Bill Text: TX SB3 | 2023-2024 | 88th Legislature | Engrossed
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to providing property tax relief through the public school finance system, exemptions, limitations on appraisals and taxes, and property tax administration.
Spectrum: Slight Partisan Bill (Republican 87-29)
Status: (Engrossed - Dead) 2023-05-26 - House appoints conferees-reported [SB3 Detail]
Download: Texas-2023-SB3-Engrossed.html
Bill Title: Relating to providing property tax relief through the public school finance system, exemptions, limitations on appraisals and taxes, and property tax administration.
Spectrum: Slight Partisan Bill (Republican 87-29)
Status: (Engrossed - Dead) 2023-05-26 - House appoints conferees-reported [SB3 Detail]
Download: Texas-2023-SB3-Engrossed.html
By: Bettencourt, et al. | S.B. No. 3 |
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relating to an increase in the amount of certain exemptions from ad | ||
valorem taxation by a school district applicable to residence | ||
homesteads, an adjustment in the amount of the limitation on school | ||
district ad valorem taxes imposed on the residence homesteads of | ||
the elderly or disabled to reflect increases in the exemption | ||
amounts, and the protection of school districts against the | ||
resulting loss in local revenue. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Sections 11.13(b) and (c), Tax Code, are amended | ||
to read as follows: | ||
(b) An adult is entitled to exemption from taxation by a | ||
school district of $70,000 [ |
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adult's residence homestead, except that only $5,000 of the | ||
exemption applies 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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entitled to an exemption from taxation by a school district of | ||
$30,000 [ |
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residence homestead. | ||
SECTION 2. Section 11.26, Tax Code, is amended by amending | ||
Subsections (a), (a-10), and (o) and adding Subsections (a-11) and | ||
(a-12) 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. A school | ||
district may not increase the total annual amount of ad 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 school district taxes imposed on the | ||
residence homestead in the next year are less than the amount of | ||
taxes imposed in that first year, a school 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-10) Notwithstanding the other provisions of this | ||
section, if in the 2024 or a subsequent tax year an individual | ||
qualifies for a limitation on tax increases provided by this | ||
section on the individual's residence homestead, the amount of the | ||
limitation provided by this section on the homestead is equal to the | ||
amount computed by: | ||
(1) multiplying the taxable value of the homestead in | ||
the preceding tax year by a tax rate equal to the difference between | ||
the school district's maximum compressed rate for the preceding tax | ||
year and the district's maximum compressed rate for the current tax | ||
year; | ||
(2) subtracting the amount computed under Subdivision | ||
(1) from the amount of tax the district imposed on the homestead in | ||
the preceding tax year; [ |
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(3) adding any tax imposed in the current tax year | ||
attributable to improvements made in the preceding tax year as | ||
provided by Subsection (b) to the amount computed under Subdivision | ||
(2); | ||
(4) multiplying the amount of any increase in the | ||
current tax year as compared to the preceding tax year in the | ||
aggregate amount of the exemptions to which the individual is | ||
entitled under Sections 11.13(b) and (c) by the school district's | ||
tax rate for the current tax year; and | ||
(5) subtracting the amount computed under Subdivision | ||
(4) from the amount computed under Subdivision (3). | ||
(a-11) This subsection applies only to an individual who in | ||
the 2023 tax year qualifies for a limitation under this section and | ||
for whom the 2022 tax year or an earlier tax year was the first tax | ||
year the individual or the individual's spouse qualified for an | ||
