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  S.B. No. 1
 
 
 
 
AN ACT
  relating to certain restrictions on the imposition of ad valorem
  taxes and to the duty of the state to reimburse certain political
  subdivisions for certain revenue loss; making conforming changes.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 11.13, Tax Code, is amended by amending
  Subsection (b) and adding Subsection (n-1) to read as follows:
         (b)  An adult is entitled to exemption from taxation by a
  school district of $25,000 [$15,000] of the appraised value of the
  adult's residence homestead, except that only $5,000 [$10,000] of
  the exemption applies [does not apply] to an entity operating under
  former Chapter 17, 18, 25, 26, 27, or 28, Education Code, as those
  chapters existed on May 1, 1995, as permitted by Section 11.301,
  Education Code.
         (n-1)  The governing body of a school district,
  municipality, or county that adopted an exemption under Subsection
  (n) for the 2014 tax year may not reduce the amount of or repeal the
  exemption. This subsection expires December 31, 2019.
         SECTION 2.  Section 11.26(a), Tax Code, is amended to read as
  follows:
         (a)  The tax officials shall appraise the property to which
  this section applies and calculate taxes as on other property, but
  if the tax so calculated exceeds the limitation imposed by this
  section, the tax imposed is the amount of the tax as limited by this
  section, except as otherwise provided by this section. A school
  district may not increase the total annual amount of ad valorem tax
  it imposes on the residence homestead of an individual 65 years of
  age or older or on the residence homestead of an individual who is
  disabled, as defined by Section 11.13, above the amount of the tax
  it imposed in the first tax year in which the individual qualified
  that residence homestead for the applicable exemption provided by
  Section 11.13(c) for an individual who is 65 years of age or older
  or is disabled. If the individual qualified that residence
  homestead for the exemption after the beginning of that first year
  and the residence homestead remains eligible for the same exemption
  for the next year, and if the school district taxes imposed on the
  residence homestead in the next year are less than the amount of
  taxes imposed in that first year, a school district may not
  subsequently increase the total annual amount of ad valorem taxes
  it imposes on the residence homestead above the amount it imposed in
  the year immediately following the first year for which the
  individual qualified that residence homestead for the same
  exemption, except as provided by Subsection (b). If the first tax
  year the individual qualified the residence homestead for the
  exemption provided by Section 11.13(c) for individuals 65 years of
  age or older or disabled was a tax year before the 2015 [1997] tax
  year, the amount of the limitation provided by this section is the
  amount of tax the school district imposed for the 2014 [1996] tax
  year less an amount equal to the amount determined by multiplying
  $10,000 times the tax rate of the school district for the 2015
  [1997] tax year, plus any 2015 [1997] tax attributable to
  improvements made in 2014 [1996], other than improvements made to
  comply with governmental regulations or repairs.
         SECTION 3.  Section 25.23, Tax Code, is amended by adding
  Subsection (a-1) to read as follows:
         (a-1)  This subsection applies only to the appraisal records
  for the 2015 tax year. If the appraisal records submitted to the
  appraisal review board include the taxable value of residence
  homesteads or show the amount of the exemption under Section
  11.13(b) applicable to residence homesteads, the chief appraiser
  shall prepare supplemental appraisal records that reflect an
  exemption amount under that subsection of $25,000. This subsection
  expires December 31, 2016.
         SECTION 4.  Section 26.04, Tax Code, is amended by adding
  Subsections (a-1) and (c-1) to read as follows:
         (a-1)  On receipt of the appraisal roll for the 2015 tax
  year, the assessor for a school district shall determine the total
  taxable value of property taxable by the school district and the
  taxable value of new property based on a residence homestead
  exemption under Section 11.13(b) of $25,000. This subsection
  expires December 31, 2016.
         (c-1)  An officer or employee designated by the governing
  body of a school district shall calculate the effective tax rate and
  the rollback tax rate of the school district for the 2015 tax year
  based on a residence homestead exemption under Section 11.13(b) of
  $25,000. This subsection expires December 31, 2016.
         SECTION 5.  Section 26.08, Tax Code, is amended by adding
  Subsection (q) to read as follows:
         (q)  For purposes of this section, the effective maintenance
  and operations tax rate and the rollback tax rate of a school
