Bill Text: TX HB91 | 2021 | 87th Legislature 3rd Special Session | Introduced

Texas House Bill 91 (Prior Session Legislation)

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 11-0)

Status: (Introduced - Dead) 2021-09-27 - Referred to Ways & Means [HB91 Detail]

Download: Texas-2021-HB91-Introduced.html



	By: Murr	H.B. No. 91



	A BILL TO BE ENTITLED
	AN ACT
	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
	co-chairs.
	(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.