Bill Text: TX SB1686 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to public school finance matters, including the imposition of a state ad valorem tax for elementary and secondary school purposes and a school district ad valorem enrichment tax.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2013-04-04 - Referred to s/c on Fiscal Matters by Chair [SB1686 Detail]
Download: Texas-2013-SB1686-Introduced.html
83R7700 SMH/KKA-D | ||
By: Duncan | S.B. No. 1686 |
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relating to public school finance matters, including the imposition | ||
of a state ad valorem tax for elementary and secondary school | ||
purposes and a school district ad valorem enrichment tax. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
ARTICLE 1. STATE AD VALOREM TAX | ||
SECTION 1.01. Chapter 45, Education Code, is amended by | ||
adding Subchapter K to read as follows: | ||
SUBCHAPTER K. STATE AD VALOREM TAX | ||
Sec. 45.351. STATE AD VALOREM TAX. (a) As provided by | ||
Section 3-a, Article VII, Texas Constitution, a state ad valorem | ||
tax for elementary and secondary school purposes is imposed on all | ||
taxable property in this state. | ||
(b) The tax is imposed at the rate of $1 per $100 of taxable | ||
value of property subject to the tax. | ||
(b-1) This subsection applies only to the taxation by the | ||
state of property that has taxable situs in a school district that | ||
imposed a maintenance and operations ad valorem tax for the 2013 tax | ||
year at a rate less than $1 per $100 of taxable value of property | ||
subject to the tax. Notwithstanding Subsection (b), for the 2014 | ||
tax year the state ad valorem tax is imposed at the rate equal to the | ||
sum of the maintenance and operations ad valorem tax rate of the | ||
district for the 2013 tax year and 20 percent of the difference | ||
between the rate of $1 per $100 of taxable value and the maintenance | ||
and operations ad valorem tax rate of the district for the 2013 tax | ||
year. For each of the subsequent three tax years, the state ad | ||
valorem tax is imposed at the rate equal to the sum of the rate for | ||
the preceding tax year and 20 percent of the difference between the | ||
rate of $1 per $100 of taxable value and the maintenance and | ||
operations ad valorem tax rate of the district for the 2013 tax | ||
year. This subsection expires January 1, 2018. | ||
(c) Except as otherwise provided by law, the state shall be | ||
treated, for purposes of the state ad valorem tax, as a taxing unit | ||
under Title 1, Tax Code. | ||
Sec. 45.352. APPRAISAL OF PROPERTY. (a) Property subject | ||
to the state ad valorem tax shall be appraised by the appraisal | ||
district that appraises property for taxation by the school | ||
district in which the property has taxable situs under Chapter 21, | ||
Tax Code. | ||
(b) Except as otherwise provided by that title, property | ||
subject to the state ad valorem tax shall be appraised in the manner | ||
provided by Title 1, Tax Code, for the appraisal of property that is | ||
subject to ad valorem taxation by a school district. | ||
Sec. 45.353. TAX COLLECTION. (a) The assessor and | ||
collector for each school district shall assess and collect, as | ||
applicable, state ad valorem taxes imposed on property included on | ||
the appraisal roll for state taxation certified to the comptroller | ||
and to the assessor for that school district under Section 26.01, | ||
Tax Code, unless the governing body of the school district | ||
contracts with an official, taxing unit, or political subdivision | ||
of this state for the assessment or collection of the ad valorem | ||
taxes of the district, in which event the official, taxing unit, or | ||
political subdivision that assesses or collects taxes for the | ||
school district shall also assess or collect, as applicable, the | ||
state ad valorem taxes. | ||
(b) Each assessor or collector of state ad valorem taxes is | ||
entitled to be reimbursed by the comptroller for the actual costs | ||
incurred by the assessor or collector in assessing or collecting | ||
state ad valorem taxes. However, an assessor or collector is not | ||
entitled to be reimbursed for any amount that is greater than the | ||
additional incremental costs incurred in assessing or collecting | ||
the state ad valorem taxes. | ||
(c) The comptroller shall: | ||
(1) prescribe methods of accounting for and remitting | ||
state ad valorem taxes; | ||
(2) prescribe methods for establishing an assessor's | ||
or collector's additional incremental costs incurred in assessing | ||
or collecting state ad valorem taxes; | ||
(3) prescribe and furnish forms for periodic reports | ||
relating to state ad valorem taxes; and | ||
(4) periodically examine the records of each assessor | ||
or collector of state ad valorem taxes to verify the accuracy of any | ||
reports required under this subsection. | ||
(d) The comptroller may require an assessor or collector of | ||
state ad valorem taxes to give a bond to the state, conditioned on | ||
the faithful performance of the person's duties as assessor or | ||
collector, in the amount the comptroller considers appropriate to | ||
protect the state from potential losses with regard to assessment | ||
or collection of state ad valorem taxes. | ||
Sec. 45.354. DUTIES AND POWERS OF COMPTROLLER. (a) Except | ||
as otherwise provided by this subchapter, a duty imposed on or power | ||
granted to the governing body of a taxing unit by Title 1, Tax Code, | ||
may, for purposes of the state ad valorem tax, be exercised by the | ||
comptroller. A reference to the presiding officer of a governing | ||
body in Title 1, Tax Code, is a reference to the comptroller for the | ||
purposes of the state ad valorem tax. | ||
(b) The comptroller may delegate to the assessor or | ||
collector for a school district any function of the comptroller | ||
with respect to the assessment or collection of the state ad valorem | ||
tax and may designate a school district assessor or collector as the | ||
comptroller's agent for purposes of administration of assessment or | ||
collection of the state ad valorem tax. | ||
Sec. 45.355. ADMINISTRATION AND REFUND ACCOUNTS. The | ||
comptroller shall deposit to the credit of the general revenue fund | ||
in appropriately designated accounts an amount of revenue collected | ||
from the state ad valorem tax to pay for the expenses of | ||
administering this subchapter and for the payment of tax refunds | ||
that may become payable. | ||
Sec. 45.356. NONAPPLICABILITY OF CERTAIN OTHER TAX LAWS. | ||
Title 2, Tax Code, does not apply to the state ad valorem tax. | ||
Sec. 45.357. TAX INCREMENT FINANCING. Except as otherwise | ||
provided by Section 311.0131, Tax Code, the state may not pay any | ||
portion of the tax increment produced by the state into the tax | ||
increment fund for a reinvestment zone designated under Chapter | ||
311, Tax Code. | ||
Sec. 45.358. TAX ABATEMENT. (a) Except as otherwise | ||
provided by this section, the state may not participate in tax | ||
abatement under Section 311.0125 or 311.013(g) or Chapter 312, Tax | ||
Code. | ||
(b) If school district property taxes on property located in | ||
the taxing jurisdiction of a school district are abated under a tax | ||
abatement agreement entered into by the school district under | ||
Chapter 312, Tax Code, the terms of the agreement regarding the | ||
portion of the value of the property that is to be exempted from | ||
taxation in each year of the agreement apply to the taxation of the | ||
property by the state. A modification of the agreement by the | ||
parties to the agreement under Section 312.208, Tax Code, that | ||
increases the portion of the value of the property that is to be | ||
exempted from taxation or that extends the duration of the | ||
agreement does not apply to the imposition of the state ad valorem | ||
tax unless the modification was entered into before January 1, | ||
2013. | ||
SECTION 1.02. Subchapter A, Chapter 6, Tax Code, is amended | ||
by adding Section 6.038 to read as follows: | ||
Sec. 6.038. STATE PARTICIPATION. (a) The comptroller and | ||
the state do not participate in the election of the board of | ||
directors of an appraisal district, the governance or management of | ||
the district, or the determination of the district's finances and | ||
budget. | ||
(b) The comptroller by rule shall establish guidelines and | ||
criteria under which, if the comptroller finds that generally | ||
accepted appraisal standards and practices were not used by the | ||
appraisal district appraising property subject to the state ad | ||
valorem tax or that the appraised values assigned to property | ||
subject to that tax are invalid, the comptroller may: | ||
(1) withhold payment of all or part of the portion of | ||
the amount of the budget of the appraisal district that is allocated | ||
to the state until the district takes appropriate actions to remedy | ||
the deficiencies in appraisals found by the comptroller; or | ||
(2) direct that all or any part of the portion of the | ||
amount of the budget of the district allocated to the state be | ||
applied to remedying those deficiencies. | ||
SECTION 1.03. Section 6.06(d), Tax Code, is amended to read | ||
as follows: | ||
(d) The state and each [ |
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the district are each [ |
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budget equal to the proportion that the total dollar amount of | ||
property taxes imposed in the district by the state or taxing unit | ||
for the tax year in which the budget proposal is prepared bears to | ||
the sum of the total dollar amount of property taxes imposed in the | ||
district by the state and each participating unit for that year. | ||
For purposes of this subsection, only state ad valorem taxes | ||
imposed in a school district or portion of a school district for | ||
which the appraisal district appraises property for taxation are | ||
considered as state ad valorem taxes imposed in the district. If a | ||
taxing unit participates in two or more districts, only the taxes | ||
imposed in a district are used to calculate the unit's cost | ||
allocations in that district. If the number of real property | ||
parcels in a taxing unit is less than 5 percent of the total number | ||
of real property parcels in the district and the taxing unit imposes | ||
in excess of 25 percent of the total amount of the property taxes | ||
imposed in the district by all of the participating taxing units for | ||
a year, the unit's allocation may not exceed a percentage of the | ||
appraisal district's budget equal to three times the unit's | ||
percentage of the total number of real property parcels appraised | ||
by the district. | ||
SECTION 1.04. Sections 11.13(b) and (c), Tax Code, are | ||
amended to read as follows: | ||
(b) An adult is entitled to exemption from taxation by the | ||
state for elementary and secondary public school purposes or by a | ||
school district of $15,000 of the appraised value of the adult's | ||
residence homestead, except that $10,000 of the exemption does not | ||
apply to an entity operating under former Chapter 17, 18, 25, 26, | ||
27, or 28, Education Code, as those chapters existed on May 1, 1995, | ||
as permitted by Section 11.301, Education Code. | ||
(c) In addition to the exemption provided by Subsection (b) | ||
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older is entitled to an exemption from taxation by the state for | ||
elementary and secondary public school purposes or by a school | ||
district of $10,000 of the appraised value of the adult's [ |
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residence homestead. | ||
SECTION 1.05. Section 11.14, Tax Code, is amended by adding | ||
Subsection (f) to read as follows: | ||
(f) Subsection (c) does not apply to the comptroller or to | ||
the state ad valorem tax. | ||
SECTION 1.06. The heading to Section 11.26, Tax Code, is | ||
amended to read as follows: | ||
Sec. 11.26. LIMITATION OF SCHOOL TAXES [ |
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OF INDIVIDUALS WHO ARE ELDERLY OR DISABLED. | ||
SECTION 1.07. Section 11.26, Tax Code, is amended by | ||
amending Subsections (a), (a-1), (b), (g), (h), (j), (k), and (o) | ||
and adding Subsection (g-1) to read as follows: | ||
(a) The tax officials shall appraise the property to which | ||
this section applies and calculate taxes as on other property, but | ||
if the tax so calculated exceeds the limitation imposed by this | ||
section, the tax imposed is the amount of the tax as limited by this | ||
section, except as otherwise provided by this section. The state or | ||
a [ |
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valorem tax it imposes on the residence homestead of an individual | ||
65 years of age or older or on the residence homestead of an | ||
individual who is disabled, as defined by Section 11.13, above the | ||
amount of the tax it imposed in the first tax year in which the | ||
individual qualified that residence homestead for the applicable | ||
exemption provided by Section 11.13(c) for an individual who is 65 | ||
years of age or older or is disabled. If the individual qualified | ||
that residence homestead for the exemption after the beginning of | ||
that first year and the residence homestead remains eligible for | ||
the same exemption for the next year, and if the state or school | ||
district taxes imposed on the residence homestead in the next year | ||
are less than the amount of taxes the state or school district, as | ||
applicable, imposed in that first year, the state or [ |
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district may not subsequently increase the total annual amount of | ||
ad valorem taxes it imposes on the residence homestead above the | ||
amount it imposed in the year immediately following the first year | ||
for which the individual qualified that residence homestead for the | ||
same exemption, except as provided by Subsection (b). [ |
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(a-1) If the first tax year the individual qualified the | ||
residence homestead for the exemption provided by Section 11.13(c) | ||
for individuals who are disabled or are 65 years of age or older was | ||
a tax year before the 2014 tax year, except as provided by | ||
Subsection (b): | ||
(1) the amount of the limitation provided by this | ||
section on state taxes is the amount of tax the school district in | ||
which the property is located imposed for the 2013 tax year plus any | ||
2014 state taxes attributable to improvements made in 2013, other | ||
than improvements made to comply with governmental regulations or | ||
repairs; and | ||
(2) the amount of the limitation provided by this | ||
section on school district taxes is the amount of tax the school | ||
district imposed for the 2013 tax year less the amount of state | ||
taxes imposed in the 2014 tax year, plus any 2014 school taxes | ||
attributable to improvements made in 2013, other than improvements | ||
made to comply with governmental regulations or repairs. | ||
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(b) If an individual makes improvements to the individual's | ||
residence homestead, other than improvements required to comply | ||
with governmental requirements or repairs, the state or the school | ||
district may increase the tax on the homestead in the first year the | ||
value of the homestead is increased on the appraisal roll because of | ||
the enhancement of value by the improvements. The amount of the tax | ||
increase is determined by applying the current tax rate to the | ||
