Bill Text: TX SJR15 | 2021 | 87th Legislature 2nd Special Session | Introduced


Bill Title: Proposing a constitutional amendment providing for the appropriation of certain surplus state revenue for the purpose of reducing school district maintenance and operations ad valorem taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2021-08-17 - Filed [SJR15 Detail]

Download: Texas-2021-SJR15-Introduced.html
 
 
  By: Paxton S.J.R. No. 15
 
 
 
   
 
 
 
SENATE JOINT RESOLUTION
         proposing a constitutional amendment providing for the
  appropriation of certain surplus state revenue for the purpose of
  reducing school district maintenance and operations ad valorem
  taxes.
         BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Article VIII, Texas Constitution, is amended by
  adding Section 7-e to read as follows:
         Sec. 7-e.  (a) Subject to Subsection (c) of this section,
  the comptroller of public accounts shall:
               (1)  allocate for deposit to the credit of a tax
  reduction and excellence in education fund state tax revenue that
  is not constitutionally or statutorily dedicated in an amount equal
  to 90 percent of the amount by which the amount of state tax revenue
  that is not constitutionally or statutorily dedicated received in a
  state fiscal biennium exceeds 104 percent of the amount of state tax
  revenue that is not constitutionally or statutorily dedicated that
  was received during the preceding state fiscal biennium; and
               (2)  periodically deposit to the credit of the tax
  reduction and excellence in education fund the revenue allocated
  under Subdivision (1) of this subsection, with the final deposit
  for that biennium to be made not later than the 90th day of the
  following state fiscal biennium.
         (b)  Subject to Subsections (c) and (g) of this section, for
  each state fiscal biennium, the amount deposited to the credit of a
  tax reduction and excellence in education fund under Subsection (a)
  of this section for the preceding state fiscal biennium is
  automatically appropriated to the Texas Education Agency, or its
  successor in function, for the purpose of reducing as provided by
  general law the rate of school district maintenance and operations
  ad valorem taxes authorized under Section 3(e), Article VII, of
  this constitution.
         (c)  Subject to Subsection (d) of this section, the
  legislature by adoption of a resolution approved by a record vote of
  two-thirds of the members of each house of the legislature may
  direct the comptroller of public accounts to:
               (1)  reduce the amount of money deposited to the credit
  of a tax reduction and excellence in education fund under
  Subsection (a) of this section; or
               (2)  reduce the amount of money appropriated to the
  Texas Education Agency, or its successor in function, under
  Subsection (b) of this section and transfer the amount by which the
  appropriation was reduced from the tax reduction and excellence in
  education fund in which the money was deposited under Subsection
  (a) of this section to the general revenue fund.
         (d)  The comptroller of public accounts may be directed to
  make a reduction under Subsection (c) of this section only:
               (1)  in the state fiscal biennium in which the
  resolution is adopted, or in the following state fiscal biennium;
  and
               (2)  by an amount that does not result in a reduction of
  more than 50 percent of the amount that would otherwise be
  appropriated to the Texas Education Agency, or its successor in
  function, in the affected state fiscal biennium under Subsection
  (b) of this section.
         (e)  Money deposited to the credit of a tax reduction and
  excellence in education fund under Subsection (a) of this section
  may not be considered unencumbered general revenue for purposes of
  Section 49-g(b), Article III, of this constitution.
         (f)  Money appropriated to the Texas Education Agency, or its
  successor in function, under Subsection (b) of this section may not
  be considered available for certification by the comptroller of
  public accounts under Section 49a(b), Article III, of this
  constitution.
         SECTION 2.  The following temporary provision is added to
  the Texas Constitution:
         TEMPORARY PROVISION. (a) This temporary provision applies
  to the constitutional amendment proposed by the 87th Legislature,
  2nd Called Session, 2021, providing for the appropriation of
  certain surplus state revenue for the purpose of reducing school
  district maintenance and operations ad valorem taxes.
         (b)  Section 7-e, Article VIII, of this constitution takes
  effect beginning with the state fiscal biennium beginning September
  1, 2022.
         (c)  This temporary provision expires September 1, 2023.
         SECTION 3.  This proposed constitutional amendment shall be
  submitted to the voters at an election to be held May 7, 2022. The
  ballot shall be printed to permit voting for or against the
  proposition: "The constitutional amendment providing for the
  appropriation of certain surplus state revenue for the purpose of
  reducing school district maintenance and operations ad valorem
  taxes."
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