exemption under Section 11.13(c). The amount of the limitation | ||
provided by this section on the residence homestead of an | ||
individual to which this subsection applies for the 2023 tax year is | ||
the amount of the limitation as computed under Subsection (a-5), | ||
(a-6), (a-7), (a-8), or (a-9) of this section, as applicable, less | ||
an amount equal to the product of $50,000 and the tax rate of the | ||
school district for the 2023 tax year. This subsection expires | ||
January 1, 2025. | ||
(a-12) This subsection applies only to an individual who in | ||
the 2023 tax year qualifies for a limitation under this section and | ||
for whom the 2021 tax year or an earlier tax year was the first tax | ||
year the individual or the individual's spouse qualified for an | ||
exemption under Section 11.13(c). The amount of the limitation | ||
provided by this section on the residence homestead of an | ||
individual to which this subsection applies for the 2023 tax year is | ||
the amount of the limitation as computed under Subsection (a-11) of | ||
this section less an amount equal to the product of $15,000 and the | ||
tax rate of the school district for the 2022 tax year. This | ||
subsection expires January 1, 2025. | ||
(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 3. Section 25.23, Tax Code, is amended by adding | ||
Subsection (a-1) to read as follows: | ||
(a-1) This subsection applies only to the appraisal records | ||
for the 2023 tax year. If the appraisal records submitted to the | ||
appraisal review board include the taxable value of residence | ||
homesteads or show the amount of the exemptions under Sections | ||
11.13(b) and (c) applicable to residence homesteads, the chief | ||
appraiser shall prepare supplemental appraisal records that | ||
reflect exemption amounts under those sections of $70,000 and | ||
$30,000, respectively. This subsection expires December 31, 2024. | ||
SECTION 4. Section 26.04, Tax Code, is amended by adding | ||
Subsections (a-1) and (c-1) to read as follows: | ||
(a-1) On receipt of the appraisal roll for the 2023 tax | ||
year, the assessor for a school district shall determine the total | ||
taxable value of property taxable by the school district and the | ||
taxable value of new property based on a residence homestead | ||
exemption under Section 11.13(b) of $70,000 and a residence | ||
homestead exemption under Section 11.13(c) of $30,000. This | ||
subsection expires December 31, 2024. | ||
(c-1) An officer or employee designated by the governing | ||
body of a school district shall calculate the no-new-revenue tax | ||
rate and the voter-approval tax rate of the school district for the | ||
2023 tax year based on a residence homestead exemption under | ||
Section 11.13(b) of $70,000 and a residence homestead exemption | ||
under Section 11.13(c) of $30,000. This subsection expires | ||
December 31, 2024. | ||
SECTION 5. Section 26.08, Tax Code, is amended by adding | ||
Subsection (q) to read as follows: | ||
(q) For purposes of this section, the voter-approval tax | ||
rate of a school district for the 2023 tax year shall be calculated | ||
based on a residence homestead exemption under Section 11.13(b) of | ||
$70,000 and a residence homestead exemption under Section 11.13(c) | ||
of $30,000. This subsection expires December 31, 2024. | ||
SECTION 6. Section 26.09, Tax Code, is amended by adding | ||
Subsection (c-1) to read as follows: | ||
(c-1) The assessor for a school district shall calculate the | ||
amount of tax imposed by the school district on a residence | ||
homestead for the 2023 tax year based on exemptions under Sections | ||
11.13(b) and (c) of $40,000 and $10,000, respectively, and | ||
separately based on exemptions under those subsections of $70,000 | ||
and $30,000, respectively. This subsection expires December 31, | ||
2024. | ||
SECTION 7. Section 26.15, Tax Code, is amended by adding | ||
Subsection (h) to read as follows: | ||
(h) The assessor for a school district shall correct the tax | ||
roll for the school district for the 2023 tax year to reflect the | ||
results of the election to approve the constitutional amendment | ||
proposed by S.J.R. 3, 88th Legislature, Regular Session, 2023. | ||
This subsection expires December 31, 2024. | ||