difference in the assessed value of the homestead with the | ||
improvements and the assessed value it would have had without the | ||
improvements. A limitation imposed by this section then applies to | ||
the increased amount of tax until more improvements, if any, are | ||
made. | ||
(g) Except as provided by Subsection (b), if an individual | ||
who receives a limitation on tax increases imposed by this section, | ||
including a surviving spouse who receives a limitation under | ||
Subsection (i), subsequently qualifies a different residence | ||
homestead for the same exemption under Section 11.13, the state or a | ||
school district may not impose ad valorem taxes on the subsequently | ||
qualified homestead in a year in an amount that exceeds the amount | ||
of taxes the state or the school district would have imposed on the | ||
subsequently qualified homestead in the first year in which the | ||
individual receives that same exemption for the subsequently | ||
qualified homestead had the limitation on tax increases imposed by | ||
this section not been in effect, multiplied by a fraction the | ||
numerator of which is the total amount of [ |
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imposed by the state or the school district, as applicable, on the | ||
former homestead in the last year in which the individual received | ||
that same exemption for the former homestead and the denominator of | ||
which is the total amount of taxes the state or the school district, | ||
as applicable, [ |
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homestead in the last year in which the individual received that | ||
same exemption for the former homestead had the limitation on tax | ||
increases imposed by this section not been in effect. | ||
(g-1) Subsection (g) does not apply to a residence homestead | ||
to which this subsection applies. Except as provided by Subsection | ||
(b), if an individual who receives a limitation on tax increases | ||
imposed by this section in a tax year before the 2014 tax year, | ||
including a surviving spouse who receives a limitation under | ||
Subsection (i), subsequently qualifies a different residence | ||
homestead for an exemption under Section 11.13(c) and the first | ||
year in which the subsequently qualified homestead qualifies for | ||
the exemption is a tax year after the 2013 tax year: | ||
(1) the state may not impose taxes on the subsequently | ||
qualified homestead in an amount that exceeds the amount of taxes | ||
the state would have imposed on the subsequently qualified | ||
homestead in the first year in which the individual receives that | ||
exemption for the subsequently qualified homestead had the | ||
limitation on tax increases imposed by this section not been in | ||
effect, multiplied by a fraction the numerator of which is the total | ||
amount of school district taxes imposed on the former homestead in | ||
the last year in which the individual received that exemption for | ||
the former homestead and the denominator of which is the total | ||
amount of school district taxes that would have been imposed on the | ||
former homestead in the last year in which the individual received | ||
that exemption for the former homestead had the limitations on tax | ||
increases imposed by this section not been in effect; and | ||
(2) the school district may not impose taxes on the | ||
subsequently qualified homestead in an amount that exceeds the | ||
positive amount, if any, by which the limitation on state taxes | ||
calculated under Subdivision (1) exceeds the amount of state taxes | ||
imposed in the first year in which the subsequently qualified | ||
homestead receives the exemption. | ||
(h) An individual who receives a limitation on tax increases | ||
under this section, including a surviving spouse who receives a | ||
limitation under Subsection (i), and who subsequently qualifies a | ||
different residence homestead for an exemption under Section | ||
11.13(c) [ |
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receive from the chief appraiser of the appraisal district in which | ||
the former homestead was located a written certificate providing | ||
the information necessary to determine whether the individual may | ||
qualify for that same limitation on the subsequently qualified | ||
homestead under Subsection (g) or (g-1) and to calculate the amount | ||
of taxes the state and the school district may impose on the | ||
subsequently qualified homestead. | ||
(j) If an individual who qualifies for an exemption provided | ||
by Section 11.13(c) for an individual 65 years of age or older dies | ||
in the first year in which the individual qualified for the | ||
exemption and the individual first qualified for the exemption | ||
after the beginning of that year, except as provided by Subsection | ||
(k), the amount to which the surviving spouse's state or school | ||
district taxes are limited under Subsection (i) is the amount of | ||
state or school district taxes, as applicable, imposed on the | ||
residence homestead in that year determined as if the individual | ||
qualifying for the exemption had lived for the entire year. | ||
(k) If in the first tax year after the year in which an | ||
individual dies in the circumstances described by Subsection (j) | ||
the amount of [ |
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school district on the residence homestead of the surviving spouse | ||
is less than the amount of state or school district taxes, as | ||
applicable, imposed in the preceding year as limited by Subsection | ||
(j), in a subsequent tax year the surviving spouse's state or school | ||
district taxes on that residence homestead are limited to the | ||
amount of taxes imposed by the state or the school district, as | ||
applicable, in that first tax year after the year in which the | ||
individual dies. | ||
(o) Notwithstanding Subsections (a)[ |
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improvement to property that would otherwise constitute an | ||
improvement under Subsection (b) is not treated as an improvement | ||
under that subsection if the improvement is a replacement structure | ||
for a structure that was rendered uninhabitable or unusable by a | ||
casualty or by wind or water damage. For purposes of appraising the | ||
property in the tax year in which the structure would have | ||
constituted an improvement under Subsection (b), the replacement | ||
structure is considered to be an improvement under that subsection | ||
only if: | ||
(1) the square footage of the replacement structure | ||
exceeds that of the replaced structure as that structure existed | ||
before the casualty or damage occurred; or | ||
(2) the exterior of the replacement structure is of | ||
higher quality construction and composition than that of the | ||
replaced structure. | ||
SECTION 1.08. Section 21.03(a), Tax Code, is amended to | ||
read as follows: | ||
(a) If personal property that is taxable by this state or a | ||
taxing unit of this state is used continually outside this state, | ||
whether regularly or irregularly, the appraisal office shall | ||
allocate to this state the portion of the total market value of the | ||
property that fairly reflects its use in this state. | ||
SECTION 1.09. Section 21.031(a), Tax Code, is amended to | ||
read as follows: | ||
(a) If a vessel or other watercraft that is taxable by this | ||
state or a taxing unit of this state is used continually outside | ||
this state, whether regularly or irregularly, the appraisal office | ||
shall allocate to this state the portion of the total market value | ||
of the vessel or watercraft that fairly reflects its use in this | ||
state. The appraisal office shall not allocate to this state the | ||
portion of the total market value of the vessel or watercraft that | ||
fairly reflects its use in another state or country, in | ||
international waters, or beyond the Gulfward boundary of this | ||
state. | ||
SECTION 1.10. Sections 22.28(a) and (b), Tax Code, are | ||
amended to read as follows: | ||
(a) Except as otherwise provided by Section 22.30, the chief | ||
appraiser shall impose a penalty on a person who fails to timely | ||
file a rendition statement or property report required by this | ||
chapter in an amount equal to 10 percent of the total amount of | ||
taxes imposed on the property for that year by the state, if the | ||
property has taxable situs in a school district or portion of a | ||
school district for which the appraisal district appraises property | ||
for taxation, and by the other taxing units participating in the | ||
appraisal district. The chief appraiser shall deliver by first | ||
class mail a notice of the imposition of the penalty to the | ||
person. The notice may be delivered with a notice of appraised | ||
value provided under Section 25.19, if practicable. | ||
(b) The chief appraiser shall certify to the assessor for | ||
the state and each other taxing unit participating in the appraisal | ||
district that imposes taxes on the property that a penalty imposed | ||
under this chapter has become final. The assessor shall add the | ||
amount of the penalty to the original amount of tax imposed on the | ||
property and shall include that amount in the tax bill for that | ||
year. The penalty becomes part of the tax on the property and is | ||
secured by the tax lien that attaches to the property under Section | ||
32.01. | ||
SECTION 1.11. Sections 22.29(a) and (d), Tax Code, are | ||
amended to read as follows: | ||
(a) The chief appraiser shall impose an additional penalty | ||
on the person equal to 50 percent of the total amount of taxes | ||
imposed on the property for the tax year of the statement or report | ||
by the state, if the property has taxable situs in a school district | ||
or portion of a school district for which the appraisal district | ||
appraises property for taxation, and by the other taxing units | ||
participating in the appraisal district if it is finally determined | ||
by a court that: | ||
(1) the person filed a false statement or report with | ||
the intent to commit fraud or to evade the tax; or | ||
(2) the person alters, destroys, or conceals any | ||
record, document, or thing, or presents to the chief appraiser any | ||
altered or fraudulent record, document, or thing, or otherwise | ||
engages in fraudulent conduct, for the purpose of affecting the | ||
course or outcome of an inspection, investigation, determination, | ||
or other proceeding before the appraisal district. | ||
(d) The chief appraiser may retain a portion of a penalty | ||
collected under this section, not to exceed 20 percent of the amount | ||
of the penalty, to cover the chief appraiser's costs of collecting | ||
the penalty. The chief appraiser shall distribute the remainder of | ||
the penalty to the state and each other taxing unit participating in | ||
the appraisal district that imposes taxes on the property in | ||
proportion to the state's or the taxing unit's share of the total | ||
amount of taxes imposed on the property by the state and all other | ||
taxing units participating in the district used to determine the | ||
amount of the penalty. | ||
SECTION 1.12. Section 23.23(a), Tax Code, is amended to | ||
read as follows: | ||
(a) Notwithstanding the requirements of Section 25.18 and | ||
regardless of whether the appraisal office has appraised the | ||
property and determined the market value of the property for the tax | ||
year, an appraisal office may increase the appraised value of a | ||
residence homestead for a tax year to an amount not to exceed the | ||
lesser of: | ||
(1) the market value of the property for the most | ||
recent tax year that the market value was determined by the | ||
appraisal office; or | ||
(2) the sum of: | ||
(A) for purposes of taxation by the state, five | ||
percent of the appraised value of the property for the preceding tax | ||
year, and for purposes of taxation by any other taxing unit, 10 | ||
percent of the appraised value of the property for the preceding tax | ||
year; | ||
(B) the appraised value of the property for the | ||
preceding tax year for purposes of taxation by the applicable | ||
taxing unit; and | ||
(C) the market value of all new improvements to | ||
the property. | ||
SECTION 1.13. Section 23.46(d), Tax Code, is amended to | ||
read as follows: | ||
(d) A tax lien attaches to the land on the date the sale or | ||
change of use occurs to secure payment of the additional tax and | ||
interest imposed by Subsection (c) [ |
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penalties incurred. The lien exists in favor of the state and all | ||
taxing units for which the additional tax is imposed. | ||
SECTION 1.14. Sections 23.55(b) and (p), Tax Code, are | ||
amended to read as follows: | ||
(b) A tax lien attaches to the land on the date the change of | ||
use occurs to secure payment of the additional tax and interest | ||
imposed by this section and any penalties incurred. The lien exists | ||
in favor of the state and all taxing units for which the additional | ||
tax is imposed. | ||
(p) The sanctions provided by Subsection (a) do not apply to | ||
real property transferred to an organization described by Section | ||
11.181(a) if the organization converts the real property to a use | ||
for which the real property is eligible for an exemption under | ||
Section 11.181(a). This subsection does not apply to the sanctions | ||
provided by Subsection (a) in connection with a change in use | ||
described by this subsection that are due to a county or school | ||
district or the state unless the governing body of the county or | ||
school district or the comptroller, as applicable, waives the | ||
sanctions in the manner required by law for official action by the | ||
body or comptroller. | ||
SECTION 1.15. Section 23.76(b), Tax Code, is amended to | ||
read as follows: | ||
(b) A tax lien attaches to the land on the date the change of | ||
use occurs to secure payment of the additional tax and interest | ||
imposed by this section and any penalties incurred. The lien exists | ||
in favor of the state and all taxing units for which the additional | ||
tax is imposed. | ||
SECTION 1.16. Section 23.86(b), Tax Code, is amended to | ||
read as follows: | ||
(b) A tax lien attaches to the land on the date the change of | ||
use occurs or the deed restriction expires to secure payment of the | ||
additional tax and interest imposed by this section and any | ||
penalties incurred. The lien exists in favor of the state and all | ||
taxing units for which the additional tax is imposed. | ||
SECTION 1.17. Section 23.96(b), Tax Code, is amended to | ||
read as follows: | ||
(b) A tax lien attaches to the property on the date the deed | ||
restriction expires to secure payment of the additional tax and | ||
interest imposed by this section and any penalties incurred. The | ||
lien exists in favor of the state and all taxing units for which the | ||
additional tax is imposed. | ||
SECTION 1.18. Section 23.9807(c), Tax Code, is amended to | ||
read as follows: | ||
(c) A tax lien attaches to the land on the date the change of | ||
use occurs to secure payment of the additional tax and interest | ||
imposed by this section and any penalties incurred. The lien exists | ||
in favor of the state and all taxing units for which the additional | ||
tax is imposed. | ||
SECTION 1.19. Section 25.19(b), Tax Code, is amended to | ||
read as follows: | ||
(b) The chief appraiser shall separate real from personal | ||
property and include in the notice for each: | ||
(1) a list of the taxing units other than the state in | ||
which the property is taxable and, if the property is appraised by | ||
