Bill Text: TX SCR68 | 2019-2020 | 86th Legislature | Introduced


Bill Title: Instructing the enrolling clerk of the senate to make technical corrections in S.B. No. 2.

Spectrum: Partisan Bill (Republican 1-0)

Status: (N/A - Dead) 2019-05-27 - Received by the Secretary of the Senate [SCR68 Detail]

Download: Texas-2019-SCR68-Introduced.html
 
 
  By: Hancock S.C.R. No. 68
 
 
 
   
 
 
 
SENATE CONCURRENT RESOLUTION
  WHEREAS, Senate Bill No. 2 has been adopted by the senate and
  the house of representatives and is being prepared for enrollment;
  and
         WHEREAS, The bill contains technical errors that should be
  corrected; now, therefore, be it
         RESOLVED by the 86th Legislature of the State of Texas, That
  the enrolling clerk of the senate be instructed to make the
  following corrections to the enrolled version of Senate Bill No. 2:
         (1)  In SECTION 52 of the bill, in added Section
  26.075(b)(2)(A), Tax Code (page 87, line 7), between "(A)" and
  "lower than", insert "equal to or".
         (2)  In SECTION 56 of the bill, in added Section 26.16(d-2),
  Tax Code (page 93, line 9), strike "Not later than August 7" and
  substitute "By August 7 or as soon thereafter as practicable".
         (3)  In SECTION 88 of the bill, strike amended Section
  49.236(a)(3), Water Code, as added by Chapter 335 (S.B. 392), Acts
  of the 78th Legislature, Regular Session, 2003 (page 131, line 27,
  through page 132, line 26), and substitute the following:
               (3)  contain a statement in substantially the following
  form, as applicable:
                     (A)  if the district is a district described by
  Section 49.23601:
  "NOTICE OF VOTE ON TAX RATE [TAXPAYERS' RIGHT TO ROLLBACK ELECTION]
         "If the district adopts a combined debt service, operation
  and maintenance, and contract tax rate that would result in the 
  taxes on the average residence homestead increasing [increase] by
  more than eight percent, [the qualified voters of the district by
  petition may require that] an election must be held to determine
  whether to approve [reduce] the operation and maintenance tax rate
  [to the rollback tax rate] under Section 49.23601 [49.236(d)],
  Water Code.";
                     (B)  if the district is a district described by
  Section 49.23602:
  "NOTICE OF VOTE ON TAX RATE
         "If the district adopts a combined debt service, operation
  and maintenance, and contract tax rate that would result in the 
  taxes on the average residence homestead increasing by more than
  3.5 percent, an election must be held to determine whether to
  approve the operation and maintenance tax rate under Section
  49.23602, Water Code."; or
                     (C)  if the district is a district described by
  Section 49.23603:
  "NOTICE OF TAXPAYERS' RIGHT TO ELECTION TO REDUCE TAX RATE
         "If the district adopts a combined debt service, operation
  and maintenance, and contract tax rate that would result in the
  taxes on the average residence homestead increasing by more than
  eight percent, the qualified voters of the district by petition may
  require that an election be held to determine whether to reduce the
  operation and maintenance tax rate to the voter-approval tax rate
  under Section 49.23603, Water Code."; and
         (4)  In SECTION 89 of the bill, strike added Section
  49.23601(c), Water Code (page 133, line 24, through page 134, line
  2), and substitute the following:
         (c)  If the board of a district adopts a combined debt
  service, contract, and operation and maintenance tax rate that
  would impose more than 1.08 times the amount of tax imposed by the
  district in the preceding year on a residence homestead appraised
  at the average appraised value of a residence homestead in the
  district in that year, disregarding any homestead exemption
  available only to disabled persons or persons 65 years of age or
  older, an election must be held in accordance with the procedures
  provided by Sections 26.07(c)-(g), Tax Code, to determine whether
  to approve the adopted tax rate. If the adopted tax rate is not
  approved at the election, the district's tax rate is the
  voter-approval tax rate.
         (5)  In SECTION 89 of the bill, strike added Section
  49.23602, Water Code (page 134, line 3, through page 135, line 22),
  and substitute the following:
         Sec. 49.23602.  AUTOMATIC ELECTION TO APPROVE TAX RATE FOR