  district for the 2015 tax year shall be calculated based on a
  residence homestead exemption under Section 11.13(b) of $25,000.
  This subsection expires December 31, 2016.
         SECTION 6.  Section 26.09, Tax Code, is amended by adding
  Subsection (c-1) to read as follows:
         (c-1)  The assessor for a school district shall calculate the
  amount of tax imposed by the school district on a residence
  homestead for the 2015 tax year based on an exemption under Section
  11.13(b) of $15,000 and separately based on an exemption under that
  subsection of $25,000. This subsection expires December 31, 2016.
         SECTION 7.  Section 26.15, Tax Code, is amended by adding
  Subsection (h) to read as follows:
         (h)  The assessor for a school district shall correct the tax
  roll for the school district for the 2015 tax year to reflect the
  results of the election to approve the constitutional amendment
  proposed by S.J.R. 1, 84th Legislature, Regular Session, 2015.
  This subsection expires December 31, 2016.
         SECTION 8.  Section 31.01, Tax Code, is amended by adding
  Subsections (d-2), (d-3), (d-4), and (d-5) to read as follows:
         (d-2)  This subsection and Subsections (d-3) and (d-4) apply
  only to taxes imposed by a school district on a residence homestead
  for the 2015 tax year. The assessor for the school district shall
  compute the amount of taxes imposed and the other information
  required by this section based on a residence homestead exemption
  under Section 11.13(b) of $25,000. The tax bill or the separate
  statement must indicate that the bill is a provisional tax bill and
  include a statement in substantially the following form:
         "If the amount of the exemption from ad valorem taxation by a
  school district of a residence homestead had not been increased by
  the Texas Legislature, your tax bill would have been $____ (insert
  amount equal to the sum of the amount calculated under Section
  26.09(c-1) based on an exemption under Section 11.13(b) of $15,000
  and the total amount of taxes imposed by the other taxing units
  whose taxes are included in the bill). Because of action by the
  Texas Legislature increasing the amount of the residence homestead
  exemption, your tax bill has been lowered by $____ (insert
  difference between amount calculated under Section 26.09(c-1)
  based on an exemption under Section 11.13(b) of $15,000 and amount
  calculated under Section 26.09(c-1) based on an exemption under
  Section 11.13(b) of $25,000), resulting in a lower tax bill of $____
  (insert amount equal to the sum of the amount calculated under
  Section 26.09(c-1) based on an exemption under Section 11.13(b) of
  $25,000 and the total amount of taxes imposed by the other taxing
  units whose taxes are included in the bill), contingent on the
  approval by the voters at an election to be held November 3, 2015,
  of a constitutional amendment authorizing the residence homestead
  exemption increase. If the constitutional amendment is not
  approved by the voters at the election, a supplemental school
  district tax bill in the amount of $____ (insert difference between
  amount calculated under Section 26.09(c-1) based on an exemption
  under Section 11.13(b) of $15,000 and amount calculated under
  Section 26.09(c-1) based on an exemption under Section 11.13(b) of
  $25,000) will be mailed to you."
         (d-3)  A tax bill prepared by the assessor for a school
  district as provided by Subsection (d-2) and mailed to a person in
  whose name property subject to an exemption under Section 11.13(b)
  is listed on the tax roll and to the person's authorized agent as
  provided by Subsection (a) of this section is considered to be a
  provisional tax bill until the canvass of the votes on the
  constitutional amendment proposed by S.J.R. 1, 84th Legislature,
  Regular Session, 2015. If the constitutional amendment is approved
  by the voters, the tax bill is considered to be a final tax bill for
  the taxes imposed on the property for the 2015 tax year, and no
  additional tax bill is required to be mailed to the person and to
  the person's authorized agent, unless another provision of this
  title requires the mailing of a corrected tax bill. If the
  constitutional amendment is not approved by the voters:
               (1)  a tax bill prepared by the assessor for a school
  district as provided by Subsection (d-2) and mailed to a person in
  whose name property subject to an exemption under Section 11.13(b)
  is listed on the tax roll and to the person's authorized agent as
  provided by Subsection (a) of this section is considered to be a
  final tax bill but only as to the portion of the taxes imposed on the
  property for the 2015 tax year that are included in the bill;
               (2)  the amount of taxes imposed by each school
  district on a residence homestead for the 2015 tax year is
  calculated based on an exemption under Section 11.13(b) of $15,000;