the appraisal district for state taxation, a statement that the | ||
property is subject to the state tax for elementary and secondary | ||
public school purposes; | ||
(2) the appraised value of the property in the | ||
preceding year; | ||
(3) the taxable value of the property in the preceding | ||
year for: | ||
(A) each taxing unit taxing the property; and | ||
(B) state taxation for elementary and secondary | ||
public school purposes, if the property is appraised by the | ||
appraisal district for state taxation; | ||
(4) the appraised value of the property for the | ||
current year and the kind and amount of each partial exemption, if | ||
any, approved for the current year; | ||
(5) if the appraised value is greater than it was in | ||
the preceding year, the amount of tax that would be imposed on the | ||
property on the basis of the tax rate for each taxing unit other | ||
than the state for the preceding year; | ||
(6) in italic typeface, the following | ||
statement: "The Texas Legislature does not set the amount of your | ||
local taxes. Your local property tax burden is decided by your | ||
locally elected officials, and all inquiries concerning your local | ||
taxes should be directed to those officials"; | ||
(7) a detailed explanation of the time and procedure | ||
for protesting the value; | ||
(8) the date and place the appraisal review board will | ||
begin hearing protests; and | ||
(9) a brief explanation that the governing body of | ||
each local taxing unit decides whether [ |
||
property will increase and the appraisal district only determines | ||
the value of the property. | ||
SECTION 1.20. The heading to Section 26.01, Tax Code, is | ||
amended to read as follows: | ||
Sec. 26.01. SUBMISSION OF ROLLS TO STATE AND TAXING UNITS. | ||
SECTION 1.21. Sections 26.01(a), (c), and (d), Tax Code, | ||
are amended to read as follows: | ||
(a) By July 25, the chief appraiser shall prepare and | ||
certify to the assessor for each taxing unit participating in the | ||
appraisal district that part of the appraisal roll for the | ||
appraisal district that lists the property taxable by the unit. By | ||
that date the chief appraiser shall prepare and certify to the | ||
comptroller and to the assessor for each school district that | ||
participates in the appraisal district that part of the appraisal | ||
roll for the appraisal district that lists property for which the | ||
appraisal district appraises the property for state taxation. The | ||
part certified to the comptroller and school district assessor is | ||
the appraisal roll for state taxes. The part certified to the | ||
assessor is the appraisal roll for the taxing unit. The chief | ||
appraiser shall consult with the assessor for each taxing unit and | ||
the comptroller and notify each taxing unit and the comptroller in | ||
writing by April 1 of the form in which the roll will be provided to | ||
each unit and to the comptroller. | ||
(c) The chief appraiser shall prepare and certify to the | ||
assessor for each taxing unit and the comptroller a listing of those | ||
properties that [ |
||
applicable, but that [ |
||
included on the appraisal roll approved by the appraisal review | ||
board and certified by the chief appraiser. This listing shall | ||
include the appraised market value, productivity value (if | ||
applicable), and taxable value as determined by the appraisal | ||
district and shall also include the market value, taxable value, | ||
and productivity value (if applicable) as claimed by the property | ||
owner filing the protest if available. If the property owner does | ||
not claim a value and the appraised value of the property in the | ||
current year is equal to or less than its value in the preceding | ||
year, the listing shall include a reasonable estimate of the market | ||
value, taxable value, and productivity value (if applicable) that | ||
would be assigned to the property if the taxpayer's claim is upheld. | ||
If the property owner does not claim a value and the appraised value | ||
of the property is higher than its appraised value in the preceding | ||
year, the listing shall include the appraised market value, | ||
productivity value (if applicable) and taxable value of the | ||
property in the preceding year, except that if there is a reasonable | ||
likelihood that the appraisal review board will approve a lower | ||
appraised value for the property than its appraised value in the | ||
preceding year, the chief appraiser shall make a reasonable | ||
estimate of the taxable value that would be assigned to the property | ||
if the property owner's claim is upheld. The taxing unit shall use | ||
the lower value for calculations as prescribed in Sections 26.04 | ||
and 26.041 [ |
||
(d) The chief appraiser shall prepare and certify to the | ||
assessor for each taxing unit and the comptroller a list of those | ||
properties of which the chief appraiser has knowledge that are | ||
reasonably likely to be taxable by that unit or the state, as | ||
applicable, but that are not included on the appraisal roll | ||
certified to the assessor or the comptroller under Subsection (a) | ||
or included on the listing certified to the assessor or the | ||
comptroller under Subsection (c). The chief appraiser shall | ||
include on the list for each property the market value, appraised | ||
value, and kind and amount of any partial exemptions as determined | ||
by the appraisal district for the preceding year and a reasonable | ||
estimate of the market value, appraised value, and kind and amount | ||
of any partial exemptions for the current year. Until the property | ||
is added to the appraisal roll, the assessor for a [ |
||
shall include each property on the list in the calculations | ||
prescribed by Sections 26.04 and 26.041, and for that purpose shall | ||
use the lower market value, appraised value, or taxable value, as | ||
appropriate, included on or computed using the information included | ||
on the list for the property. | ||
SECTION 1.22. Chapter 26, Tax Code, is amended by adding | ||
Section 26.011 to read as follows: | ||
Sec. 26.011. PROVISIONS NOT APPLICABLE TO STATE TAX. | ||
Sections 26.04, 26.041, 26.05, 26.051, 26.06, 26.07, and 26.08 do | ||
not apply to the state ad valorem tax or to the comptroller. | ||
SECTION 1.23. Section 26.09(c), Tax Code, is amended to | ||
read as follows: | ||
(c) The tax is calculated by: | ||
(1) subtracting from the appraised value of a property | ||
as shown on the appraisal roll for a taxing [ |
||
the amount of any partial exemption allowed the property owner that | ||
applies to appraised value to determine taxable [ |
||
value; and | ||
(2) [ |
||
|
||
[ |
||
|
||
|
||
[ |
||
tax rate. | ||
SECTION 1.24. Section 26.12, Tax Code, is amended by adding | ||
Subsection (e) to read as follows: | ||
(e) For purposes of this section, the state is not a taxing | ||
unit. | ||
SECTION 1.25. Section 26.15(c), Tax Code, is amended to | ||
read as follows: | ||
(c) At any time, the governing body of a taxing unit, on | ||
motion of the assessor for the unit or of a property owner, shall | ||
direct by written order changes in the tax roll to correct errors in | ||
the mathematical computation of a tax. The assessor shall enter the | ||
corrections ordered by the governing body. The comptroller may | ||
order changes in the state tax roll to correct errors in the | ||
mathematical computation of the state ad valorem tax. | ||
SECTION 1.26. Section 31.11(a), Tax Code, is amended to | ||
read as follows: | ||
(a) If a taxpayer applies to the tax collector of a taxing | ||
unit for a refund of an overpayment or erroneous payment of taxes, | ||
the collector for the unit determines that the payment was | ||
erroneous or excessive, and the auditor for the unit or the | ||
comptroller in the case of the state ad valorem tax agrees with the | ||
collector's determination, the collector or, for state taxes, the | ||
comptroller shall refund the amount of the excessive or erroneous | ||
payment from available current tax collections or from funds | ||
appropriated by the unit or the state, as appropriate, for making | ||
refunds. For taxes other than state taxes [ |
||
may not make the refund unless: | ||
(1) in the case of a collector who collects taxes for | ||
one taxing unit, the governing body of the taxing unit also | ||
determines that the payment was erroneous or excessive and approves | ||
the refund if the amount of the refund exceeds: | ||
(A) $5,000 for a refund to be paid by a county | ||
with a population of two million or more; or | ||
(B) $500 for a refund to be paid by any other | ||
taxing unit; or | ||
(2) in the case of a collector who collects taxes for | ||
more than one taxing unit, the governing body of the taxing unit | ||
that employs the collector also determines that the payment was | ||
erroneous or excessive and approves the refund if the amount of the | ||
refund exceeds: | ||
(A) $5,000 for a refund to be paid by a county | ||
with a population of two million or more; or | ||
(B) $2,500 for a refund to be paid by any other | ||
taxing unit. | ||
SECTION 1.27. Sections 32.01(a) and (d), Tax Code, are | ||
amended to read as follows: | ||
(a) On January 1 of each year, a tax lien attaches to | ||
property to secure the payment of all taxes, penalties, and | ||
interest ultimately imposed for the year by the state or a taxing | ||
unit on the property, whether or not the taxes are imposed in the | ||
year the lien attaches. The lien to secure the payment of state ad | ||
valorem taxes and applicable penalties and interest exists in favor | ||
of the state. The lien to secure the payment of taxes imposed by a | ||
taxing unit and applicable penalties and interest exists in favor | ||
of the [ |
||
(d) The lien under this section is perfected on attachment | ||
and, except as provided by Section 32.03(b), perfection requires no | ||
further action by the state or taxing unit. | ||
SECTION 1.28. Section 33.01(a), Tax Code, is amended to | ||
read as follows: | ||
(a) A delinquent tax, including a delinquent state ad | ||
valorem tax, incurs a penalty of six percent of the amount of the | ||
tax for the first calendar month it is delinquent plus one percent | ||
for each additional month or portion of a month the tax remains | ||
unpaid prior to July 1 of the year in which it becomes delinquent. | ||
However, a tax delinquent on July 1 incurs a total penalty of twelve | ||
percent of the amount of the delinquent tax without regard to the | ||
number of months the tax has been delinquent. A delinquent tax | ||
continues to incur the penalty provided by this subsection as long | ||
as the tax remains unpaid, regardless of whether a judgment for the | ||
delinquent tax has been rendered. | ||
SECTION 1.29. Subchapter A, Chapter 33, Tax Code, is | ||
amended by adding Section 33.12 to read as follows: | ||
Sec. 33.12. COLLECTION OF DELINQUENT STATE AD VALOREM | ||
TAXES; PENALTY. (a) The collector for a school district has the | ||
same powers and duties regarding the collection of delinquent state | ||
ad valorem taxes imposed on property having taxable situs in the | ||
school district as the collector has regarding delinquent school | ||
district taxes on that property. | ||
(b) The attorney who represents a school district to enforce | ||
the collection of delinquent school district taxes represents the | ||
state to enforce the collection of delinquent state ad valorem | ||
taxes imposed on property having taxable situs in the school | ||
district. If the governing body of a school district contracts with | ||
a private attorney to enforce the collection of delinquent school | ||
district ad valorem taxes, the contract applies to the collection | ||
of delinquent state ad valorem taxes on property taxable by that | ||
school district without further action. The compensation of the | ||
private attorney for collecting delinquent state ad valorem taxes | ||
is equal to a percentage of the amount collected that represents the | ||
portion of that amount attributable to the additional penalty | ||
provided by Subsection (c). If the governing body of a school | ||
district enters into a contract with an official, taxing unit, or | ||
political subdivision of this state for the collection of the ad | ||
valorem taxes of the school district that includes the collection | ||
of delinquent school district taxes, the contract applies to the | ||
collection of delinquent state ad valorem taxes on property taxable | ||
by that school district without further action. | ||
(c) State ad valorem taxes that remain delinquent on July 1 | ||
of the year in which they become delinquent incur an additional | ||
penalty to defray costs of collection if the collection of the | ||
delinquent taxes is covered by a contract with a private attorney | ||
under Subsection (b). The amount of the penalty is the amount of | ||
the compensation specified in the contract. | ||
(d) A tax lien attaches in favor of the state to the property | ||
on which the tax is imposed to secure payment of the penalty. | ||
(e) The person responsible for collecting the delinquent | ||
state ad valorem tax shall deliver a notice of delinquency and of | ||
the penalty to the property owner at least 30 and not more than 60 | ||
days before July 1. | ||
(f) Sections 6.30, 33.07, and 33.08 do not apply to the | ||
state ad valorem tax. | ||
SECTION 1.30. Sections 33.21(a) and (b), Tax Code, are | ||
amended to read as follows: | ||
(a) A person's personal property is subject to seizure for | ||
the payment of a delinquent tax, penalty, and interest the person | ||
[ |
||
(b) A person's personal property is subject to seizure for | ||
the payment of a tax imposed by the state or other [ |
||
the person's property before the tax becomes delinquent if: | ||
(1) the collector discovers that property on which the | ||
tax has been or will be imposed is about to be: | ||
(A) removed from the county; or | ||
(B) sold in a liquidation sale in connection with | ||
the cessation of a business; and | ||
(2) the collector knows of no other personal property | ||
in the county from which the tax may be satisfied. | ||
SECTION 1.31. Section 33.23(b), Tax Code, is amended to | ||
read as follows: | ||
(b) A bond may not be required of the state or other [ |
||
taxing unit for issuance or delivery of a tax warrant, and a fee or | ||
court cost may not be charged for issuance or delivery of a warrant. | ||
SECTION 1.32. Section 33.44(b), Tax Code, is amended to | ||
read as follows: | ||
(b) For purposes of joining a county, citation may be served | ||
on the county [ |
||
any other taxing unit, citation may be served on the officer charged | ||
with collecting taxes for the unit or on the presiding officer or | ||
secretary of the governing body of the unit. For purposes of | ||
joining the state, citation shall be served on the school district | ||
collector who collects state ad valorem taxes on the property. | ||
Citation may be served by certified mail, return receipt requested. | ||
A person on whom service is authorized by this subsection may waive | ||
the issuance and service of citation in behalf of the person's [ |
||
taxing unit. | ||
SECTION 1.33. Section 34.04(b), Tax Code, is amended to | ||
read as follows: | ||
(b) A copy of the petition shall be served, in the manner | ||
prescribed by Rule 21a, Texas Rules of Civil Procedure, [ |
||
|
||
underlying action not later than the 20th day before the date set | ||
for a hearing on the petition. If the state is a party to the | ||
underlying action, the copy of the petition to be served on the | ||
state shall be served on the school district collector who collects | ||