SECTION 8. Section 31.01, Tax Code, is amended by adding | ||
Subsections (d-2), (d-3), (d-4), and (d-5) to read as follows: | ||
(d-2) This subsection and Subsections (d-3) and (d-4) apply | ||
only to taxes imposed by a school district on a residence homestead | ||
for the 2023 tax year. The assessor for the school district shall | ||
compute the amount of taxes imposed and the other information | ||
required by this section based on a residence homestead exemption | ||
under Section 11.13(b) of $70,000 and a residence homestead | ||
exemption under Section 11.13(c) of $30,000. The tax bill or the | ||
separate statement must indicate that the bill is a provisional tax | ||
bill and include a statement in substantially the following form: | ||
"If the amount of the exemption from ad valorem taxation by a | ||
school district of a residence homestead had not been increased by | ||
the Texas Legislature, your tax bill would have been $____ (insert | ||
amount equal to the sum of the amount calculated under Section | ||
26.09(c-1) based on an exemption under Section 11.13(b) of $40,000 | ||
and an exemption under Section 11.13(c) of $10,000 and the total | ||
amount of taxes imposed by the other taxing units whose taxes are | ||
included in the bill). Because of action by the Texas Legislature | ||
increasing the amounts of certain residence homestead exemptions, | ||
your tax bill has been lowered by $____ (insert difference between | ||
amount calculated under Section 26.09(c-1) based on an exemption | ||
under Section 11.13(b) of $40,000 and an exemption under Section | ||
11.13(c) of $10,000 and amount calculated under Section 26.09(c-1) | ||
based on an exemption under Section 11.13(b) of $70,000 and an | ||
exemption under Section 11.13(c) of $30,000), resulting in a lower | ||
tax bill of $____ (insert amount equal to the sum of the amount | ||
calculated under Section 26.09(c-1) based on an exemption under | ||
Section 11.13(b) of $70,000 and an exemption under Section 11.13(c) | ||
of $30,000 and the total amount of taxes imposed by the other taxing | ||
units whose taxes are included in the bill), contingent on the | ||
approval by the voters at an election to be held November 7, 2023, | ||
of a constitutional amendment authorizing the increase in the | ||
amounts of certain residence homestead exemptions. If the | ||
constitutional amendment is not approved by the voters at the | ||
election, a supplemental school district tax bill in the amount of | ||
$____ (insert difference between amount calculated under Section | ||
26.09(c-1) based on an exemption under Section 11.13(b) of $40,000 | ||
and an exemption under Section 11.13(c) of $10,000 and amount | ||
calculated under Section 26.09(c-1) based on an exemption under | ||
Section 11.13(b) of $70,000 and an exemption under Section 11.13(c) | ||
of $30,000) will be mailed to you." | ||
(d-3) A tax bill prepared by the assessor for a school | ||
district as provided by Subsection (d-2) and mailed to a person in | ||
whose name property subject to an exemption under Section 11.13(b) | ||
or (c) is listed on the tax roll and to the person's authorized | ||
agent as provided by Subsection (a) of this section is considered to | ||
be a provisional tax bill until the canvass of the votes on the | ||
constitutional amendment proposed by S.J.R. 3, 88th Legislature, | ||
Regular Session, 2023. If the constitutional amendment is approved | ||
by the voters, the tax bill is considered to be a final tax bill for | ||
the taxes imposed on the property for the 2023 tax year, and no | ||
additional tax bill is required to be mailed to the person and to | ||
the person's authorized agent, unless another provision of this | ||
title requires the mailing of a corrected tax bill. If the | ||
constitutional amendment is not approved by the voters: | ||
(1) a tax bill prepared by the assessor for a school | ||
district as provided by Subsection (d-2) and mailed to a person in | ||
whose name property subject to an exemption under Section 11.13(b) | ||
or (c) is listed on the tax roll and to the person's authorized | ||
agent as provided by Subsection (a) of this section is considered to | ||
be a final tax bill but only as to the portion of the taxes imposed | ||