  and
               (3)  except as provided by Subsections (f), (i-1), and
  (k), the assessor for each school district shall prepare and mail a
  supplemental tax bill, by December 1 or as soon thereafter as
  practicable, to each person in whose name property subject to an
  exemption under Section 11.13(b) is listed on the tax roll and to
  the person's authorized agent in an amount equal to the difference
  between the amount calculated under Section 26.09(c-1) based on an
  exemption under Section 11.13(b) of $15,000 and the amount
  calculated under Section 26.09(c-1) based on an exemption under
  Section 11.13(b) of $25,000.
         (d-4)  Except as otherwise provided by Subsection (d-3), the
  provisions of this section other than Subsection (d-2) apply to a
  supplemental tax bill mailed under Subsection (d-3).
         (d-5)  This subsection and Subsections (d-2), (d-3), and
  (d-4) expire December 31, 2016.
         SECTION 9.  Section 31.02, Tax Code, is amended by adding
  Subsection (a-1) to read as follows:
         (a-1)  Except as provided by Subsection (b) of this section
  and Sections 31.03 and 31.04, taxes for which a supplemental tax
  bill is mailed under Section 31.01(d-3) are due on receipt of the
  tax bill and are delinquent if not paid before March 1 of the year
  following the year in which imposed. This subsection expires
  December 31, 2016.
         SECTION 10.  Subchapter A, Chapter 41, Education Code, is
  amended by adding Section 41.0011 to read as follows:
         Sec. 41.0011.  COMPUTATION OF WEALTH PER STUDENT FOR
  2015-2016 SCHOOL YEAR. Notwithstanding any other provision of this
  chapter, in computing a school district's wealth per student for
  the 2015-2016 school year, a school district's taxable value of
  property under Subchapter M, Chapter 403, Government Code, is
  determined as if the increase in the residence homestead exemption
  under Section 1-b(c), Article VIII, Texas Constitution, and the
  additional limitation on tax increases under Section 1-b(d) of that
  article in effect for the 2015 tax year as proposed by S.J.R. 1,
  84th Legislature, Regular Session, 2015, had been in effect for the
  2014 tax year. This section expires September 1, 2016.
         SECTION 11.  Section 41.004, Education Code, is amended by
  adding Subsections (a-1), (b-1), and (c-1) to read as follows:
         (a-1)  This subsection applies only if the constitutional
  amendment proposed by S.J.R. 1, 84th Legislature, Regular Session,
  2015, is approved by the voters in an election held for that
  purpose.  As soon as practicable after receiving revised property
  values that reflect adoption of the constitutional amendment, the
  commissioner shall review the wealth per student of districts in
  the state and revise as necessary the notifications provided under
  Subsection (a) for the 2015-2016 school year.  This subsection
  expires September 1, 2016.
         (b-1)  This subsection applies only to a district that has
  not previously held an election under this chapter and is not
  eligible to reduce the district's wealth per student in the manner
  authorized by Section 41.0041.  Notwithstanding Subsection (b), a
  district that enters into an agreement to exercise an option to
  reduce the district's wealth per student under Section 41.003(3),
  (4), or (5) for the 2015-2016 school year may request and, as
  provided by Section 41.0042(a), receive approval from the
  commissioner to delay the date of the election otherwise required
  to be ordered before September 1. This subsection expires
  September 1, 2016.
         (c-1)  Notwithstanding Subsection (c), a district that
  receives approval from the commissioner to delay an election as
  provided by Subsection (b-1) may adopt a tax rate for the 2015 tax
  year before the commissioner certifies that the district has
  achieved the equalized wealth level.  This subsection expires
  September 1, 2016.
         SECTION 12.  Subchapter A, Chapter 41, Education Code, is
  amended by adding Section 41.0042 to read as follows:
         Sec. 41.0042.  TRANSITIONAL PROVISIONS:  INCREASED
  HOMESTEAD EXEMPTION AND LIMITATION ON TAX INCREASES.  (a)  The
  commissioner shall approve a district's request under Section
  41.004(b-1) to delay the date of an election required under this
  chapter if the commissioner determines that the district would not
  have a wealth per student that exceeds the equalized wealth level if
  the constitutional amendment proposed by S.J.R. 1, 84th
  Legislature, Regular Session, 2015, were approved by the voters.
         (b)  The commissioner shall set a date by which each district
  that receives approval under this section must order the election.
         (c)  Not later than the 2016-2017 school year, the
  commissioner shall order detachment and annexation of property
  under Subchapter G or consolidation under Subchapter H as necessary
  to achieve the equalized wealth level for a district that receives