state ad valorem taxes on the subject property. The attorney who | ||
represents the state to enforce the collection of delinquent state | ||
ad valorem taxes in the school district in which the property is | ||
located shall represent the state at the hearing. | ||
SECTION 1.34. The heading to Chapter 41, Tax Code, is | ||
amended to read as follows: | ||
CHAPTER 41. ADMINISTRATIVE [ |
||
SECTION 1.35. Section 41.03, Tax Code, is amended to read as | ||
follows: | ||
Sec. 41.03. CHALLENGE BY STATE OR TAXING UNIT. (a) The | ||
state or another [ |
||
appraisal review board: | ||
(1) the level of appraisals of any category of | ||
property in the district or in any territory in the district, but | ||
not the appraised value of a single taxpayer's property; | ||
(2) an exclusion of property from the appraisal | ||
records; | ||
(3) a grant in whole or in part of a partial exemption; | ||
(4) a determination that land qualifies for appraisal | ||
as provided by Subchapter C, D, E, or H, Chapter 23; or | ||
(5) failure to identify the taxing unit as one in which | ||
a particular property is taxable. | ||
(b) If the state or other [ |
||
determination that land qualifies for appraisal under Subchapter H, | ||
Chapter 23, on the ground that the land is not located in an | ||
aesthetic management zone, critical wildlife habitat zone, or | ||
streamside management zone, the state or other taxing unit must | ||
first seek a determination letter from the director of the Texas | ||
Forest Service. The appraisal review board shall accept the letter | ||
as conclusive proof of the type, size, and location of the zone. | ||
SECTION 1.36. Subchapter A, Chapter 41, Tax Code, is | ||
amended by adding Sections 41.031 and 41.032 to read as follows: | ||
Sec. 41.031. CHALLENGE BY STATE. The state is entitled to | ||
challenge before the appraisal review board the exclusion of | ||
property from the appraisal roll for state ad valorem taxes. | ||
Sec. 41.032. REPRESENTATION OF STATE. The comptroller | ||
represents the state in a challenge by the state under this | ||
subchapter. The comptroller may delegate that function to the | ||
appropriate school district assessor or collector. | ||
SECTION 1.37. Section 41.06(a), Tax Code, is amended to | ||
read as follows: | ||
(a) The secretary of the appraisal review board shall | ||
deliver to the comptroller on behalf of the state and to the | ||
presiding officer of the governing body of each taxing unit other | ||
than the state entitled to appear at a challenge hearing written | ||
notice of the date, time, and place fixed for the hearing. The | ||
secretary shall deliver the notice not later than the 10th day | ||
before the date of the hearing. | ||
SECTION 1.38. Section 41.07(d), Tax Code, is amended to | ||
read as follows: | ||
(d) The board shall deliver by certified mail a notice of | ||
the issuance of the order and a copy of the order to the taxing unit. | ||
If the order of the board excludes property from the appraisal roll | ||
for state ad valorem taxes, the board shall also deliver a notice of | ||
issuance and a copy of the order to the comptroller and the | ||
appropriate school district assessor in the manner prescribed by | ||
the comptroller. | ||
SECTION 1.39. Section 41.47(d), Tax Code, is amended to | ||
read as follows: | ||
(d) The board shall deliver by certified mail a notice of | ||
issuance of the order and a copy of the order to the property owner | ||
and the chief appraiser. If the order of the board excludes | ||
property from the appraisal roll for state ad valorem taxes, the | ||
board shall also deliver a notice of issuance and a copy of the | ||
order to the comptroller and the appropriate school district | ||
assessor in the manner prescribed by the comptroller. | ||
SECTION 1.40. Subchapter A, Chapter 42, Tax Code, is | ||
amended by adding Section 42.032 to read as follows: | ||
Sec. 42.032. RIGHT OF APPEAL BY COMPTROLLER. (a) The | ||
comptroller is entitled to appeal an order of the appraisal review | ||
board excluding property from the appraisal roll for state ad | ||
valorem taxes. | ||
(b) The attorney general shall represent the comptroller in | ||
an appeal under this section. The attorney general may delegate its | ||
duties under this section to a county or district attorney or may | ||
contract with a private attorney for the performance of those | ||
duties. | ||
SECTION 1.41. Sections 42.06(a) and (c), Tax Code, are | ||
amended to read as follows: | ||
(a) To exercise the party's right to appeal an order of an | ||
appraisal review board, a party other than a property owner must | ||
file written notice of appeal within 15 days after the date the | ||
party receives the notice required by Section 41.47 or, in the case | ||
of a taxing unit or the comptroller, by Section 41.07 that the order | ||
appealed has been issued. To exercise the right to appeal an order | ||
of the comptroller, a party other than a property owner must file | ||
written notice of appeal within 15 days after the date the party | ||
receives the comptroller's order. A property owner is not required | ||
to file a notice of appeal under this section. | ||
(c) If the chief appraiser, a taxing unit, [ |
||
the comptroller appeals[ |
||
an order of the appraisal review board, the chief appraiser [ |
||
|
||
deliver a copy of the notice to the property owner whose property is | ||
involved in the appeal. If the appeal is of an order of the | ||
comptroller, the comptroller shall deliver a copy of the notice to | ||
the property owner. The chief appraiser or the comptroller shall | ||
deliver the copy of the notice within 10 days after the date the | ||
notice is filed. | ||
SECTION 1.42. Sections 42.43(a), (b), (b-1), (c), (e), (g), | ||
and (h), Tax Code, are amended to read as follows: | ||
(a) If the final determination of an appeal that decreases a | ||
property owner's tax liability occurs after the property owner has | ||
paid the owner's [ |
||
if the property is subject to the state ad valorem tax, shall refund | ||
to the property owner the difference between the amount of taxes | ||
paid and amount of taxes for which the property owner is liable. | ||
(b) For a refund made under this section, the taxing unit or | ||
the comptroller shall include with the refund interest on the | ||
amount refunded calculated at an annual rate that is equal to the | ||
sum of two percent and the most recent prime rate quoted and | ||
published by the Federal Reserve Board as of the first day of the | ||
month in which the refund is made, but not more than a total of eight | ||
percent, calculated from the delinquency date for the taxes until | ||
the date the refund is made. | ||
(b-1) A taxing unit or the comptroller may not send a refund | ||
made under this section before the earlier of: | ||
(1) the 21st day after the final determination of the | ||
appeal; or | ||
(2) the date the property owner files the form | ||
prescribed by Subsection (i) with the taxing unit or the | ||
comptroller. | ||
(c) Notwithstanding Subsection (b), if a taxing unit or the | ||
comptroller does not make a refund, including interest, required by | ||
this section before the 60th day after the date the chief appraiser | ||
certifies a correction to the appraisal roll under Section 42.41, | ||
the taxing unit or the comptroller shall include with the refund | ||
interest on the amount refunded at an annual rate of 12 percent, | ||
calculated from the delinquency date for the taxes until the date | ||
the refund is made. A refund is not considered made under this | ||
section until sent to the proper person as provided by this section. | ||
(e) Except as provided by Subsection (f) or (g), a taxing | ||
unit or the comptroller shall send a refund made under this section | ||
to the property owner. | ||
(g) If a form prescribed by the comptroller under Subsection | ||
(i) is filed with a taxing unit or the comptroller before the 21st | ||
day after the final determination of an appeal that requires a | ||
refund be made, the taxing unit or the comptroller shall send the | ||
refund to the person and address designated on the form. | ||
(h) A separate form must be filed with a taxing unit or the | ||
comptroller under Subsection (g) for each appeal to which the | ||
property owner is a party. A form may be revoked in a written | ||
revocation filed with the taxing unit or the comptroller by the | ||
property owner. | ||
SECTION 1.43. Sections 43.01 and 43.04, Tax Code, are | ||
amended to read as follows: | ||
Sec. 43.01. AUTHORITY TO BRING SUIT. The comptroller or a | ||
[ |
||
property for the state or the unit to compel the appraisal district | ||
to comply with the provisions of this title, rules of the | ||
comptroller, or other applicable law. | ||
Sec. 43.04. SUIT TO COMPEL COMPLIANCE WITH DEADLINES. The | ||
comptroller or the governing body of a taxing unit may sue the chief | ||
appraiser or members of the appraisal review board, as applicable, | ||
for failure to comply with the deadlines imposed by Section | ||
25.22(a), 26.01(a), or 41.12. If the court finds that the chief | ||
appraiser or appraisal review board failed to comply for good cause | ||
shown, the court shall enter an order fixing a reasonable deadline | ||
for compliance. If the court finds that the chief appraiser or | ||
appraisal review board failed to comply without good cause, the | ||
court shall enter an order requiring the chief appraiser or | ||
appraisal review board to comply with the deadline not later than | ||
the 10th day after the date the judgment is signed. In a suit | ||
brought under this section, the court may enter any other order the | ||
court considers necessary to ensure compliance with the court's | ||
deadline or the applicable statutory requirements. Failure to obey | ||
an order of the court is punishable as contempt. | ||
SECTION 1.44. Chapter 311, Tax Code, is amended by adding | ||
Section 311.0131 to read as follows: | ||
Sec. 311.0131. SCHOOL DISTRICT ANNUAL OBLIGATION TO TAX | ||
INCREMENT FUND; STATE PAYMENT OF PORTION OF OBLIGATION. (a) This | ||
section applies only to a reinvestment zone created before | ||
September 1, 1999, for which a school district enters into an | ||
agreement under Section 311.013(f) with the governing body of the | ||
municipality that created the zone to pay into the tax increment | ||
fund for the zone a portion of the school district's tax increment | ||
produced from property located in the zone. | ||
(b) Notwithstanding the terms of the agreement regarding | ||
the portion of the school district's tax increment required to be | ||
paid into the fund, in each year, the portion of the school | ||
district's tax increment the school district is required to pay | ||
into the fund is the school district annual obligation for the | ||
school district for that year calculated under Subsection (c). | ||
(c) The municipality that created the zone or the | ||
municipality's designee shall calculate the school district annual | ||
obligation for a school district by applying the applicable school | ||
district's tax rate for the 2012 tax year to the captured appraised | ||
value for the school district for the year for which the obligation | ||
is calculated and multiplying that amount by the percentage of the | ||
school district's tax increment for the year for which the | ||
obligation is calculated that the school district agreed to pay | ||
into the tax increment fund in that year under Section 311.013(f). | ||
(d) The school district annual obligation for each year | ||
shall be apportioned between the school district and the state in | ||
proportion to the amount of taxes each of those entities imposes on | ||
the captured appraised value for the zone in that year as calculated | ||
under this subsection. The amount of taxes the state imposes on | ||
that captured appraised value is calculated by multiplying the rate | ||
of the state ad valorem tax rate for that year by the captured | ||
appraised value for the state. The amount of taxes the school | ||
district imposes on that captured appraised value used in making | ||
the apportionment is calculated by multiplying the school district | ||
local fund assignment tax rate for that year by the captured | ||
appraised value for the school district. The tax increment base for | ||
the state under Section 311.012 is determined as if this section | ||
were in effect for the year in which the reinvestment zone was | ||
created. | ||
(e) If more than one school district imposes taxes on | ||
property in a reinvestment zone, the school district annual | ||
obligation for each school district and the portion of that | ||
obligation that the state is required to pay under this section | ||
shall be calculated separately for the portion of the property in | ||
the reinvestment zone located in each school district. | ||
(f) The comptroller shall verify the payments to be made by | ||
the state under this section and shall retain from state property | ||
tax collections sufficient funds to make the calculated payments. | ||
From the retained funds, the comptroller shall pay to the school | ||
district or, if required by the agreement, to the municipality the | ||
portion of the school district annual obligation apportioned to the | ||
state under Subsection (c). | ||
(g) On receipt of the state's portion of the school district | ||
annual obligation by a school district, the school district | ||
promptly shall pay the state's portion to the municipality. At the | ||
time of payment of the state's portion to the municipality, the | ||
school district shall pay to the municipality any unpaid balance of | ||
the school district's portion of the school district annual | ||
obligation. | ||
(h) Amounts paid to a municipality under Subsections (f) and | ||
(g) shall be deposited to the credit of the tax increment fund on | ||
behalf of the school district. | ||
(i) This section ceases to apply to a reinvestment zone on | ||
the earlier date specified by Section 311.017(a)(1) or (2) for the | ||
reinvestment zone. If the agreement provides that the termination | ||
date may be extended, the state's obligation to pay a portion of the | ||
school district annual obligation ceases on the date the school | ||
district ceases to be required to pay any tax increment produced by | ||
the school district into the tax increment fund for the zone. | ||
SECTION 1.45. Subchapter A, Chapter 313, Tax Code, is | ||
amended by adding Section 313.010 to read as follows: | ||
Sec. 313.010. REPORT TO LEGISLATURE. (a) Not later than | ||
December 1, 2014, the Legislative Budget Board shall submit a | ||
report to the legislature that includes recommended changes to this | ||
chapter to provide incentives and credits relating to the state ad | ||
valorem tax that are consistent with the purposes described by | ||
Section 313.003. | ||
(b) This section expires January 1, 2015. | ||
SECTION 1.46. Section 403.302(j), Government Code, is | ||
amended to read as follows: | ||
(j) For purposes of Chapter 42, Education Code, the | ||
comptroller shall certify to the commissioner of education: | ||
(1) a final value for each school district computed on | ||
a residence homestead exemption under Section 1-b(c), Article VIII, | ||
Texas Constitution, of $5,000; | ||
(2) a final value for each school district computed | ||
on: | ||
(A) a residence homestead exemption under | ||
Section 1-b(c), Article VIII, Texas Constitution, of $15,000; and | ||
(B) the effect of the additional limitation on | ||
tax increases under Section 1-b(d), Article VIII, Texas | ||
Constitution, as proposed by H.J.R. No. 4, 75th Legislature, | ||
