Texas SJR 15: 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.

Bill Text

By:AAPaxton S.J.R.ANo.A15
SENATE JOINT RESOLUTION
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:
SECTIONA1.AAArticle VIII, Texas Constitution, is amended by
adding Section 7-e to read as follows:
Sec.A7-e.AA(a) Subject to Subsection (c) of this section,
the comptroller of public accounts shall:
(1)AAallocate 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)AAperiodically 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)AASubject to Subsections (c) and (g) of this section, for
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1

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)AASubject 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)AAreduce 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)AAreduce 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)AAThe comptroller of public accounts may be directed to
make a reduction under Subsection (c) of this section only:
(1)AAin the state fiscal biennium in which the
resolution is adopted, or in the following state fiscal biennium;
and
(2)AAby an amount that does not result in a reduction of
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
S.J.R.ANo.A15
2

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)AAMoney 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)AAMoney 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.
SECTIONA2.AAThe 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)AASection 7-e, Article VIII, of this constitution takes
effect beginning with the state fiscal biennium beginning September
1, 2022.
(c)AAThis temporary provision expires September 1, 2023.
SECTIONA3.AAThis 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
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
S.J.R.ANo.A15
3

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."
1
2
3
4
S.J.R.ANo.A15
4