  approval under this section and subsequently:
               (1)  fails to hold the election; or
               (2)  does not receive voter approval at the election.
         (d)  This section expires September 1, 2017.
         SECTION 13.  Subchapter A, Chapter 41, Education Code, is
  amended by adding Section 41.0121 to read as follows:
         Sec. 41.0121.  TRANSITIONAL ELECTION DATES. (a)  This
  section applies only to an election under this chapter that occurs
  during the 2015-2016 school year.
         (b)  Section 41.012 does not apply to a district that
  receives approval of a request under Section 41.0042. The district
  shall hold the election on a Tuesday or Saturday on or before a date
  specified by the commissioner. Section 41.001, Election Code, does
  not apply to the election.
         (c)  This section expires September 1, 2016.
         SECTION 14.  Section 41.094, Education Code, is amended by
  adding Subsection (a-1) to read as follows:
         (a-1)  Notwithstanding Subsection (a), a district that
  receives approval of a request under Section 41.0042 shall pay for
  credits purchased in equal monthly payments as determined by the
  commissioner beginning March 15, 2016, and ending August 15, 2016.
  This subsection expires September 1, 2016.
         SECTION 15.  Subchapter D, Chapter 41, Education Code, is
  amended by adding Section 41.0981 to read as follows:
         Sec. 41.0981.  TRANSITIONAL EARLY AGREEMENT CREDIT.
  Notwithstanding Section 41.098, a district that receives approval
  of a request under Section 41.0042 may receive the early agreement
  credit described by Section 41.098 for the 2015-2016 school year if
  the district orders the election and obtains voter approval not
  later than the date specified by the commissioner. This section
  expires September 1, 2016.
         SECTION 16.  Section 41.208, Education Code, is amended by
  adding Subsection (a-1) to read as follows:
         (a-1)  Notwithstanding Subsection (a), for the 2015-2016
  school year, the commissioner shall order any detachments and
  annexations of property under this subchapter as soon as
  practicable after the canvass of the votes on the constitutional
  amendment proposed by S.J.R. 1, 84th Legislature, Regular Session,
  2015. This subsection expires September 1, 2016.
         SECTION 17.  Subchapter E, Chapter 42, Education Code, is
  amended by adding Section 42.2518 to read as follows:
         Sec. 42.2518.  ADDITIONAL STATE AID FOR HOMESTEAD EXEMPTION
  AND LIMITATION ON TAX INCREASES. (a)  For the 2015-2016 and
  2016-2017 school years, a school district is entitled to additional
  state aid to the extent that state and local revenue under this
  chapter and Chapter 41 is less than the state and local revenue that
  would have been available to the district under Chapter 41 and this
  chapter as those chapters existed on September 1, 2015, if the
  increase in the residence homestead exemption under Section 1-b(c),
  Article VIII, Texas Constitution, and the additional limitation on
  tax increases under Section 1-b(d) of that article as proposed by
  S.J.R. 1, 84th Legislature, Regular Session, 2015, had not
  occurred.
         (b)  The lesser of the school district's currently adopted
  maintenance and operations tax rate or the adopted maintenance and
  operations tax rate for the 2014 tax year is used for the purpose of
  determining additional state aid under this section.
         (c)  Revenue from a school district maintenance and
  operations tax that is levied to pay costs of a lease-purchase
  agreement as described by Section 46.004 and that is included in
  determining state assistance under Subchapter A, Chapter 46, is
  included for the purpose of calculating state aid under this
  section.
         (d)  The commissioner, using information provided by the
  comptroller and other information as necessary, shall compute the
  amount of additional state aid to which a district is entitled under
  this section. A determination by the commissioner under this
  section is final and may not be appealed.
         (e)  This section expires August 31, 2017.
         SECTION 18.  Effective September 1, 2017, Subchapter E,
  Chapter 42, Education Code, is amended by adding Section 42.2518 to
  read as follows:
         Sec. 42.2518.  ADDITIONAL STATE AID FOR HOMESTEAD EXEMPTION
  AND LIMITATION ON TAX INCREASES. (a)  Beginning with the 2017-2018
  school year, a school district is entitled to additional state aid
  to the extent that state and local revenue under this chapter and
  Chapter 41 is less than the state and local revenue that would have
  been available to the district under Chapter 41 and this chapter as
  those chapters existed on September 1, 2015, excluding any state
  aid that would have been provided under former Section 42.2516, if
  the increase in the residence homestead exemption under Section
  1-b(c), Article VIII, Texas Constitution, and the additional