Regular Session, 1997; and | ||
(3) a final value for each school district computed on | ||
the effect of the reduction of the limitation on tax increases to | ||
reflect any reduction in the school district tax rate as provided by | ||
Section 11.26(a-1), [ |
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ARTICLE 2. PUBLIC SCHOOL FINANCE; ENRICHMENT TAX | ||
SECTION 2.01. Section 11.1511(c), Education Code, is | ||
amended to read as follows: | ||
(c) The board may: | ||
(1) issue bonds and levy, pledge, assess, and collect | ||
an annual ad valorem tax to pay the principal and interest on the | ||
bonds as authorized under Sections 45.001 and 45.003; | ||
(2) levy, assess, and collect an annual ad valorem tax | ||
for enrichment [ |
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authorized under Sections 45.002 and 45.003; | ||
(3) employ a person to assess or collect the district's | ||
taxes as authorized under Section 45.231; and | ||
(4) enter into contracts as authorized under this code | ||
or other law and delegate contractual authority to the | ||
superintendent as appropriate. | ||
SECTION 2.02. Section 12.013(b), Education Code, is amended | ||
to read as follows: | ||
(b) A home-rule school district is subject to: | ||
(1) a provision of this title establishing a criminal | ||
offense; | ||
(2) a provision of this title relating to limitations | ||
on liability; and | ||
(3) a prohibition, restriction, or requirement, as | ||
applicable, imposed by this title or a rule adopted under this | ||
title, relating to: | ||
(A) the Public Education Information Management | ||
System (PEIMS) to the extent necessary to monitor compliance with | ||
this subchapter as determined by the commissioner; | ||
(B) educator certification under Chapter 21 and | ||
educator rights under Sections 21.407, 21.408, and 22.001; | ||
(C) criminal history records under Subchapter C, | ||
Chapter 22; | ||
(D) student admissions under Section 25.001; | ||
(E) school attendance under Sections 25.085, | ||
25.086, and 25.087; | ||
(F) inter-district or inter-county transfers of | ||
students under Subchapter B, Chapter 25; | ||
(G) elementary class size limits under Section | ||
25.112, in the case of any campus in the district that fails to | ||
satisfy any standard under Section 39.054(e); | ||
(H) high school graduation under Section 28.025; | ||
(I) special education programs under Subchapter | ||
A, Chapter 29; | ||
(J) bilingual education under Subchapter B, | ||
Chapter 29; | ||
(K) prekindergarten programs under Subchapter E, | ||
Chapter 29; | ||
(L) safety provisions relating to the | ||
transportation of students under Sections 34.002, 34.003, 34.004, | ||
and 34.008; | ||
(M) computation and distribution of state aid | ||
under Chapters 31, 42, and 43; | ||
(N) extracurricular activities under Section | ||
33.081; | ||
(O) health and safety under Chapter 38; | ||
(P) public school accountability under | ||
Subchapters B, C, D, E, and J, Chapter 39; | ||
(Q) [ |
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[ |
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under Chapters 42, 43, and 45; and | ||
(R) [ |
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SECTION 2.03. Section 12.029(b), Education Code, is amended | ||
to read as follows: | ||
(b) If [ |
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two or more school districts having different status, one of which | ||
is home-rule school district status, consolidate into a single | ||
district, the petition under Section 13.003 initiating the | ||
consolidation must state the status for the consolidated district. | ||
The ballot shall be printed to permit voting for or against the | ||
proposition: "Consolidation of (names of school districts) into a | ||
single school district governed as (status of school district | ||
specified in the petition)." | ||
SECTION 2.04. Section 12.106(a), Education Code, is amended | ||
to read as follows: | ||
(a) A charter holder is entitled to receive for the | ||
open-enrollment charter school funding under Chapter 42 equal to | ||
[ |
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[ |
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average daily attendance, excluding enrichment funding under | ||
Section 42.302(a), to which the charter holder would be entitled | ||
for the school under Chapter 42 if the school were a school district | ||
[ |
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SECTION 2.05. Section 21.402(a), Education Code, as | ||
effective until September 1, 2017, is amended to read as follows: | ||
(a) Except as provided by Subsection (f), a school district | ||
must pay each classroom teacher, full-time librarian, full-time | ||
counselor certified under Subchapter B, or full-time school nurse | ||
not less than the minimum monthly salary, based on the employee's | ||
level of experience in addition to other factors, as determined by | ||
commissioner rule, determined by the following formula: | ||
MS = SF x FS | ||
where: | ||
"MS" is the minimum monthly salary; | ||
"SF" is the applicable salary factor specified by Subsection | ||
(c); and | ||
"FS" is the amount, as determined by the commissioner under | ||
Subsection (b), of the basic allotment as provided by Section | ||
42.101(a) or (b) [ |
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SECTION 2.06. Section 21.402(a), Education Code, as | ||
effective September 1, 2017, is amended to read as follows: | ||
(a) Except as provided by Subsection (e-1) or (f), a school | ||
district must pay each classroom teacher, full-time librarian, | ||
full-time counselor certified under Subchapter B, or full-time | ||
school nurse not less than the minimum monthly salary, based on the | ||
employee's level of experience in addition to other factors, as | ||
determined by commissioner rule, determined by the following | ||
formula: | ||
MS = SF x FS | ||
where: | ||
"MS" is the minimum monthly salary; | ||
"SF" is the applicable salary factor specified by Subsection | ||
(c); and | ||
"FS" is the amount, as determined by the commissioner under | ||
Subsection (b), of the basic allotment as provided by Section | ||
42.101(a) or (b) [ |
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SECTION 2.07. Section 21.410(h), Education Code, is amended | ||
to read as follows: | ||
(h) A grant a school district receives under this section is | ||
in addition to the [ |
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Chapter 42. The commissioner shall distribute funds under this | ||
section with the Foundation School Program payment to which the | ||
district is entitled as soon as practicable after the end of the | ||
school year as determined by the commissioner. [ |
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SECTION 2.08. Section 21.411(h), Education Code, is amended | ||
to read as follows: | ||
(h) A grant a school district receives under this section is | ||
in addition to the [ |
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Chapter 42. The commissioner shall distribute funds under this | ||
section with the Foundation School Program payment to which the | ||
district is entitled as soon as practicable after the end of the | ||
school year as determined by the commissioner. [ |
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SECTION 2.09. Section 21.412(h), Education Code, is amended | ||
to read as follows: | ||
(h) A grant a school district receives under this section is | ||
in addition to the [ |
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Chapter 42. The commissioner shall distribute funds under this | ||
section with the Foundation School Program payment to which the | ||
district is entitled as soon as practicable after the end of the | ||
school year as determined by the commissioner. [ |
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SECTION 2.10. Section 21.413(h), Education Code, is amended | ||
to read as follows: | ||
(h) A grant a school district receives under this section is | ||
in addition to the [ |
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Chapter 42. The commissioner shall distribute funds under this | ||
section with the Foundation School Program payment to which the | ||
district is entitled as soon as practicable after the end of the | ||
school year as determined by the commissioner. [ |
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SECTION 2.11. Section 29.008(b), Education Code, is amended | ||
to read as follows: | ||
(b) Except as provided by Subsection (c), costs of an | ||
approved contract for residential placement may be paid from a | ||
combination of federal, state, and local funds. The local share of | ||
the total contract cost for each student is [ |
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[ |
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daily attendance in the district. If the contract involves a | ||
private facility, the state share of the total contract cost is that | ||
amount remaining after subtracting the local share. If the | ||
contract involves a public facility, the state share is that amount | ||
remaining after subtracting the local share from the portion of the | ||
contract that involves the costs of instructional and related | ||
services. For purposes of this subsection, "local tax effort" | ||
means the total amount of money generated by taxes imposed for debt | ||
service and enrichment [ |
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paid into a tax increment fund under Chapter 311, Tax Code. | ||
SECTION 2.12. Section 29.203(b), Education Code, is amended | ||
to read as follows: | ||
(b) A school district is entitled to the allotment provided | ||
by Section 42.157 for each eligible student using a public | ||
education grant. [ |
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SECTION 2.13. Section 30.003(b), Education Code, is amended | ||
to read as follows: | ||
(b) If the student is admitted to the school for a full-time | ||
program for the equivalent of two long semesters, the district's | ||
share of the cost is an amount equal to the sum of the dollar amount | ||
of enrichment [ |
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district for that year divided by the district's average daily | ||
attendance for the preceding year and a dollar amount determined by | ||
the commissioner. | ||
SECTION 2.14. Section 37.0061, Education Code, is amended | ||
to read as follows: | ||
Sec. 37.0061. FUNDING FOR ALTERNATIVE EDUCATION SERVICES IN | ||
JUVENILE RESIDENTIAL FACILITIES. A school district that provides | ||
education services to pre-adjudicated and post-adjudicated | ||
students who are confined by court order in a juvenile residential | ||
facility operated by a juvenile board is entitled to count such | ||
students in the district's average daily attendance for purposes of | ||
receipt of state funds under the Foundation School Program. [ |
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SECTION 2.15. Section 42.007(c), Education Code, is amended | ||
to read as follows: | ||
(c) The funding elements must include: | ||
(1) a basic allotment for the purposes of Section | ||
42.101 that[ |
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regular education program that meets all mandates of law and | ||
regulation; | ||
(2) adjustments designed to reflect the variation in | ||
known resource costs and costs of education beyond the control of | ||
school districts; | ||
(3) appropriate program cost differentials and other | ||
funding elements for the programs authorized under Subchapter C, | ||
with the program funding level expressed as dollar amounts and as | ||
weights applied to the adjusted basic allotment for the appropriate | ||
year; | ||
(4) the maximum guaranteed level of qualified state | ||
and local funds per student for the purposes of Subchapter F; | ||
(5) the enrichment [ |
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Subchapter F; | ||
(6) the computation of students in weighted average | ||
daily attendance under Section 42.302; and | ||
(7) the amount to be appropriated for the school | ||
facilities assistance program under Chapter 46. | ||
SECTION 2.16. Section 42.009, Education Code, is amended to | ||
read as follows: | ||
Sec. 42.009. DETERMINATION OF FUNDING LEVELS. (a) Not | ||
later than July 1 of each year, the commissioner shall determine for | ||
each school district whether the estimated amount of state and | ||
local funding per student in weighted average daily attendance to | ||
be provided to the district under this chapter [ |
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school year is less than the amount provided to the district for the | ||
2010-2011 school year. If the amount estimated to be provided is | ||
less, the commissioner shall certify the percentage decrease in | ||
funding to be provided to the district. | ||
(b) In making the determinations regarding funding levels | ||
required by Subsection (a), the commissioner shall: | ||
(1) make adjustments as necessary to reflect changes | ||
in a school district's enrichment [ |
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rate; and | ||
(2) [ |
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[ |
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attendance in accordance with this chapter as it existed on January | ||
1, 2011. | ||
SECTION 2.17. Section 42.101(a), Education Code, as | ||
effective until September 1, 2015, is amended to read as follows: | ||
(a) The basic allotment is [ |
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[ |
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SECTION 2.18. Section 42.101(a), Education Code, as | ||
effective September 1, 2015, is amended to read as follows: | ||
(a) For each student in average daily attendance, not | ||
including the time students spend each day in special education | ||
programs in an instructional arrangement other than mainstream or | ||
career and technology education programs, for which an additional | ||
allotment is made under Subchapter C, a district is entitled to an | ||
allotment equal to [ |
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SECTION 2.19. Section 42.101(c-3), Education Code, is | ||
amended to read as follows: | ||
(c-3) The regular program adjustment factor ("RPAF") is | ||
0.98 for the 2013-2014 and 2014-2015 school years or a greater | ||
amount established by appropriation, not to exceed 1.0. This | ||
subsection and Subsection [ |
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expire September 1, 2015. | ||
SECTION 2.20. Section 42.251(b), Education Code, is amended | ||
to read as follows: | ||
(b) The program shall be financed by: | ||
(1) ad valorem tax revenue generated by the state ad | ||
valorem tax under Section 3-a, Article VII, Texas Constitution [ |
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(2) enrichment ad valorem tax revenue generated by | ||
local school district effort [ |
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(3) state available school funds distributed in | ||
accordance with law; and | ||
(4) state funds appropriated for the purposes of | ||
public school education and allocated to each district in an amount | ||
sufficient to finance the cost of each district's Foundation School | ||
Program not covered by other funds specified in this subsection. | ||
SECTION 2.21. Section 42.25161(a), Education Code, is | ||
amended to read as follows: | ||
(a) The commissioner shall provide South Texas Independent | ||
School District with the amount of state aid necessary to ensure | ||
that the district receives an amount of state maintenance and | ||
operations [ |