  CERTAIN DEVELOPED DISTRICTS. (a) In this section:
               (1)  "Developed district" means a district that has
  financed, completed, and issued bonds to pay for all land, works,
  improvements, facilities, plants, equipment, and appliances
  necessary to serve at least 95 percent of the projected build-out of
  the district in accordance with the purposes for its creation or the
  purposes authorized by the constitution, this code, or any other
  law.
               (2)  "Mandatory tax election rate" means the rate equal
  to the sum of the following tax rates for the district:
                     (A)  the rate that would impose 1.035 times the
  amount of tax imposed by the district in the preceding year on a
  residence homestead appraised at the average appraised value of a
  residence homestead in the district in that year, disregarding any
  homestead exemption available only to disabled persons or persons
  65 years of age or older; and
                     (B)  the unused increment rate.
               (3)  "Unused increment rate" has the meaning assigned
  by Section 26.013, Tax Code.
               (4)  "Voter-approval tax rate" means the rate equal to
  the sum of the following tax rates for the district:
                     (A)  the current year's debt service tax rate;
                     (B)  the current year's contract tax rate;
                     (C)  the operation and maintenance tax rate that
  would impose 1.035 times the amount of the operation and
  maintenance tax imposed by the district in the preceding year on a
  residence homestead appraised at the average appraised value of a
  residence homestead in the district in that year, disregarding any
  homestead exemption available only to disabled persons or persons
  65 years of age or older; and
                     (D)  the unused increment rate.
         (b)  This section applies only to a developed district that
  is not a district described by Section 49.23601.
         (c)  If the board of a district adopts a combined debt
  service, contract, and operation and maintenance tax rate that
  exceeds the district's mandatory tax election rate, an election
  must be held in accordance with the procedures provided by Sections
  26.07(c)-(g), Tax Code, to determine whether to approve the adopted
  tax rate. If the adopted tax rate is not approved at the election,
  the district's tax rate is the voter-approval tax rate.
         (d)  Notwithstanding any other provision of this section,
  the board of a district may give notice under Section
  49.236(a)(3)(A), determine whether an election is required to
  approve the adopted tax rate of the district in the manner provided
  for a district under Section 49.23601(c), and calculate the
  voter-approval tax rate of the district in the manner provided for a
  district under Section 49.23601(a) if any part of the district is
  located in an area declared a disaster area during the current tax
  year by the governor or by the president of the United States. The
  board may continue doing so until the earlier of:
               (1)  the second tax year in which the total taxable
  value of property taxable by the district as shown on the appraisal
  roll for the district submitted by the assessor for the district to
  the board exceeds the total taxable value of property taxable by the
  district on January 1 of the tax year in which the disaster
  occurred; or
               (2)  the third tax year after the tax year in which the
  disaster occurred.
         (6)  In SECTION 89 of the bill, strike added Section
  49.23603(c), Water Code (page 136, lines 11-17), and substitute the
  following:
         (c)  If the board of a district adopts a combined debt
  service, contract, and operation and maintenance tax rate that
  would impose more than 1.08 times the amount of tax imposed by the
  district in the preceding year on a residence homestead appraised
  at the average appraised value of a residence homestead in the
  district in that year, disregarding any homestead exemption
  available only to disabled persons or persons 65 years of age or
  older, the qualified voters of the district by petition may require
  that an election be held to determine whether to reduce the tax rate
  adopted for the current year to the voter-approval tax rate in
  accordance with the procedures provided by Sections 26.075 and
  26.081, Tax Code.
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