HB4979 - Relating to the calculation of the voter-approval tax rate of certain junior college districts.

      By: Muñoz H.B. No. 4979       A BILL TO BE ENTITLED   AN ACT   relating to the calculation of the voter-approval tax rate of   certain junior college districts.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 26.012, Tax Code, is amended by adding   Subdivision (18-c) and amending Subdivision (19) to read as   follows:                 (18-c)     "Special junior college district" means a   junior college district:                       (A)     whose service area boundaries and taxing   district boundaries are identical; and                       (B)     that is located in at least one county   adjacent to an international border.                (19)  "Special taxing unit" means:                      (A)  a taxing unit, other than a school district,   for which the maintenance and operations tax rate proposed for the   current tax year is 2.5 cents or less per $100 of taxable value;                      (B)  a junior college district , including a   special junior college district ; or                      (C)  a hospital district.          SECTION 2.  Section 26.04(c), Tax Code, is amended to read as   follows:          (c)  After the assessor for the taxing unit submits the   appraisal roll for the taxing unit to the governing body of the   taxing unit as required by Subsection (b), an officer or employee   designated by the governing body shall calculate the no-new-revenue   tax rate and the voter-approval tax rate for the taxing unit, where:                (1)  "No-new-revenue tax rate" means a rate expressed   in dollars per $100 of taxable value calculated according to the   following formula:          NO-NEW-REVENUE TAX RATE = (LAST YEAR'S LEVY - LOST PROPERTY   LEVY) / (CURRENT TOTAL VALUE - NEW PROPERTY VALUE)          ; and                (2)  "Voter-approval tax rate" means a rate expressed   in dollars per $100 of taxable value calculated according to the   following applicable formula:                      (A)  for a special taxing unit other than a   special junior college district :          VOTER-APPROVAL TAX RATE = (NO-NEW-REVENUE MAINTENANCE AND   OPERATIONS RATE x 1.08) + CURRENT DEBT RATE          ; [ or ]                      (B)   for a special taxing unit that is a special   junior college district:           VOTER-APPROVAL TAX RATE = (NO-NEW-REVENUE MAINTENANCE AND   OPERATIONS RATE x 1.035) + CURRENT DEBT RATE           ; or                       (C)   for a taxing unit other than a special taxing   unit:          VOTER-APPROVAL TAX RATE = (NO-NEW-REVENUE MAINTENANCE AND   OPERATIONS RATE x 1.035) + (CURRENT DEBT RATE + UNUSED INCREMENT   RATE)          SECTION 3.  Section 26.042(a), Tax Code, is amended to read   as follows:          (a)  Notwithstanding Sections 26.04 and 26.041, the   governing body of a taxing unit other than a school district or a   special taxing unit may direct the designated officer or employee   to calculate the voter-approval tax rate of the taxing unit in the   manner provided for a special taxing unit other than a special   junior college district if any part of the taxing unit is located in   an area declared a disaster area during the current tax year by the   governor or by the president of the United States and at least one   person is granted an exemption under Section 11.35 for property   located in the taxing unit. The designated officer or employee   shall continue calculating the voter-approval tax rate in the   manner provided by this subsection until the earlier of:                (1)  the first tax year in which the total taxable value   of property taxable by the taxing unit as shown on the appraisal   roll for the taxing unit submitted by the assessor for the taxing   unit to the governing body exceeds the total taxable value of   property taxable by the taxing unit on January 1 of the tax year in   which the disaster occurred; or                (2)  the third tax year after the tax year in which the   disaster occurred.          SECTION 4.  Section 26.075(b), Tax Code, is amended to read   as follows:          (b)  This section applies to a taxing unit only in a tax year   in which the taxing unit's:                (1)  de minimis rate exceeds the taxing unit's   voter-approval tax rate; and                (2)  adopted tax rate is:                      (A)  equal to or lower than the taxing unit's de   minimis rate; and                      (B)  greater than the greater of the taxing   unit's:                            (i)  voter-approval tax rate calculated as   if the taxing unit were a special taxing unit other than a special   junior college district ; or                            (ii)  voter-approval tax rate.          SECTION 5.  This Act applies only to ad valorem taxes imposed   for an ad valorem tax year that begins on or after the effective   date of this Act.          SECTION 6.  This Act takes effect January 1, 2026.