Bill Text: TX HCR192 | 2019-2020 | 86th Legislature | Enrolled
Bill Title: Instructing the enrolling clerk of the senate to make technical corrections in S.B. No. 2.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Enrolled - Dead) 2019-05-29 - Filed with the Secretary of State [HCR192 Detail]
Download: Texas-2019-HCR192-Enrolled.html
H.C.R. No. 192 |
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WHEREAS, Senate Bill No. 2 has been adopted by the senate and | ||
the house of representatives and is being prepared for enrollment; | ||
and | ||
WHEREAS, The bill contains technical errors that should be | ||
corrected; now, therefore, be it | ||
RESOLVED by the 86th Legislature of the State of Texas, That | ||
the enrolling clerk of the senate be instructed to make the | ||
following corrections to the enrolled version of Senate Bill No. 2: | ||
(1) In SECTION 52 of the bill, in added Section | ||
26.075(b)(2)(A), Tax Code (page 87, line 7), between "(A)" and | ||
"lower than", insert "equal to or". | ||
(2) In SECTION 56 of the bill, in added Section 26.16(d-2), | ||
Tax Code (page 93, line 9), strike "Not later than August 7" and | ||
substitute "By August 7 or as soon thereafter as practicable". | ||
(3) In SECTION 88 of the bill, strike amended Section | ||
49.236(a)(3), Water Code, as added by Chapter 335 (S.B. 392), Acts | ||
of the 78th Legislature, Regular Session, 2003 (page 131, line 27, | ||
through page 132, line 26), and substitute the following: | ||
(3) contain a statement in substantially the following | ||
form, as applicable: | ||
(A) if the district is a district described by | ||
Section 49.23601: | ||
"NOTICE OF VOTE ON TAX RATE [ |
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"If the district adopts a combined debt service, operation | ||
and maintenance, and contract tax rate that would result in the | ||
taxes on the average residence homestead increasing [ |
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more than eight percent, [ |
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whether to approve [ |
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[ |
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Water Code."; | ||
(B) if the district is a district described by | ||
Section 49.23602: | ||
"NOTICE OF VOTE ON TAX RATE | ||
"If the district adopts a combined debt service, operation | ||
and maintenance, and contract tax rate that would result in the | ||
taxes on the average residence homestead increasing by more than | ||
3.5 percent, an election must be held to determine whether to | ||
approve the operation and maintenance tax rate under Section | ||
49.23602, Water Code."; or | ||
(C) if the district is a district described by | ||
Section 49.23603: | ||
"NOTICE OF TAXPAYERS' RIGHT TO ELECTION TO REDUCE TAX RATE | ||
"If the district adopts a combined debt service, operation | ||
and maintenance, and contract tax rate that would result in the | ||
taxes on the average residence homestead increasing by more than | ||
eight percent, the qualified voters of the district by petition may | ||
require that an election be held to determine whether to reduce the | ||
operation and maintenance tax rate to the voter-approval tax rate | ||
under Section 49.23603, Water Code."; and | ||
(4) In SECTION 89 of the bill, strike added Section | ||
49.23601(c), Water Code (page 133, line 24, through page 134, line | ||
2), and substitute the following: | ||
(c) If the board of a district adopts a combined debt | ||
service, contract, and operation and maintenance tax rate that | ||
would impose more than 1.08 times the amount of tax imposed by the | ||
district in the preceding year on a residence homestead appraised | ||
at the average appraised value of a residence homestead in the | ||
district in that year, disregarding any homestead exemption | ||
available only to disabled persons or persons 65 years of age or | ||
older, an election must be held in accordance with the procedures | ||
provided by Sections 26.07(c)-(g), Tax Code, to determine whether | ||
to approve the adopted tax rate. If the adopted tax rate is not | ||
approved at the election, the district's tax rate is the | ||
voter-approval tax rate. | ||
(5) In SECTION 89 of the bill, strike added Section | ||
49.23602, Water Code (page 134, line 3, through page 135, line 22), | ||
and substitute the following: | ||
Sec. 49.23602. AUTOMATIC ELECTION TO APPROVE TAX RATE FOR | ||
CERTAIN DEVELOPED DISTRICTS. (a) In this section: | ||
(1) "Developed district" means a district that has | ||
financed, completed, and issued bonds to pay for all land, works, | ||
improvements, facilities, plants, equipment, and appliances | ||
