|
|
|
|
AN ACT
|
|
relating to the certification by the comptroller to the |
|
commissioner of education of the taxable value of property in each |
|
school district. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Section 403.302(j), Government Code, is amended |
|
to read as follows: |
|
(j) The [For purposes of Chapter 42, Education Code, the] |
|
comptroller shall certify the final taxable value for each school |
|
district, appropriately adjusted to give effect to certain |
|
provisions of the Education Code related to school funding, to the |
|
commissioner of education as provided by the terms of a memorandum |
|
of understanding entered into between the comptroller, the |
|
Legislative Budget Board, and the commissioner of education[:
|
|
[(1)
a final value for each school district computed
|
|
on a residence homestead exemption under Section 1-b(c), Article
|
|
VIII, Texas Constitution, of $5,000;
|
|
[(2)
a final value for each school district computed
|
|
on:
|
|
[(A)
a residence homestead exemption under
|
|
Section 1-b(c), Article VIII, Texas Constitution, of $15,000; and
|
|
[(B)
the effect of the additional limitation on
|
|
tax increases under Section 1-b(d), Article VIII, Texas
|
|
Constitution, as proposed by H.J.R. No.
4, 75th Legislature,
|
|
Regular Session, 1997; and
|
|
[(3)
a final value for each school district computed
|
|
on the effect of the reduction of the limitation on tax increases to
|
|
reflect any reduction in the school district tax rate as provided by
|
|
Section 11.26(a-1), (a-2), or (a-3), Tax Code, as applicable]. |
|
SECTION 2. Section 403.302(k), Government Code, is |
|
repealed. |
|
SECTION 3. The change in law made by this Act applies only |
|
to a certification made by the comptroller of public accounts of the |
|
adjusted taxable value for a school district to the commissioner of |
|
education on or after the effective date of this Act. |
|
SECTION 4. This Act takes effect January 1, 2016. |
|
|
|
______________________________ |
______________________________ |
|
President of the Senate |
Speaker of the House |
|
|
|
I certify that H.B. No. 2293 was passed by the House on May 5, |
|
2015, by the following vote: Yeas 143, Nays 0, 2 present, not |
|
voting. |
|
|
|
______________________________ |
|
Chief Clerk of the House |
|
|
|
I certify that H.B. No. 2293 was passed by the Senate on May |
|
20, 2015, by the following vote: Yeas 31, Nays 0. |
|
|
|
______________________________ |
|
Secretary of the Senate |
|
APPROVED: _____________________ |
|
Date |
|
|
|
_____________________ |
|
Governor |