Texas Tax Code - Section 26.08. Election To Ratify School Taxes
Legal Research Home >
Texas Lawyer > Tax Code > Texas Tax Code - Section 26.08. Election To Ratify School Taxes
§ 26.08. ELECTION TO RATIFY SCHOOL TAXES. (a) If the
governing body of a school district adopts a tax rate that exceeds
the district's rollback tax rate, the registered voters of the
district at an election held for that purpose must determine
whether to approve the adopted tax rate. When increased expenditure
of money by a school district is necessary to respond to a disaster,
including a tornado, hurricane, flood, or other calamity, but not
including a drought, that has impacted a school district and the
governor has requested federal disaster assistance for the area in
which the school district is located, an election is not required
under this section to approve the tax rate adopted by the governing
body for the year following the year in which the disaster occurs.
(b) The governing body shall order that the election be held
in the school district on a date not less than 30 or more than 90
days after the day on which it adopted the tax rate. Section
41.001, Election Code, does not apply to the election unless a date
specified by that section falls within the time permitted by this
section. At the election, the ballots shall be prepared to permit
voting for or against the proposition: "Approving the ad valorem
tax rate of $_____ per $100 valuation in (name of school district)
for the current year, a rate that is $_____ higher per $100
valuation than the school district rollback tax rate." The ballot
proposition must include the adopted tax rate and the difference
between that rate and the rollback tax rate in the appropriate
places.
(c) If a majority of the votes cast in the election favor the
proposition, the tax rate for the current year is the rate that was
adopted by the governing body.
(d) If the proposition is not approved as provided by
Subsection (c), the governing body may not adopt a tax rate for the
school district for the current year that exceeds the school
district's rollback tax rate.
(e) For purposes of this section, local tax funds dedicated
to a junior college district under Section 45.105(e), Education
Code, shall be eliminated from the calculation of the tax rate
adopted by the governing body of the school district. However, the
funds dedicated to the junior college district are subject to
Section 26.085.
(f) Repealed by Acts 1999, 76th Leg., ch. 396, § 3.01(c),
eff. Sept. 1, 1999.
(g) In a school district that received distributions from an
equalization tax imposed under former Chapter 18, Education Code,
the effective rate of that tax as of the date of the county unit
system's abolition is added to the district's rollback tax rate.
(h) For purposes of this section, increases in taxable
values and tax levies occurring within a reinvestment zone under
Chapter 311 (Tax Increment Financing Act), in which the district is
a participant, shall be eliminated from the calculation of the tax
rate adopted by the governing body of the school district.
(i) For purposes of this section, the effective maintenance
and operations tax rate of a school district is the tax rate that,
applied to the current total value for the district, would impose
taxes in an amount that, when added to state funds that would be
distributed to the district under Chapter 42, Education Code, for
the school year beginning in the current tax year using that tax
rate, including state funds that will be distributed to the
district in that school year under Section 42.2516, Education Code,
would provide the same amount of state funds distributed under
Chapter 42, Education Code, including state funds distributed under
Section 42.2516, Education Code, and maintenance and operations
taxes of the district per student in weighted average daily
attendance for that school year that would have been available to
the district in the preceding year if the funding elements for
Chapters 41 and 42, Education Code, for the current year had been in
effect for the preceding year.
(i-1) For purposes of Subsections (i) and (k), any change
from the preceding school year to the current school year in the
amount of state funds distributed to a school district under
Section 42.2516, Education Code, is not considered to be a change in
a funding element for Chapter 42, Education Code. The amount of
state funds distributed under Chapter 42, Education Code, and
maintenance and operations taxes of the district per student in
weighted average daily attendance for that school year that would
have been available to the district in the preceding year if the
funding elements for Chapters 41 and 42, Education Code, for the
current year had been in effect for the preceding year is computed
on the basis of the amount actually distributed to the district
under Section 42.2516, Education Code, in the preceding school
year.
(j) For purposes of Subsection (i), the amount of state
funds that would have been available to a school district in the
preceding year is computed using the maximum tax rate for the
current year under Section 42.253(e), Education Code.
Text of subsec. (k) effective until January 1, 2009
(k) For purposes of this section, for the 2006, 2007, or
2008 tax year, for a school district that is entitled to state funds
under Sections 1581.1015(d), (e), and (f), Insurance Code, the
effective maintenance and operations tax rate of the district is
the sum of:
(1) the tax rate that, applied to the current total
value for the district, would impose taxes in an amount that, when
added to state funds that would be distributed to the district under
Chapter 42, Education Code, for the school year beginning in the
current tax year using that tax rate, including state funds that
will be distributed to the district in that school year under
Section 42.2516, Education Code, would provide the same amount of
state funds distributed under Chapter 42, Education Code, including
state funds distributed under Section 42.2516, Education Code, and
maintenance and operations taxes of the district per student in
weighted average daily attendance for that school year that would
have been available to the district in the preceding year if the
funding elements for Chapters 41 and 42, Education Code, for the
current year had been in effect for the preceding year; and
(2) the tax rate that, applied to the current total
value for the district, would impose taxes in the amount that, when
added to state funds that would be distributed to the district under
Chapter 42, Education Code, for the school year beginning in the
current tax year using that tax rate, including state funds that
will be distributed to the district in that school year under
Section 42.2516, Education Code, permits the district to comply
with Section 1581.052, Insurance Code.