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daily attendance that is at least [ |
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local maintenance and operations revenue the district would have | ||
received per student in weighted average daily attendance during | ||
the 2009-2010 school year under this chapter, as it existed on | ||
January 1, 2009, at a maintenance and operations tax rate equal to | ||
the product of the state compression percentage for the 2009-2010 | ||
school year, as established under former Section 42.2516, | ||
multiplied by the maintenance and operations tax rate adopted by | ||
the district for the 2005 tax year[ |
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SECTION 2.22. Section 42.2521(a), Education Code, is | ||
amended to read as follows: | ||
(a) For purposes of Chapter [ |
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chapter, and to the extent money specifically authorized to be used | ||
under this section is available, the commissioner shall adjust the | ||
taxable value of property in a school district that, due to factors | ||
beyond the control of the board of trustees, experiences a rapid | ||
decline in the tax base used in calculating taxable values in excess | ||
of four percent of the tax base used in the preceding year. | ||
SECTION 2.23. Section 42.2523(a), Education Code, is | ||
amended to read as follows: | ||
(a) For purposes of Chapter [ |
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chapter, the commissioner shall adjust the taxable value of | ||
property of a school district all or part of which is located in an | ||
area declared a disaster area by the governor under Chapter 418, | ||
Government Code, as necessary to ensure that the district receives | ||
funding based as soon as possible on property values as affected by | ||
the disaster. | ||
SECTION 2.24. Sections 42.2524(c) and (d), Education Code, | ||
are amended to read as follows: | ||
(c) The commissioner may provide reimbursement under this | ||
section only if funds are available for that purpose [ |
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[ |
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(1) [ |
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including amounts appropriated for those districts for that purpose | ||
to the disaster contingency fund established under Section 418.073, | ||
Government Code; or | ||
(2) [ |
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for that purpose, based on a determination by the commissioner that | ||
the amount appropriated for the Foundation School Program, | ||
including the facilities component as provided by Chapter 46, | ||
exceeds the amount to which districts are entitled under this | ||
chapter and Chapter 46[ |
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[ |
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(d) If the amount of money available for purposes of | ||
reimbursing school districts [ |
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disaster remediation costs, the commissioner shall reduce the | ||
amount of assistance provided to each of those districts | ||
proportionately. [ |
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SECTION 2.25. Sections 42.253(a), (c), and (h), Education | ||
Code, are amended to read as follows: | ||
(a) For each school year the commissioner shall determine: | ||
(1) the amount of money to which a school district is | ||
entitled under Subchapters B and C; | ||
(2) the amount of money to which a school district is | ||
entitled under Subchapter F; | ||
(3) the amount of money allocated to the district from | ||
the available school fund; and | ||
(4) [ |
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[ |
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share under Section 42.302. | ||
(c) Each school district is entitled to an amount equal to | ||
the difference for that district between the sum of Subsections | ||
(a)(1) and (a)(2) and the sum of Subsections (a)(3) and[ |
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(h) If the amount appropriated for the Foundation School | ||
Program for the second year of a state fiscal biennium is less than | ||
the amount to which school districts and open-enrollment charter | ||
schools are entitled for that year, the commissioner shall certify | ||
the amount of the difference to the Legislative Budget Board not | ||
later than January 1 of the second year of the state fiscal | ||
biennium. The Legislative Budget Board shall propose to the | ||
legislature that the certified amount be transferred to the | ||
foundation school fund from the economic stabilization fund and | ||
appropriated for the purpose of increases in allocations under this | ||
subsection. If the legislature fails during the regular session to | ||
enact the proposed transfer and appropriation and there are not | ||
funds available under Subsection (j), the commissioner shall adjust | ||
the total amounts due to each school district and open-enrollment | ||
charter school under this chapter [ |
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school[ |
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state and local revenue due to the district or school under this | ||
chapter [ |
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to all districts and schools results in an amount equal to the total | ||
adjustment necessary. The following fiscal year, [ |
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[ |
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section is increased by an amount equal to the adjustment made | ||
under this subsection[ |
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[ |
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SECTION 2.26. Sections 42.2531(a), (b), and (c), Education | ||
Code, are amended to read as follows: | ||
(a) The commissioner may make adjustments to amounts due to | ||
a school district under this chapter or Chapter 46[ |
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(b) A school district that has a major taxpayer, as | ||
determined by the commissioner, that because of a protest of the | ||
valuation of the taxpayer's property fails to pay all or a portion | ||
of the ad valorem taxes due to the district may apply to the | ||
commissioner to have the district's taxable value of property or ad | ||
valorem tax collections adjusted for purposes of this chapter or | ||
Chapter [ |
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to the extent the commissioner determines that making the | ||
adjustment will not: | ||
(1) in the fiscal year in which the adjustment is made, | ||
cause the amount to which school districts are entitled under this | ||
chapter to exceed the amount appropriated for purposes of the | ||
Foundation School Program for that year; and | ||
(2) if the adjustment is made in the first year of a | ||
state fiscal biennium, cause the amount to which school districts | ||
are entitled under this chapter for the second year of the biennium | ||
to exceed the amount appropriated for purposes of the Foundation | ||
School Program for that year. | ||
(c) The commissioner shall recover the benefit of any | ||
adjustment made under this section by making offsetting adjustments | ||
in the school district's taxable value of property or ad valorem tax | ||
collections for purposes of this chapter or Chapter [ |
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final determination of the taxable value of property that was the | ||
basis of the original adjustment, or in the second school year | ||
following the year in which the adjustment is made, whichever is | ||
earlier. | ||
SECTION 2.27. Section 42.257(b), Education Code, is amended | ||
to read as follows: | ||
(b) If the district would have received a greater amount | ||
from the foundation school fund for the applicable school year | ||
using the adjusted value, the commissioner shall add the difference | ||
to subsequent distributions to the district from the foundation | ||
school fund. [ |
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SECTION 2.28. Section 42.258(a-1), Education Code, is | ||
amended to read as follows: | ||
(a-1) Notwithstanding Subsection (a), the agency may | ||
recover an overallocation of state funds over a period not to exceed | ||
the subsequent five school years if the commissioner determines | ||
that the overallocation was the result of exceptional circumstances | ||
reasonably caused by statutory changes to Chapter [ |
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chapter and related reporting requirements. | ||
SECTION 2.29. Sections 42.259(b) and (f), Education Code, | ||
are amended to read as follows: | ||
(b) Payments from the foundation school fund to each | ||
[ |
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(1) 15 percent of the yearly entitlement of the | ||
district shall be paid in an installment to be made on or before the | ||
25th day of September of a fiscal year; | ||
(2) 80 percent of the yearly entitlement of the | ||
district shall be paid in eight equal installments to be made on or | ||
before the 25th day of October, November, December, January, March, | ||
May, June, and July; and | ||
(3) five percent of the yearly entitlement of the | ||
district shall be paid in an installment to be made on or before the | ||
25th day of February. | ||
(f) Any [ |
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owed to a district shall be paid to the district together with the | ||
September payment of the current fiscal year entitlement. | ||
SECTION 2.30. Section 42.260(b), Education Code, is amended | ||
to read as follows: | ||
(b) For each year, the commissioner shall certify to each | ||
school district or participating charter school the amount | ||
of additional funds to which the district or school is entitled | ||
due to the increase made by Chapter 1187 (H.B. 3343) [ |
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[ |
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[ |
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per weighted student per cent of tax effort under Section 42.302. | ||
SECTION 2.31. Sections 42.302(a), (a-1), (b), (c), (d), and | ||
(e), Education Code, are amended to read as follows: | ||
(a) Each school district is guaranteed a specified amount | ||
per weighted student in state and local funds for each cent of tax | ||
effort [ |
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45.003 [ |
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support[ |
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is determined by the formula: | ||
GYA = (GL X WADA X DTR X 100) - LR | ||
where: | ||
"GYA" is the guaranteed yield amount of state funds to be | ||
allocated to the district; | ||
"GL" is the dollar amount guaranteed level of state and local | ||
funds per weighted student per cent of tax effort, which is an | ||
amount described by Subsection (a-1) or a greater amount for any | ||
year provided by appropriation; | ||
"WADA" is the number of students in weighted average daily | ||
attendance, which is calculated by dividing the sum of the school | ||
district's allotments under Subchapters B and C, less any allotment | ||
to the district for transportation, any allotment under Section | ||
42.158 or 42.160, and 50 percent of the adjustment under Section | ||
42.102, by the basic allotment for the applicable year; | ||
"DTR" is the district enrichment tax rate of the school | ||
district, which is determined by subtracting the amount [ |
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specified by Subsection (b) from the total amount of enrichment | ||
[ |
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for the applicable school year and dividing the difference by the | ||
quotient of the district's taxable value of property as determined | ||
under Subchapter M, Chapter 403, Government Code, or, if | ||
applicable, under Section 42.2521, divided by 100; and | ||
"LR" is the local revenue, which is determined by multiplying | ||
"DTR" by the quotient of the district's taxable value of property as | ||
determined under Subchapter M, Chapter 403, Government Code, or, if | ||
applicable, under Section 42.2521, divided by 100. | ||
(a-1) [ |
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dollar amount guaranteed level of state and local funds per | ||
weighted student per cent of tax effort ("GL") for a school district | ||
is: | ||
(1) the greater of the amount of district tax revenue | ||
per weighted student per cent of tax effort that would be available | ||
to the Austin Independent School District, as determined by the | ||
commissioner in cooperation with the Legislative Budget Board, if | ||
the reduction of the limitation on tax increases as provided by | ||
Section 11.26(a-1), [ |
||
the amount of district tax revenue per weighted student per cent of | ||
tax effort used for purposes of this subdivision in the preceding | ||
school year, for the first six cents of [ |
||
enrichment [ |
||
|
||
|
||
|
||
and | ||
(2) $31.95, for the district's enrichment [ |
||
|
||
described by Subdivision (1). | ||
(b) In computing the district enrichment tax rate of a | ||
school district, the total amount of enrichment [ |
||
|
||
the amount of[ |
||
[ |
||
|
||
[ |
||
Chapter 311, Tax Code. | ||
(c) For purposes of this section, school district | ||
enrichment taxes for which credit is granted under Section 31.035, | ||
31.036, or 31.037, Tax Code, are considered taxes collected by the | ||
school district as if the taxes were paid when the credit for the | ||
taxes was granted. | ||
(d) For purposes of this section, the total amount of | ||
enrichment [ |
||
applicable school year by a school district with alternate tax | ||
dates, as authorized by Section 26.135, Tax Code, is the amount of | ||
taxes collected on or after January 1 of the year in which the | ||
school year begins and not later than December 31 of the same year. | ||
(e) For purposes of this section, school district | ||
enrichment taxes for which credit is granted under Subchapter D, | ||
Chapter 313, Tax Code, are considered taxes collected by the school | ||
district as if the taxes were paid when the credit for the taxes was | ||
granted. | ||
SECTION 2.32. Section 43.002(b), Education Code, is amended | ||
to read as follows: | ||
(b) Of the amounts available for transfer from the general | ||
revenue fund to the available school fund for the months of January | ||
and February of each fiscal year, no more than the amount necessary | ||
to enable the comptroller to distribute from the available school | ||
fund an amount equal to 9-1/2 percent of the estimated annual | ||
available school fund apportionment to [ |
||
districts[ |
||
|
||
|
||
from the general revenue fund to the available school fund. Any | ||
remaining amount that would otherwise be available for transfer for | ||
the months of January and February shall be transferred from the | ||
general revenue fund to the available school fund in equal amounts | ||
in June and in August of the same fiscal year. | ||
SECTION 2.33. Sections 44.004(c) and (c-1), Education Code, | ||
are amended to read as follows: | ||
(c) The notice of public meeting to discuss and adopt the | ||
budget and the proposed tax rate may not be smaller than one-quarter | ||
page of a standard-size or a tabloid-size newspaper, and the | ||
headline on the notice must be in 18-point or larger type. Subject | ||
to Subsection (d), the notice must: | ||
(1) contain a statement in the following form: | ||
"NOTICE OF PUBLIC MEETING TO DISCUSS BUDGET AND PROPOSED TAX RATE | ||
"The (name of school district) will hold a public meeting at | ||
