding the application of consumption taxes currently imposed by | ||
| the state and using the revenue attributable to the increase or | ||
| expansion to meet the state's constitutional duty to make suitable | ||
| provision for the support and maintenance of an efficient system of | ||
| public free schools in the state; | ||
| (2) the effectiveness of imposing consumption taxes | ||
| not currently imposed by the state and using the revenue | ||
| attributable to the imposition of those taxes to meet the state's | ||
| constitutional duty to make suitable provision for the support and | ||
| maintenance of an efficient system of public free schools in the | ||
| state; | ||
| (3) the ability of state-imposed consumption taxes to | ||
| adequately respond to annual changes in funding needs that are | ||
| unique to school districts in the state; and | ||
| (4) the effects of an increase in consumption taxes on | ||
| the residents of this state and businesses located in this state. | ||
| (h) Not later than November 1, 2022, the committee shall | ||
| provide to the legislature a written report: | ||
| (1) addressing the feasibility of using consumption | ||
| taxes for the support and maintenance of an efficient system of | ||
| public free schools in the state; | ||
| (2) proposing a comprehensive plan to use revenue | ||
| attributable to consumption taxes for the support and maintenance | ||
| of an efficient system of public free schools in the state; and | ||
| (3) proposing legislation necessary to implement the | ||
| comprehensive plan described by Subdivision (2) of this subsection. | ||
| (i) The proposals made in the report under Subsection (h) of | ||
| this section must: | ||
| (1) allow for the imposition by a school district of an | ||
| ad valorem tax at a rate not to exceed $0.17 per $100 of taxable | ||
| value of property in the district for the purpose of enriching | ||
| educational opportunities for students enrolled in the district; | ||
| and | ||
| (2) ensure that the total amount of state and local | ||
| funds per weighted student provided to public schools for each | ||
| school year under the comprehensive plan described by Subsection | ||
| (h)(2) of this section is at least equal to the total amount of | ||
| state and local funds per weighted student provided to public | ||
| schools for the 2022-2023 school year. | ||
| (j) The committee is abolished January 1, 2023. | ||
| SECTION 3. This Act takes effect immediately if it receives | ||
| a vote of two-thirds of all the members elected to each house, as | ||
| provided by Section 39, Article III, Texas Constitution. If this | ||
| Act does not receive the vote necessary for immediate effect, this | ||
| Act takes effect December 1, 2021. | ||