(l) For purposes of Subsection (k), the amount of state
funds that would have been available to a school district in the
preceding year is computed using the maximum tax rate for the
current year under Section 42.253(e), Education Code.
Text of subsec. (m) effective until January 1, 2009
(m) Subsections (k) and (l) and this subsection expire
January 1, 2009.
(n) For purposes of this section, the rollback tax rate of a
school district whose maintenance and operations tax rate for the
2005 tax year was $1.50 or less per $100 of taxable value is:
(1) for the 2006 tax year, the sum of the rate that is
equal to 88.67 percent of the maintenance and operations tax rate
adopted by the district for the 2005 tax year, the rate of $0.04 per
$100 of taxable value, and the district's current debt rate; and
(2) for the 2007 and subsequent tax years, the lesser
of the following:
(A) the sum of the following:
(i) the rate per $100 of taxable value that
is equal to the product of the state compression percentage, as
determined under Section 42.2516, Education Code, for the current
year and $1.50;
(ii) the rate of $0.04 per $100 of taxable
value;
(iii) the rate that is equal to the sum of
the differences for the 2006 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
(iv) the district's current debt rate; or
(B) the sum of the following:
(i) the effective maintenance and
operations tax rate of the district as computed under Subsection
(i) or (k), as applicable;
(ii) the rate per $100 of taxable value that
is equal to the product of the state compression percentage, as
determined under Section 42.2516, Education Code, for the current
year and $0.06; and
(iii) the district's current debt rate.
(o) For purposes of this section, the rollback tax rate of a
school district whose maintenance and operations tax rate for the
2005 tax year was greater than $1.50 per $100 of taxable value is
computed in the manner provided by Subsection (n) except that the
maintenance and operations tax rate per $100 of taxable value
adopted by the district for the 2005 tax year is substituted for
$1.50 in a computation under that subsection.
Text of subsec. (p) effective until January 1, 2007
(p) Notwithstanding Subsection (b) of this section, Section
41.001, Election Code, or any other law, an election held under this
section to approve the adopted tax rate for the 2006 tax year must
be ordered not later than August 31, 2006, and must be held on
September 30, 2006. If the election is not held on that date, the
governing body of the school district may not adopt a tax rate for
the 2006 tax year that exceeds the school district's rollback tax
rate. The secretary of state shall prescribe the procedures
necessary to implement this subsection and to ensure the proper and
orderly conduct of the elections. The secretary of state shall
adopt rules under this subsection in the manner provided by law for
emergency rules. Any action taken by a person before the date this
subsection takes effect in preparation for the implementation of
the changes in law made by this subsection that the person
determines is necessary or appropriate and that the person would
have been authorized to take had this subsection been in effect at
the time of the action is validated as of the effective date of this
subsection. This subsection expires January 1, 2007.
Acts 1979, 66th Leg., p. 2280, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 166, ch. 13, § 120,
eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 5377, ch. 987, § 4,
eff. June 19, 1983; Acts 1984, 68th Leg., 2nd C.S., ch. 28, art. II,
§ 14, eff. Sept. 1, 1984; Acts 1987, 70th Leg., ch. 947, § 10,
eff. Jan. 1, 1988; Acts 1989, 71st Leg., ch. 816, § 22, eff.
Sept. 1, 1989; Acts 1991, 72nd Leg., ch. 20, § 20, 26, eff. Aug.
26, 1991; Acts 1993, 73rd Leg., ch. 347, § 2.04, eff. May 31,
1993; Acts 1993, 73rd Leg., ch. 728, § 85, eff. Sept. 1, 1993;
Acts 1995, 74th Leg., ch. 260, § 47, eff. May 30, 1995; Acts
1995, 74th Leg., ch. 506, § 4, eff. Aug. 28, 1995; Acts 1995,
74th Leg., ch. 828, § 4(a), eff. Sept. 1, 1995; Acts 1997, 75th
Leg., ch. 592, § 2.03, eff. Sept. 1, 1997; Acts 1999, 76th Leg.,
ch. 396, § 1.40, 3.01(c), eff. Sept. 1, 1999; Acts 2001, 77th
Leg., ch. 1187, § 2.11, eff. Sept. 1, 2001; Acts 2006, 79th
Leg., 3rd C.S., ch. 5, § 1.14, eff. May 26, 2006.
Section: 26.045 26.05 26.051 26.052 26.06 26.065 26.07 26.08 26.081 26.085 26.09 26.10 26.11 26.111 26.112
Last modified: August 11, 2007
|