(time, date, year) in (name of room, building, physical location, | ||
city, state). The purpose of this meeting is to discuss the school | ||
district's budget that will determine the tax rate that will be | ||
adopted. Public participation in the discussion is invited." The | ||
statement of the purpose of the meeting must be in bold type. In | ||
reduced type, the notice must state: "The tax rate that is | ||
ultimately adopted at this meeting or at a separate meeting at a | ||
later date may not exceed the proposed rate shown below unless the | ||
district publishes a revised notice containing the same information | ||
and comparisons set out below and holds another public meeting to | ||
discuss the revised notice."; | ||
(2) contain a section entitled "Comparison of Proposed | ||
Budget with Last Year's Budget," which must show the difference, | ||
expressed as a percent increase or decrease, as applicable, in the | ||
amounts budgeted for the preceding fiscal year and the amount | ||
budgeted for the fiscal year that begins in the current tax year for | ||
each of the following: | ||
(A) maintenance and operations; | ||
(B) enrichment; | ||
(C) debt service; and | ||
(D) [ |
||
(3) contain a section entitled "Total Appraised Value | ||
and Total Taxable Value," which must show the total appraised value | ||
and the total taxable value of all property and the total appraised | ||
value and the total taxable value of new property taxable by the | ||
district in the preceding tax year and the current tax year as | ||
calculated under Section 26.04, Tax Code; | ||
(4) contain a statement of the total amount of the | ||
outstanding and unpaid bonded indebtedness of the school district; | ||
(5) contain a section entitled "Comparison of Proposed | ||
Rates with Last Year's Rates," which must: | ||
(A) show in rows the tax rates described by | ||
Subparagraphs (i)-(iii), expressed as amounts per $100 valuation of | ||
property, for columns entitled "Enrichment [ |
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|
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sum of "Enrichment [ |
||
Sinking Fund": | ||
(i) the school district's "Last Year's | ||
Rate"; | ||
(ii) the "Rate to Maintain Same Level of | ||
Enrichment [ |
||
which: | ||
(a) in the case of "Enrichment | ||
[ |
||
the current taxable value for the district, as certified by the | ||
chief appraiser under Section 26.01, Tax Code, and as adjusted to | ||
reflect changes made by the chief appraiser as of the time the | ||
notice is prepared, would impose taxes in an amount that, when added | ||
to state funds to be distributed to the district under Subchapter F, | ||
Chapter 42, would provide the same amount of enrichment | ||
[ |
||
under Subchapter F, Chapter 42, per student in average daily | ||
attendance for the applicable school year that was available to the | ||
district in the preceding school year; and | ||
(b) in the case of "Interest & Sinking | ||
Fund," is the tax rate that, when applied to the current taxable | ||
value for the district, as certified by the chief appraiser under | ||
Section 26.01, Tax Code, and as adjusted to reflect changes made by | ||
the chief appraiser as of the time the notice is prepared, and when | ||
multiplied by the district's anticipated collection rate, would | ||
impose taxes in an amount that, when added to state funds to be | ||
distributed to the district under Chapter 46 and any excess taxes | ||
collected to service the district's debt during the preceding tax | ||
year but not used for that purpose during that year, would provide | ||
the amount required to service the district's debt; and | ||
(iii) the "Proposed Rate"; | ||
(B) contain fourth and fifth columns aligned with | ||
the columns required by Paragraph (A) that show, for each row | ||
required by Paragraph (A): | ||
(i) the "Local Enrichment Revenue per | ||
Student," which is computed by multiplying the district's total | ||
taxable value of property, as certified by the chief appraiser for | ||
the applicable school year under Section 26.01, Tax Code, and as | ||
adjusted to reflect changes made by the chief appraiser as of the | ||
time the notice is prepared, by the total enrichment tax rate, and | ||
dividing the product by the number of students in average daily | ||
attendance in the district for the applicable school year; and | ||
(ii) the "State Revenue per Student," which | ||
is computed by determining the amount of state aid received or to be | ||
received by the district under Chapters 42, 43, and 46 and dividing | ||
that amount by the number of students in average daily attendance in | ||
the district for the applicable school year; and | ||
(C) contain an asterisk after each calculation | ||
for "Interest & Sinking Fund" and a footnote to the section that, in | ||
reduced type, states "The Interest & Sinking Fund tax revenue is | ||
used to pay for bonded indebtedness on construction, equipment, or | ||
both. The bonds, and the tax rate necessary to pay those bonds, | ||
were approved by the voters of this district."; | ||
(6) contain a section entitled "Comparison of Proposed | ||
Levy with Last Year's Levy on Average Residence," which must: | ||
(A) show in rows the information described by | ||
Subparagraphs (i)-(iv), rounded to the nearest dollar, for columns | ||
entitled "Last Year" and "This Year": | ||
(i) "Average Market Value of Residences," | ||
determined using the same group of residences for each year; | ||
(ii) "Average Taxable Value of Residences," | ||
determined after taking into account the limitation on the | ||
appraised value of residences under Section 23.23, Tax Code, and | ||
after subtracting all homestead exemptions applicable in each year, | ||
other than exemptions available only to disabled persons or persons | ||
65 years of age or older or their surviving spouses, and using the | ||
same group of residences for each year; | ||
(iii) "Last Year's Rate Versus Proposed | ||
Rate per $100 Value"; and | ||
(iv) "Taxes Due on Average Residence," | ||
determined using the same group of residences for each year; and | ||
(B) contain the following | ||
information: "Increase (Decrease) in Taxes" expressed in dollars | ||
and cents, which is computed by subtracting the "Taxes Due on | ||
Average Residence" for the preceding tax year from the "Taxes Due on | ||
Average Residence" for the current tax year; | ||
(7) contain the following statement in bold | ||
print: "Under state law, the dollar amount of school taxes imposed | ||
on the residence of a person 65 years of age or older or of the | ||
surviving spouse of such a person, if the surviving spouse was 55 | ||
years of age or older when the person died, may not be increased | ||
above the amount paid in the first year after the person turned 65, | ||
regardless of changes in tax rate or property value."; | ||
(8) contain the following statement in bold | ||
print: "Notice of Rollback Rate: The highest tax rate the | ||
district can adopt before requiring voter approval at an election | ||
is (the school district rollback rate determined under Section | ||
26.08, Tax Code). This election will be automatically held if the | ||
district adopts a rate in excess of the rollback rate of (the school | ||
district rollback rate)."; and | ||
(9) contain a section entitled "Fund Balances," which | ||
must include the estimated amount of interest and sinking fund | ||
balances and the estimated amount of maintenance and operation or | ||
general fund balances remaining at the end of the current fiscal | ||
year that are not encumbered with or by corresponding debt | ||
obligation, less estimated funds necessary for the operation of the | ||
district before the receipt of the first payment under Chapter 42 in | ||
the succeeding school year. | ||
(c-1) The notice described by Subsection (c) must state in a | ||
distinct row or on a separate or individual line for each of the | ||
following taxes: | ||
(1) the proposed rate of the school district's | ||
enrichment [ |
||
heading "Enrichment [ |
||
(2) if the school district has issued ad valorem tax | ||
bonds under Section 45.001, the proposed rate of the tax to pay for | ||
the bonds, under the heading "School Debt Service Tax Approved by | ||
Local Voters." | ||
SECTION 2.34. Section 45.002, Education Code, is amended to | ||
read as follows: | ||
Sec. 45.002. ENRICHMENT [ |
||
governing board of an independent school district, including the | ||
city council or commission that has jurisdiction over a municipally | ||
controlled independent school district, the governing board of a | ||
rural high school district, and the commissioners court of a | ||
county, on behalf of each common school district under its | ||
jurisdiction, may levy, assess, and collect annual ad valorem taxes | ||
for the purpose of providing an enriched educational program | ||
[ |
||
Section 45.003. | ||
(b) A reference in law to a school district maintenance tax | ||
or rate or a maintenance and operations tax or rate means an | ||
enrichment tax or rate authorized by this section. | ||
SECTION 2.35. Section 45.003(d), Education Code, is amended | ||
to read as follows: | ||
(d) A proposition submitted to authorize the levy of | ||
enrichment [ |
||
the governing board or commissioners court may levy, assess, and | ||
collect annual ad valorem enrichment taxes [ |
||
|
||
stated in the proposition. For any year, the enrichment | ||
[ |
||
district may not exceed the rate [ |
||
|
||
|
||
SECTION 2.36. Section 45.104(a), Education Code, is amended | ||
to read as follows: | ||
(a) The board of trustees of any school district may pledge | ||
its delinquent taxes levied for enrichment [ |
||
for specific past, current, and future school years as security for | ||
a loan, and may evidence any such loan with negotiable notes, and | ||
the delinquent taxes pledged shall be applied against the principal | ||
and interest of the loan. Negotiable notes issued under this | ||
subsection must mature not more than 20 years from their date. | ||
SECTION 2.37. Section 45.108(a), Education Code, is amended | ||
to read as follows: | ||
(a) Independent or consolidated school districts may borrow | ||
money for the purpose of paying maintenance expenses and may | ||
evidence those loans with negotiable notes, except that the loans | ||
may not at any time exceed 75 percent of the previous year's income. | ||
The notes may be payable from and secured by a lien on and pledge of | ||
any available funds of the district, including proceeds of an | ||
enrichment [ |
||
"maintenance expenditures" as used in this section means any lawful | ||
expenditure of the school district other than payment of principal | ||
of and interest on bonds. The term includes all costs incurred in | ||
connection with environmental cleanup and asbestos cleanup and | ||
removal programs implemented by school districts or in connection | ||
with the maintenance, repair, rehabilitation, or replacement of | ||
heating, air conditioning, water, sanitation, roofing, flooring, | ||
electric, or other building systems of existing school properties. | ||
Notes issued pursuant to this section may be issued to mature in not | ||
more than 20 years from their date. Notes issued for a term longer | ||
than one year must be treated as "debt" as defined in Section | ||
26.012(7), Tax Code. | ||
SECTION 2.38. Sections 45.109(c) and (d), Education Code, | ||
are amended to read as follows: | ||
(c) The consideration for a contract under this section may | ||
be paid from any source available to the independent school | ||
district. If voted as provided by this section, the district may | ||
pledge to the payment of the contract an annual enrichment | ||
[ |
||
provide all of the consideration. If voted and pledged, the | ||
enrichment [ |
||
collected annually in the same manner as provided by general law | ||
applicable to independent school districts for other enrichment | ||
[ |
||
(d) An enrichment [ |
||
the payment of any contract under this section or assessed, levied, | ||
or collected unless an election is held in the district and the | ||
enrichment [ |
||
the qualified voters of the district voting at the election. The | ||
election order for an election under this subsection must include | ||
the polling place or places and any other matters considered | ||
advisable by the board of trustees. | ||
SECTION 2.39. Section 45.111(b), Education Code, is amended | ||
to read as follows: | ||
(b) The governing body of the district shall provide for the | ||
payment of the certificates issued under this section by | ||
appropriating and pledging local school funds derived from | ||
enrichment [ |
||
[ |
||
Section 130.122; Chapter 273, Acts of the 53rd Legislature, Regular | ||
Session, 1953 (Article 2784g, Vernon's Texas Civil Statutes); or | ||
other similar law that limits the amount of tax that may be levied | ||
for enrichment or maintenance purposes, as distinguished from bond | ||
requirements. The appropriation and pledge may be in the nature of | ||
a continuing irrevocable pledge to apply the first moneys collected | ||
annually from the tax levy to the payment of the obligations or by | ||
the irrevocable present levy and appropriation of the amount of the | ||
enrichment or maintenance tax required to meet the annual debt | ||
service requirements of the obligations, in which event the | ||
governing body shall covenant to annually set aside the amount in | ||
the annual tax levy, showing the same is a portion of the enrichment | ||
or maintenance tax. The governing body shall annually budget the | ||
amount required to pay the principal and interest of the | ||
obligations that may be scheduled to become due in any fiscal year. | ||
This section may not be construed as permitting the levy of an | ||
enrichment or [ |
||
by the qualified voters of the district. | ||
SECTION 2.40. Section 45.156(c), Education Code, is amended | ||
to read as follows: | ||
(c) The consideration payable by the district under a | ||
contract may be paid from any source available to the district. If | ||
voted, the district may pledge to the payment of the contract an | ||
annual enrichment [ |
||
without limitation, to provide all or part of the consideration. If | ||
voted and pledged, the enrichment [ |
||
assessed, levied, and collected annually in the same manner as | ||
provided by general law applicable to independent school districts | ||
for other enrichment [ |
||
|
||
or assessed, levied, or collected unless an election is held in the | ||
district, and the enrichment [ |
||
favorably voted by a majority of the qualified voters of the | ||
district. The election order for an election under this subsection | ||
must include the polling place or places and any other matters | ||
considered advisable by the board of trustees. | ||
SECTION 2.41. Section 45.251(2), Education Code, is amended | ||
to read as follows: | ||
(2) "Foundation School Program" means the program | ||
established under Chapters [ |
||
program of state appropriated funding for school districts in this | ||
state. | ||
SECTION 2.42. Section 45.261(a), Education Code, is amended | ||
to read as follows: | ||
(a) If the commissioner orders payment from the money | ||
appropriated to the Foundation School Program on behalf of a school | ||
district [ |
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|
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withhold the amount paid from the first state money payable to the | ||
district. [ |
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|
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|
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Amounts withheld [ |
||