on the property for the 2023 tax year that are included in the bill; | ||
(2) the amount of taxes imposed by each school | ||
district on a residence homestead for the 2023 tax year is | ||
calculated based on an exemption under Section 11.13(b) of $40,000 | ||
and an exemption under Section 11.13(c) of $10,000; and | ||
(3) except as provided by Subsections (f), (i-1), and | ||
(k), the assessor for each school district shall prepare and mail a | ||
supplemental tax bill, by December 1 or as soon thereafter as | ||
practicable, to each person in whose name property subject to an | ||
exemption under Section 11.13(b) or (c) is listed on the tax roll | ||
and to the person's authorized agent in an amount equal to the | ||
difference between the amount calculated under Section 26.09(c-1) | ||
based on an exemption under Section 11.13(b) of $40,000 and an | ||
exemption under Section 11.13(c) of $10,000 and the amount | ||
calculated under Section 26.09(c-1) based on an exemption under | ||
Section 11.13(b) of $70,000 and an exemption under Section 11.13(c) | ||
of $30,000. | ||
(d-4) Except as otherwise provided by Subsection (d-3), the | ||
provisions of this section other than Subsection (d-2) apply to a | ||
supplemental tax bill mailed under Subsection (d-3). | ||
(d-5) This subsection and Subsections (d-2), (d-3), and | ||
(d-4) expire December 31, 2024. | ||
SECTION 9. Section 31.02, Tax Code, is amended by adding | ||
Subsection (a-1) to read as follows: | ||
(a-1) Except as provided by Subsection (b) of this section | ||
and Sections 31.03 and 31.04, taxes for which a supplemental tax | ||
bill is mailed under Section 31.01(d-3) are due on receipt of the | ||
tax bill and are delinquent if not paid before March 1 of the year | ||
following the year in which imposed. This subsection expires | ||
December 31, 2024. | ||
SECTION 10. Section 46.071, Education Code, is amended by | ||
amending Subsections (a-1) and (b-1) and adding Subsections (a-2), | ||
(b-2), and (c-2) to read as follows: | ||
(a-1) For [ |
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school district is entitled to additional state aid under this | ||
subchapter to the extent that state and local revenue used to | ||
service debt eligible under this chapter is less than the state and | ||
local revenue that would have been available to the district under | ||
this chapter as it existed on September 1, 2021, if any increase in | ||
the residence homestead exemption under Section 1-b(c), Article | ||
VIII, Texas Constitution, as proposed by the 87th Legislature, 3rd | ||
Called Session, 2021, had not occurred. | ||
(a-2) Beginning with the 2023-2024 school year, a school | ||
district is entitled to additional state aid under this subchapter | ||
to the extent that state and local revenue used to service debt | ||
eligible under this chapter is less than the state and local revenue | ||
that would have been available to the district under this chapter as | ||
it existed on September 1, 2022, if any increase in a residence | ||
homestead exemption under Section 1-b(c), Article VIII, Texas | ||
Constitution, and any additional limitation on tax increases under | ||
Section 1-b(d) of that article as proposed by the 88th Legislature, | ||
Regular Session, 2023, had not occurred. | ||
(b-1) Subject to Subsections (c-1), (d), and (e), | ||
additional state aid under this section for [ |
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2022-2023 school year is equal to the amount by which the loss of | ||
local interest and sinking revenue for debt service attributable to | ||
any increase in the residence homestead exemption under Section | ||
1-b(c), Article VIII, Texas Constitution, as proposed by the 87th | ||
Legislature, 3rd Called Session, 2021, is not offset by a gain in | ||
state aid under this chapter. | ||
(b-2) Subject to Subsections (c-2), (d), and (e), | ||
additional state aid under this section beginning with the | ||
2023-2024 school year is equal to the amount by which the loss of | ||
local interest and sinking revenue for debt service attributable to | ||
any increase in a residence homestead exemption under Section | ||
1-b(c), Article VIII, Texas Constitution, and any additional | ||
