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 | |
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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." |