necessary to serve at least 95 percent of the projected build-out of | ||
the district in accordance with the purposes for its creation or the | ||
purposes authorized by the constitution, this code, or any other | ||
law. | ||
(2) "Mandatory tax election rate" means the rate equal | ||
to the sum of the following tax rates for the district: | ||
(A) the rate that would impose 1.035 times the | ||
amount of tax imposed by the district in the preceding year on a | ||
residence homestead appraised at the average appraised value of a | ||
residence homestead in the district in that year, disregarding any | ||
homestead exemption available only to disabled persons or persons | ||
65 years of age or older; and | ||
(B) the unused increment rate. | ||
(3) "Unused increment rate" has the meaning assigned | ||
by Section 26.013, Tax Code. | ||
(4) "Voter-approval tax rate" means the rate equal to | ||
the sum of the following tax rates for the district: | ||
(A) the current year's debt service tax rate; | ||
(B) the current year's contract tax rate; | ||
(C) the operation and maintenance tax rate that | ||
would impose 1.035 times the amount of the operation and | ||
maintenance tax imposed by the district in the preceding year on a | ||
residence homestead appraised at the average appraised value of a | ||
residence homestead in the district in that year, disregarding any | ||
homestead exemption available only to disabled persons or persons | ||
65 years of age or older; and | ||
(D) the unused increment rate. | ||
(b) This section applies only to a developed district that | ||
is not a district described by Section 49.23601. | ||
(c) If the board of a district adopts a combined debt | ||
service, contract, and operation and maintenance tax rate that | ||
exceeds the district's mandatory tax election rate, an election | ||
must be held in accordance with the procedures provided by Sections | ||
26.07(c)-(g), Tax Code, to determine whether to approve the adopted | ||
tax rate. If the adopted tax rate is not approved at the election, | ||
the district's tax rate is the voter-approval tax rate. | ||
(d) Notwithstanding any other provision of this section, | ||
the board of a district may give notice under Section | ||
49.236(a)(3)(A), determine whether an election is required to | ||
approve the adopted tax rate of the district in the manner provided | ||
for a district under Section 49.23601(c), and calculate the | ||
voter-approval tax rate of the district in the manner provided for a | ||
district under Section 49.23601(a) if any part of the district is | ||
located in an area declared a disaster area during the current tax | ||
year by the governor or by the president of the United States. The | ||
board may continue doing so until the earlier of: | ||
(1) the second tax year in which the total taxable | ||
value of property taxable by the district as shown on the appraisal | ||
roll for the district submitted by the assessor for the district to | ||
the board exceeds the total taxable value of property taxable by the | ||
district on January 1 of the tax year in which the disaster | ||
occurred; or | ||
(2) the third tax year after the tax year in which the | ||
disaster occurred. | ||
(6) In SECTION 89 of the bill, strike added Section | ||
49.23603(c), Water Code (page 136, lines 11-17), and substitute the | ||
following: | ||
(c) If the board of a district adopts a combined debt | ||
service, contract, and operation and maintenance tax rate that | ||
would impose more than 1.08 times the amount of tax imposed by the | ||
district in the preceding year on a residence homestead appraised | ||
at the average appraised value of a residence homestead in the | ||
district in that year, disregarding any homestead exemption | ||
available only to disabled persons or persons 65 years of age or | ||
older, the qualified voters of the district by petition may require | ||
that an election be held to determine whether to reduce the tax rate | ||
adopted for the current year to the voter-approval tax rate in | ||
accordance with the procedures provided by Sections 26.075 and | ||
26.081, Tax Code. | ||
Burrows | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I certify that H.C.R. No. 192 was adopted by the House on May | ||
27, 2019, by the following vote: Yeas 149, Nays 0, 1 present, not | ||
voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
I certify that H.C.R. No. 192 was adopted by the Senate on May | ||
27, 2019, by the following vote: Yeas 31, Nays 0. | ||
______________________________ | ||
Secretary of the Senate | ||
RECEIVED: __________________ | ||
Date | ||
__________________ | ||
Secretary of State |