  limitation on tax increases under Section 1-b(d) of that article as
  proposed by S.J.R. 1, 84th Legislature, Regular Session, 2015, had
  not occurred.
         (b)  The lesser of the school district's currently adopted
  maintenance and operations tax rate or the adopted maintenance and
  operations tax rate for the 2014 tax year is used for the purpose of
  determining additional state aid under this section.
         (c)  Revenue from a school district maintenance and
  operations tax that is levied to pay costs of a lease-purchase
  agreement as described by Section 46.004 and that is included in
  determining state assistance under Subchapter A, Chapter 46, is
  included for the purpose of calculating state aid under this
  section.
         (d)  The commissioner, using information provided by the
  comptroller and other information as necessary, shall compute the
  amount of additional state aid to which a district is entitled under
  this section. A determination by the commissioner under this
  section is final and may not be appealed.
         SECTION 19.  Section 42.252, Education Code, is amended by
  adding Subsection (e) to read as follows:
         (e)  Notwithstanding any other provision of this chapter, in
  computing each school district's local share of program cost under
  this section for the 2015-2016 school year, a school district's
  taxable value of property under Subchapter M, Chapter 403,
  Government Code, is determined as if the increase in the residence
  homestead exemption under Section 1-b(c), Article VIII, Texas
  Constitution, and the additional limitation on tax increases under
  Section 1-b(d) of that article in effect for the 2015 tax year as
  proposed by S.J.R. 1, 84th Legislature, Regular Session, 2015, had
  been in effect for the 2014 tax year. This subsection expires
  September 1, 2016.
         SECTION 20.  Section 42.302, Education Code, is amended by
  adding Subsection (g) to read as follows:
         (g)  Notwithstanding any other provision of this chapter, in
  computing a school district's enrichment tax rate ("DTR") and local
  revenue ("LR") for the 2015-2016 school year, a school district's
  taxable value of property under Subchapter M, Chapter 403,
  Government Code, is determined as if the increase in the residence
  homestead exemption under Section 1-b(c), Article VIII, Texas
  Constitution, and the additional limitation on tax increases under
  Section 1-b(d) of that article in effect for the 2015 tax year as
  proposed by S.J.R. 1, 84th Legislature, Regular Session, 2015, had
  been in effect for the 2014 tax year. This subsection expires
  September 1, 2016.
         SECTION 21.  Section 46.003, Education Code, is amended by
  adding Subsection (i) to read as follows:
         (i)  Notwithstanding any other provision of this chapter, in
  computing a district's bond tax rate ("BTR") and taxable value of
  property ("DPV") for the 2015-2016 school year, a school district's
  taxable value of property under Subchapter M, Chapter 403,
  Government Code, is determined as if the increase in the residence
  homestead exemption under Section 1-b(c), Article VIII, Texas
  Constitution, and the additional limitation on tax increases under
  Section 1-b(d) of that article in effect for the 2015 tax year as
  proposed by S.J.R. 1, 84th Legislature, Regular Session, 2015, had
  been in effect for the 2014 tax year. This subsection expires
  September 1, 2016.
         SECTION 22.  Section 46.032, Education Code, is amended by
  adding Subsection (d) to read as follows:
         (d)  Notwithstanding any other provision of this chapter, in
  computing a district's existing debt tax rate ("EDTR") and taxable
  value of property ("DPV") for the 2015-2016 school year, a school
  district's taxable value of property under Subchapter M, Chapter
  403, Government Code, is determined as if the increase in the
  residence homestead exemption under Section 1-b(c), Article VIII,
  Texas Constitution, and the additional limitation on tax increases
  under Section 1-b(d) of that article in effect for the 2015 tax year
  as proposed by S.J.R. 1, 84th Legislature, Regular Session, 2015,
  had been in effect for the 2014 tax year. This subsection expires
  September 1, 2016.
         SECTION 23.  Chapter 46, Education Code, is amended by
  adding Subchapter D to read as follows:
  SUBCHAPTER D. STATE AID FOR HOMESTEAD EXEMPTION AND LIMITATION ON
  TAX INCREASES
         Sec. 46.071.  ADDITIONAL STATE AID FOR HOMESTEAD EXEMPTION
  AND LIMITATION ON TAX INCREASES. (a)  Beginning with the 2015-2016
  school year, a school district is entitled to additional state aid
  under this subchapter to the extent that state and local revenue
  used to service debt eligible under this chapter is less than the
  state and local revenue that would have been available to the
  district under this chapter as it existed on September 1, 2015, if
  the increase in the residence homestead exemption under Section
  1-b(c), Article VIII, Texas Constitution, and the additional