limitation on tax increases under Section 1-b(d) of that article as | ||
proposed by the 88th Legislature, Regular Session, 2023, is not | ||
offset by a gain in state aid under this chapter. | ||
(c-2) For the purpose of determining state aid under | ||
Subsections (a-2) and (b-2), local interest and sinking revenue for | ||
debt service is limited to revenue required to service debt | ||
eligible under this chapter as of September 1, 2022, including | ||
refunding of that debt, subject to Section 46.061. The limitation | ||
imposed by Section 46.034(a) does not apply for the purpose of | ||
determining state aid under this section. | ||
SECTION 11. Section 48.2542, Education Code, is amended to | ||
read as follows: | ||
Sec. 48.2542. ADDITIONAL STATE AID FOR ADJUSTMENT OF | ||
LIMITATION ON TAX INCREASES ON HOMESTEAD OF ELDERLY OR DISABLED. | ||
Notwithstanding any other provision of this chapter, if a school | ||
district is not fully compensated through state aid or the | ||
calculation of excess local revenue under this chapter based on the | ||
determination of the district's taxable value of property under | ||
Subchapter M, Chapter 403, Government Code, the district is | ||
entitled to additional state aid in the amount necessary to fully | ||
compensate the district for the amount of ad valorem tax revenue | ||
lost due to a reduction of the amount of the limitation on tax | ||
increases provided by Sections 11.26(a-4), (a-5), (a-6), (a-7), | ||
(a-8), (a-9), [ |
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applicable. | ||
SECTION 12. Effective January 1, 2025, Section 48.2542, | ||
Education Code, is amended to read as follows: | ||
Sec. 48.2542. ADDITIONAL STATE AID FOR ADJUSTMENT OF | ||
LIMITATION ON TAX INCREASES ON HOMESTEAD OF ELDERLY OR DISABLED. | ||
Notwithstanding any other provision of this chapter, if a school | ||
district is not fully compensated through state aid or the | ||
calculation of excess local revenue under this chapter based on the | ||
determination of the district's taxable value of property under | ||
Subchapter M, Chapter 403, Government Code, the district is | ||
entitled to additional state aid in the amount necessary to fully | ||
compensate the district for the amount of ad valorem tax revenue | ||
lost due to a reduction of the amount of the limitation on tax | ||
increases provided by Section 11.26(a-10) [ |
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SECTION 13. Section 48.2543, Education Code, is amended to | ||
read as follows: | ||
Sec. 48.2543. ADDITIONAL STATE AID FOR HOMESTEAD EXEMPTION. | ||
(a) For [ |
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district is entitled to additional state aid to the extent that | ||
state and local revenue under this chapter and Chapter 49 is less | ||
than the state and local revenue that would have been available to | ||
the district under this chapter and Chapter 49 as those chapters | ||
existed on September 1, 2021, if any increase in the residence | ||
homestead exemption under Section 1-b(c), Article VIII, Texas | ||
Constitution, as proposed by the 87th Legislature, 3rd Called | ||
Session, 2021, had not occurred. | ||
(a-1) Beginning with the 2023-2024 school year, a school | ||
district is entitled to additional state aid to the extent that | ||
state and local revenue under this chapter and Chapter 49 is less | ||
than the state and local revenue that would have been available to | ||
the district under this chapter and Chapter 49 as those chapters | ||
existed on September 1, 2022, if any increase in a residence | ||
homestead exemption under Section 1-b(c), Article VIII, Texas | ||
Constitution, and any additional limitation on tax increases under | ||
Section 1-b(d) of that article as proposed by the 88th Legislature, | ||
Regular Session, 2023, had not occurred. | ||
(b) The lesser of the school district's currently adopted | ||
maintenance and operations tax rate or the adopted maintenance and | ||
operations tax rate for: | ||
(1) the 2021 tax year is used for the purpose of | ||
determining additional state aid under Subsection (a); and | ||
(2) the 2022 tax year is used for the purpose of | ||
determining additional state aid under Subsection (a-1). | ||
SECTION 14. Section 48.2556(a), Education Code, is amended | ||