for the Foundation School Program. | ||
SECTION 2.43. Section 46.003(d), Education Code, is amended | ||
to read as follows: | ||
(d) The amount budgeted by a district for payment of | ||
eligible bonds may include: | ||
(1) bond taxes collected in the current school year; | ||
(2) bond taxes collected in a preceding school year in | ||
excess of the amount necessary to pay the district's share of actual | ||
debt service on bonds in that year, provided that the taxes were not | ||
used to generate other state financial assistance for the district; | ||
[ |
||
(3) enrichment [ |
||
collected in the current school year or a preceding school year in | ||
excess of the amount eligible to be used to generate other state | ||
financial assistance for the district; or | ||
(4) maintenance and operations taxes collected in a | ||
preceding school year in excess of the amount eligible to be used to | ||
generate other state financial assistance for the district. | ||
SECTION 2.44. Section 46.004(a), Education Code, is amended | ||
to read as follows: | ||
(a) A district may receive state assistance in connection | ||
with a lease-purchase agreement concerning an instructional | ||
facility. For purposes of this subchapter: | ||
(1) taxes levied for purposes of enrichment | ||
[ |
||
share of the payments under a lease-purchase agreement for which | ||
the district receives state assistance under this subchapter are | ||
considered to be bond taxes; and | ||
(2) payments under a lease-purchase agreement are | ||
considered to be payments of principal of and interest on bonds. | ||
SECTION 2.45. Section 46.032(c), Education Code, is amended | ||
to read as follows: | ||
(c) The amount budgeted by a district for payment of | ||
eligible bonds may include: | ||
(1) bond taxes collected in the current school year; | ||
(2) bond taxes collected in a preceding school year in | ||
excess of the amount necessary to pay the district's share of actual | ||
debt service on bonds in that year, provided that the taxes were not | ||
used to generate other state financial assistance for the district; | ||
[ |
||
(3) enrichment [ |
||
collected in the current school year or a preceding school year in | ||
excess of the amount eligible to be used to generate other state | ||
financial assistance for the district; or | ||
(4) maintenance and operations taxes collected in a | ||
preceding school year in excess of the amount eligible to be used to | ||
generate other state financial assistance for the district. | ||
SECTION 2.46. Section 78.10(g), Education Code, is amended | ||
to read as follows: | ||
(g) For each student enrolled in the academy, the academy is | ||
entitled to allotments from the foundation school fund under | ||
Chapter 42 as if the academy were a school district [ |
||
|
||
year the amount of the allotments under this subsection exceeds the | ||
amount of state funds paid to the academy in the first fiscal year | ||
of the academy's operation, the commissioner of education shall set | ||
aside from the total amount of funds to which school districts are | ||
entitled under Section 42.253(c) an amount equal to the excess | ||
amount and shall distribute that amount to the academy. After | ||
deducting the amount set aside and paid to the academy by the | ||
commissioner of education under this subsection, the commissioner | ||
of education shall reduce the amount to which each district is | ||
entitled under Section 42.253(c) in the manner described by Section | ||
42.253(h). A determination of the commissioner of education under | ||
this subsection is final and may not be appealed. | ||
SECTION 2.47. Section 87.208, Education Code, is amended to | ||
read as follows: | ||
Sec. 87.208. SEABORNE CONSERVATION CORPS. If the board of | ||
regents of The Texas A&M University System administers a program | ||
that is substantially similar to the Seaborne Conservation Corps as | ||
it was administered by the board during the 1998-1999 school year, | ||
the program is entitled, for each student enrolled, to allotments | ||
from the Foundation School Program under Chapter 42 as if the | ||
program were a school district[ |
||
|
||
|
||
|
||
SECTION 2.48. Section 87.505(g), Education Code, is amended | ||
to read as follows: | ||
(g) For each student enrolled in the academy, the academy is | ||
entitled to allotments from the foundation school fund under | ||
Chapter 42 as if the academy were a school district [ |
||
|
||
year the amount of the allotments under this subsection exceeds the | ||
amount of state funds paid to the academy in the first fiscal year | ||
of the academy's operation, the commissioner of education shall set | ||
aside from the total amount of funds to which school districts are | ||
entitled under Section 42.253(c) an amount equal to the excess | ||
amount and shall distribute that amount to the academy. After | ||
deducting the amount set aside and paid to the academy by the | ||
commissioner of education under this subsection, the commissioner | ||
of education shall reduce the amount to which each district is | ||
entitled under Section 42.253(c) in the manner described by Section | ||
42.253(h). A determination of the commissioner of education under | ||
this subsection is final and may not be appealed. | ||
SECTION 2.49. Section 96.707(k), Education Code, is amended | ||
to read as follows: | ||
(k) For each student enrolled in the academy, the academy is | ||
entitled to allotments from the Foundation School Program under | ||
Chapter 42 as if the academy were a school district[ |
||
|
||
|
||
SECTION 2.50. Section 105.301(e), Education Code, is | ||
amended to read as follows: | ||
(e) The academy is not subject to the provisions of this | ||
code, or to the rules of the Texas Education Agency, regulating | ||
public schools, except that: | ||
(1) professional employees of the academy are entitled | ||
to the limited liability of an employee under Section 22.0511, | ||
22.0512, or 22.052; | ||
(2) a student's attendance at the academy satisfies | ||
compulsory school attendance requirements; and | ||
(3) for each student enrolled, the academy is entitled | ||
to allotments from the foundation school program under Chapter 42 | ||
as if the academy were a school district [ |
||
|
||
SECTION 2.51. Section 403.302(a), Government Code, is | ||
amended to read as follows: | ||
(a) The comptroller shall conduct a study using comparable | ||
sales and generally accepted auditing and sampling techniques to | ||
determine the total taxable value of all property in each school | ||
district. The study shall determine the taxable value of all | ||
property and of each category of property in the district and the | ||
productivity value of all land that qualifies for appraisal on the | ||
basis of its productive capacity and for which the owner has applied | ||
for and received a productivity appraisal. [ |
||
|
||
|
||
SECTION 2.52. Section 21.01, Tax Code, is amended to read as | ||
follows: | ||
Sec. 21.01. REAL PROPERTY. Real property is taxable by a | ||
taxing unit if located in the unit on January 1[ |
||
|
||
SECTION 2.53. Section 21.02(a), Tax Code, is amended to | ||
read as follows: | ||
(a) Except as provided by Subsection [ |
||
(e) and by Sections 21.021, 21.04, and 21.05, tangible personal | ||
property is taxable by a taxing unit if: | ||
(1) it is located in the unit on January 1 for more | ||
than a temporary period; | ||
(2) it normally is located in the unit, even though it | ||
is outside the unit on January 1, if it is outside the unit only | ||
temporarily; | ||
(3) it normally is returned to the unit between uses | ||
elsewhere and is not located in any one place for more than a | ||
temporary period; or | ||
(4) the owner resides (for property not used for | ||
business purposes) or maintains the owner's principal place of | ||
business in this state (for property used for business purposes) in | ||
the unit and the property is taxable in this state but does not have | ||
a taxable situs pursuant to Subdivisions (1) through (3) [ |
||
|
||
SECTION 2.54. Section 26.08(n), Tax Code, is amended to | ||
read as follows: | ||
(n) For purposes of this section, the rollback tax rate of a | ||
school district [ |
||
|
||
(1) for the 2014 [ |
||
(A) for a district whose maintenance and | ||
operations ad valorem tax rate for the 2013 tax year was at least $1 | ||
per $100 of taxable value, the sum of the following: | ||
(i) the rate that is equal to the greater of | ||
$0.04 per $100 of taxable value or the difference between the | ||
maintenance and operations ad valorem tax rate of the district for | ||
the 2013 tax year and the rate of $1 per $100 of taxable value; and | ||
(ii) the district's current debt rate; and | ||
(B) for a district whose maintenance and | ||
operations ad valorem tax rate for the 2013 tax year was less than | ||
$1 per $100 of taxable value, the district's current debt rate; [ |
||
|
||
|
||
|
||
|
||
(2) for the 2015, 2016, and 2017 [ |
||
tax years: | ||
(A) for a district described by Subdivision | ||
(1)(A), the sum of the following: | ||
(i) the rate described by Subdivision | ||
(1)(A)(i); | ||
(ii) the rate that is equal to the sum of | ||
the differences for the 2014 and each subsequent tax year between | ||
the adopted tax rate of the district for that year if the rate was | ||
approved at an election under this section and the rollback tax rate | ||
of the district for that year; and | ||
(iii) the district's current debt rate; and | ||
(B) for a district described by Subdivision | ||
(1)(B), the sum of the following: | ||
(i) the rate that is equal to the sum of the | ||
differences for the 2014 and each subsequent tax year between the | ||
adopted tax rate of the district for that year if the rate was | ||
approved at an election under this section and the rollback tax rate | ||
of the district for that year; and | ||
(ii) the district's current debt rate; and | ||
(3) for the 2018 and subsequent tax years: | ||
(A) for a district described by Subdivision | ||
(1)(A), the sum of the following: | ||
(i) the rate described by Subdivision | ||
(1)(A)(i); | ||
(ii) the rate that is equal to the sum of | ||
the differences for the 2014 and each subsequent tax year between | ||
the adopted tax rate of the district for that year if the rate was | ||
approved at an election under this section and the rollback tax rate | ||
of the district for that year; and | ||
(iii) the district's current debt rate; and | ||
(B) for a district described by Subdivision | ||
(1)(B), the sum of the following: | ||
(i) the rate that is equal to the greater of | ||
$0.04 per $100 of taxable value or the sum of the differences for | ||
the 2014 and each subsequent tax year between the adopted tax rate | ||
of the district for that year if the rate was approved at an | ||
election under this section and the rollback tax rate of the | ||
district for that year; and | ||
(ii) the district's current debt rate[ |
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SECTION 2.55. Section 312.210(b), Tax Code, is amended to | ||
read as follows: | ||
(b) A tax abatement agreement with the owner of real | ||
property or tangible personal property that is located in the | ||
reinvestment zone described by Subsection (a) and in a school | ||
district [ |
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(1) the portion of the value of the property in the | ||
amount specified in the joint agreement among the municipality, | ||
county, and junior college district; and | ||
(2) an amount equal to 10 percent of the maximum | ||
portion of the value of the property that may under Section | ||
312.204(a) be otherwise exempted from taxation. | ||
ARTICLE 3. REPEALER; TRANSITION; EFFECTIVE DATE | ||
SECTION 3.01. (a) The following provisions of the | ||
Education Code are repealed: | ||
(1) Section 7.055(b)(34); | ||
(2) Section 8.056; | ||
(3) Sections 13.054(f) and (g); | ||
(4) Section 29.203(g); | ||
(5) Chapter 41; | ||
(6) Sections 42.101(c-1) and (c-2); | ||
(7) Section 42.158(e); | ||
(8) Section 42.160(b); | ||
(9) Section 42.2516; | ||
(10) Section 42.252; | ||
(11) Section 42.2523(c); | ||
(12) Sections 42.2524(f) and (g); | ||
(13) Section 42.253(c-1); | ||
(14) Sections 42.259(a), (c), and (d); | ||
(15) Section 42.261; | ||
(16) Sections 42.302(a-2) and (f); | ||
(17) Section 42.303; and | ||
(18) Section 45.003(f). | ||
(b) The following sections of Chapter 4 (S.B. 1), Acts of | ||
the 82nd Legislature, 1st Called Session, 2011, which are effective | ||
September 1, 2017, are repealed: | ||
(1) Section 57.03, which amended Section 12.106(a), | ||
Education Code; | ||
(2) Section 57.18, which amended the heading to | ||
Section 42.2516, Education Code; | ||
(3) Section 57.19, which amended Section 42.2516(a), | ||
Education Code; | ||
(4) Section 57.23, which amended Section 42.253(h), | ||
Education Code; | ||
(5) Section 57.29, which amended Section 26.08(i), Tax | ||
Code; and | ||
(6) Section 57.32, which repealed the following | ||
provisions: | ||
(A) Sections 41.0041, 42.25161, 42.2523(c), | ||
42.2524(g), 42.253(c-1), and 42.261, Education Code; | ||
(B) Sections 42.2516(b), (b-1), (b-2), (c), (d), | ||
(e), (f), (f-1), (f-2), (f-3), and (i), Education Code; and | ||
(C) Sections 26.08(i-1) and (j), Tax Code. | ||
(c) The following provisions of the Tax Code are repealed: | ||
(1) Sections 11.26(a-2) and (a-3); | ||
(2) Sections 21.02(b) and (c); | ||
(3) Section 25.25(k); | ||
(4) Sections 26.08(i), (i-1), (j), (o), and (p); and | ||
(5) Section 312.210(c). | ||
SECTION 3.02. (a) Sections 45.002 and 45.003, Education | ||
Code, as amended by this Act, apply beginning with the 2014 tax | ||
year. | ||
(b) The changes in law made by this Act to Sections 45.002 | ||
and 45.003, Education Code, do not affect the authority of a school | ||
district to collect and use delinquent ad valorem taxes authorized | ||
under those sections for the 2013 or an earlier tax year. | ||
SECTION 3.03. Except as otherwise provided by this Act, the | ||
changes in law made by this Act to the Education Code apply | ||
beginning with the 2014-2015 school year. | ||
SECTION 3.04. The changes in law made by this Act to Chapter | ||
41, Tax Code, apply only to a challenge or protest under that | ||
chapter for which the challenge petition or notice of protest is | ||
filed on or after the effective date of this Act. A challenge or | ||
protest for which the challenge petition or notice of protest was | ||
filed before the effective date of this Act is covered by the law in | ||
effect when the petition or notice was filed, and the former law is | ||
continued in effect for that purpose. | ||
SECTION 3.05. The changes in law made by this Act apply to | ||
each tax year that begins on or after January 1, 2014. The changes | ||
in law do not apply to a tax year that begins before January 1, 2014, | ||
and the law as it existed before January 1, 2014, is continued in | ||
effect for purposes of taxes imposed in that tax year. | ||
SECTION 3.06. This Act takes effect January 1, 2014, but | ||
only if the constitutional amendment proposed by the 83rd | ||
Legislature, Regular Session, 2013, imposing a state property tax | ||
for public education, authorizing the legislature to establish for | ||
purposes of that tax a limit on the maximum appraised value of a | ||
residence homestead of 105 percent of the appraised value of the | ||
property for the preceding tax year, prohibiting school district | ||
property taxes for maintenance purposes, and authorizing school | ||
district property taxes for educational enrichment is approved by | ||
the voters. If that amendment is not approved by the voters, this | ||
Act has no effect. |