  limitation on tax increases under Section 1-b(d) of that article as
  proposed by S.J.R. 1, 84th Legislature, Regular Session, 2015, had
  not occurred.
         (b)  Subject to Subsections (c)-(e), additional state aid
  under this section is equal to the amount by which the loss of local
  interest and sinking revenue for debt service attributable to the
  increase in the residence homestead exemption under Section 1-b(c),
  Article VIII, Texas Constitution, and the additional limitation on
  tax increases under Section 1-b(d) of that article as proposed by
  S.J.R. 1, 84th Legislature, Regular Session, 2015, is not offset by
  a gain in state aid under this chapter.
         (c)  For the purpose of determining state aid under this
  section, local interest and sinking revenue for debt service is
  limited to revenue required to service debt eligible under this
  chapter as of September 1, 2015, including refunding of that debt,
  subject to Section 46.061.  The limitation imposed by Section
  46.034(a) does not apply for the purpose of determining state aid
  under this section.
         (d)  If the amount required to pay debt service eligible
  under this section is less than the sum of state and local
  assistance provided under this chapter, including the amount of
  additional aid provided under this section, the district may not
  receive aid under this section in excess of the amount that, when
  added to the district's local interest and sinking revenue for debt
  service for the school year, as defined by this section, and state
  aid under Subchapters A and B, equals the amount required to pay the
  eligible debt service.
         (e)  The commissioner, using information provided by the
  comptroller and other information as necessary, shall compute the
  amount of additional state aid to which a district is entitled under
  this section. A determination by the commissioner under this
  section is final and may not be appealed.
         SECTION 24.  (a)  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].
         (b)  Section 403.302(k), Government Code, is repealed.
         SECTION 25.  (a)  An assessor or collector for a school
  district is not liable for civil damages or subject to criminal
  prosecution for compliance in good faith with Section 31.01, Tax
  Code, as amended by this Act.
         (b)  This section takes effect immediately if this Act
  receives a vote of two-thirds of all the members of each house, as
  provided by Section 39, Article III, Texas Constitution. If this
  Act does not receive the vote necessary for this section to take
  immediate effect, this section takes effect on the 91st day after
  the last day of the legislative session.
         (c)  This section expires December 31, 2018.
         SECTION 26.  This Act applies beginning with the 2015 tax
  year.
         SECTION 27.  (a) Except as provided by Subsection (b) of
  this section or as otherwise provided by this Act:
               (1)  this Act takes effect on the date on which the
  constitutional amendment proposed by S.J.R. 1, 84th Legislature,
  Regular Session, 2015, takes effect; and
               (2)  if that amendment is not approved by the voters,
  this Act has no effect.
         (b)  Sections 25.23(a-1), 26.04(a-1) and (c-1), 26.08(q),
  26.09(c-1), 26.15(h), 31.01(d-2), (d-3), (d-4), and (d-5), and
  31.02(a-1), Tax Code, and Sections 41.004(a-1), (b-1), and (c-1),
  41.0042, 41.0121, 41.094(a-1), 41.0981, and 41.208(a-1), Education
  Code, as added by this Act, take effect immediately if this Act
  receives a vote of two-thirds of all the members elected to each
  house, as provided by Section 39, Article III, Texas Constitution.
  If this Act does not receive the vote necessary for those sections
  to have immediate effect, those sections take effect on the 91st day
  after the last day of the legislative session.
 
 
 
 
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
         I hereby certify that S.B. No. 1 passed the Senate on
  March 25, 2015, by the following vote:  Yeas 26, Nays 5; May 25,
  2015, Senate refused to concur in House amendments and requested
  appointment of Conference Committee; May 27, 2015, House granted
  request of the Senate; May 29, 2015, Senate adopted Conference
  Committee Report by the following vote:  Yeas 26, Nays 5.
 
 
  ______________________________
  Secretary of the Senate    
 
         I hereby certify that S.B. No. 1 passed the House, with
  amendments, on May 25, 2015, by the following vote:  Yeas 141,
  Nays 0, one present not voting; May 27, 2015, House granted request
  of the Senate for appointment of Conference Committee; May 29,
  2015, House adopted Conference Committee Report by the following
  vote:  Yeas 138, Nays 0, one present not voting.
 
 
  ______________________________
  Chief Clerk of the House   
 
 
 
  Approved:
 
  ______________________________ 
             Date
 
 
  ______________________________ 
            Governor