to read as follows: | ||
(a) The agency shall post the following information on the | ||
agency's Internet website for purposes of allowing the chief | ||
appraiser of each appraisal district and the assessor for each | ||
school district to make the calculations required by Sections | ||
11.26(a-5), (a-6), (a-7), (a-8), (a-9), [ |
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(a-12), Tax Code: | ||
(1) each school district's maximum compressed rate, as | ||
determined under Section 48.2551, for each tax year beginning with | ||
the 2019 tax year; and | ||
(2) each school district's tier one maintenance and | ||
operations tax rate, as provided by Section 45.0032(a), for the | ||
2018 tax year. | ||
SECTION 15. Effective January 1, 2025, Section 48.2556(a), | ||
Education Code, is amended to read as follows: | ||
(a) For purposes of allowing the chief appraiser of each | ||
appraisal district and the assessor for each school district to | ||
make the calculations required by Section 11.26(a-10), Tax Code, | ||
the [ |
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agency's Internet website [ |
||
[ |
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as determined under Section 48.2551, for the current [ |
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year and the preceding [ |
||
[ |
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SECTION 16. Section 49.004, Education Code, is amended by | ||
adding Subsections (a-1), (b-1), and (c-1) to read as follows: | ||
(a-1) This subsection applies only if the constitutional | ||
amendment proposed by S.J.R. 3, 88th Legislature, Regular Session, | ||
2023, is approved by the voters in an election held for that | ||
purpose. As soon as practicable after receiving revised property | ||
values that reflect adoption of the constitutional amendment, the | ||
commissioner shall review the local revenue level of districts in | ||
the state and revise as necessary the notifications provided under | ||
Subsection (a) for the 2023-2024 school year. This subsection | ||
expires September 1, 2024. | ||
(b-1) This subsection applies only to a district that has | ||
not previously held an election under this chapter. Notwithstanding | ||
Subsection (b), a district that enters into an agreement to | ||
exercise an option to reduce the district's local revenue level in | ||
excess of entitlement under Section 49.002(3), (4), or (5) for the | ||
2023-2024 school year may request and, as provided by Section | ||
49.0042(a), receive approval from the commissioner to delay the | ||
date of the election otherwise required to be ordered before | ||
September 1. This subsection expires September 1, 2024. | ||
(c-1) Notwithstanding Subsection (c), a district that | ||
receives approval from the commissioner to delay an election as | ||
provided by Subsection (b-1) may adopt a tax rate for the 2023 tax | ||
year before the commissioner certifies that the district has | ||
reduced its local revenue level to the level established by Section | ||
48.257. This subsection expires September 1, 2024. | ||
SECTION 17. Subchapter A, Chapter 49, Education Code, is | ||
amended by adding Section 49.0042 to read as follows: | ||
Sec. 49.0042. TRANSITIONAL PROVISIONS: INCREASED HOMESTEAD | ||
EXEMPTIONS AND LIMITATION ON TAX INCREASES. (a) The commissioner | ||
shall approve a district's request under Section 49.004(b-1) to | ||
delay the date of an election required under this chapter if the | ||
commissioner determines that the district would not have a local | ||
revenue level in excess of entitlement if the constitutional | ||
amendment proposed by S.J.R. 3, 88th Legislature, Regular Session, | ||
2023, were approved by the voters. | ||
(b) The commissioner shall set a date by which each district | ||
that receives approval under this section must order the election. | ||
(c) Not later than the 2024-2025 school year, the | ||
commissioner shall order detachment and annexation of property | ||
under Subchapter G or consolidation under Subchapter H as necessary | ||
to reduce the district's local revenue level to the level | ||
established by Section 48.257 for a district that receives approval | ||
under this section and subsequently: | ||
(1) fails to hold the election; or | ||
