Bill Text: TX SB1251 | 2023-2024 | 88th Legislature | Comm Sub
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to the authority of the governing body of a school district to adopt an ad valorem tax rate that exceeds the district's voter-approval tax rate.
Spectrum: Bipartisan Bill
Status: (Engrossed - Dead) 2023-05-10 - Referred to Ways & Means [SB1251 Detail]
Download: Texas-2023-SB1251-Comm_Sub.html
Bill Title: Relating to the authority of the governing body of a school district to adopt an ad valorem tax rate that exceeds the district's voter-approval tax rate.
Spectrum: Bipartisan Bill
Status: (Engrossed - Dead) 2023-05-10 - Referred to Ways & Means [SB1251 Detail]
Download: Texas-2023-SB1251-Comm_Sub.html
By: Bettencourt, Hinojosa | S.B. No. 1251 | |
(In the Senate - Filed February 27, 2023; March 9, 2023, | ||
read first time and referred to Committee on Local Government; | ||
May 3, 2023, reported favorably by the following vote: Yeas 9, | ||
Nays 0; May 3, 2023, sent to printer.) | ||
|
||
|
||
relating to the authority of the governing body of a school district | ||
to adopt an ad valorem tax rate that exceeds the district's | ||
voter-approval tax rate. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 26.042, Tax Code, is amended by adding | ||
Subsection (e-1) to read as follows: | ||
(e-1) The governing body of a school district may not adopt | ||
a tax rate under Subsection (e) for a tax year in which: | ||
(1) the governing body previously adopted a tax rate | ||
that exceeded the district's voter-approval tax rate; | ||
(2) an election was held under Section 26.08 for the | ||
purpose of determining whether to approve the district's adopted | ||
tax rate; and | ||
(3) the proposition to approve the district's adopted | ||
tax rate was not approved by the voters of the district at the | ||
election. | ||
SECTION 2. The change in law made by this Act applies to an | ||
ad valorem tax year that begins on or after the effective date of | ||
this Act. | ||
SECTION 3. This Act takes effect January 1, 2024. | ||
* * * * * |