(2) does not receive voter approval at the election. | ||
(d) This section expires September 1, 2025. | ||
SECTION 18. Subchapter A, Chapter 49, Education Code, is | ||
amended by adding Section 49.0121 to read as follows: | ||
Sec. 49.0121. TRANSITIONAL ELECTION DATES. (a) This | ||
section applies only to an election under this chapter that occurs | ||
during the 2023-2024 school year. | ||
(b) Section 49.012 does not apply to a district that | ||
receives approval of a request under Section 49.0042. The district | ||
shall hold the election on a Tuesday or Saturday on or before a date | ||
specified by the commissioner. Section 41.001, Election Code, does | ||
not apply to the election. | ||
(c) This section expires September 1, 2024. | ||
SECTION 19. Section 49.154, Education Code, is amended by | ||
adding Subsections (a-2) and (a-3) to read as follows: | ||
(a-2) Notwithstanding Subsections (a) and (a-1), a district | ||
that receives approval of a request under Section 49.0042 shall pay | ||
for credit purchased: | ||
(1) in equal monthly payments as determined by the | ||
commissioner beginning March 15, 2024, and ending August 15, 2024; | ||
or | ||
(2) in the manner provided by Subsection (a)(2), | ||
provided that the district notifies the commissioner of the | ||
district's election to pay in that manner not later than March 15, | ||
2024. | ||
(a-3) Subsection (a-2) and this subsection expire September | ||
1, 2024. | ||
SECTION 20. Section 49.308, Education Code, is amended by | ||
adding Subsection (a-1) to read as follows: | ||
(a-1) Notwithstanding Subsection (a), for the 2023-2024 | ||
school year, the commissioner shall order any detachments and | ||
annexations of property under this subchapter as soon as | ||
practicable after the canvass of the votes on the constitutional | ||
amendment proposed by S.J.R. 3, 88th Legislature, Regular Session, | ||
2023. This subsection expires September 1, 2024. | ||
SECTION 21. Section 403.302, Government Code, is amended by | ||
amending Subsection (j-1) and adding Subsection (j-2) to read as | ||
follows: | ||
(j-1) In the final certification of the study under | ||
Subsection (j), the comptroller shall separately identify the final | ||
taxable value for each school district as adjusted to account for | ||
the reduction of the amount of the limitation on tax increases | ||
provided by Section 11.26(a-10) [ |
||
(j-2) In the final certification of the study under | ||
Subsection (j), the comptroller shall separately identify the final | ||
taxable value for each school district as adjusted to account for | ||
the reduction of the amount of the limitation on tax increases | ||
provided by Sections 11.26(a-5), (a-6), (a-7), (a-8), (a-9), | ||
(a-10), (a-11), and (a-12), Tax Code. This subsection expires | ||
January 1, 2025. | ||
SECTION 22. (a) Sections 11.26(a-1), (a-2), and (a-3), Tax | ||
Code, are repealed. | ||
(b) Effective January 1, 2025, Sections 11.26(a-5), (a-6), | ||
(a-7), (a-8), and (a-9), Tax Code, are repealed. | ||
SECTION 23. The changes in law made by this Act to Sections | ||
11.13 and 11.26, Tax Code, apply beginning with the ad valorem tax | ||
year that begins January 1, 2023. | ||
SECTION 24. (a) Except as provided by Subsection (b) of | ||
this section or as otherwise provided by this Act: | ||
(1) this Act takes effect on the date on which the | ||
constitutional amendment proposed by S.J.R. 3, 88th Legislature, | ||
Regular Session, 2023, takes effect; and | ||
(2) if that amendment is not approved by the voters, | ||
this Act has no effect. | ||
(b) Sections 25.23(a-1), 26.04(a-1) and (c-1), 26.08(q), | ||
26.09(c-1), 26.15(h), 31.01(d-2), (d-3), (d-4), and (d-5), and | ||
31.02(a-1), Tax Code, and Sections 49.004(a-1), (b-1), and (c-1), | ||
49.0042, 49.0121, 49.154(a-2) and (a-3), and 49.308(a-1), | ||
Education Code, as added by this Act, take effect immediately if | ||
this Act receives a vote of two-thirds of all the members elected to | ||
each house, as provided by Section 39, Article III, Texas | ||
Constitution. If this Act does not receive the vote necessary for | ||
those sections to have immediate effect, those sections take effect | ||
on the 91st day after the last day of the legislative session. |