85R116 KJE-D     By: Bettencourt S.B. No. 646       A BILL TO BE ENTITLED   AN ACT   relating to the elimination of the taxing authority of certain   county boards of education and boards of county school trustees.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Subchapter G, Chapter 11, Education Code, is   amended by adding Section 11.305 to read as follows:          Sec. 11.305.  COUNTYWIDE EQUALIZATION TAX PROHIBITED IN   COUNTIES WITH POPULATION OF 3.3 MILLION OR MORE. Notwithstanding   former Chapter 18, as that chapter existed on May 1, 1995, the   county board of education or board of county school trustees in a   county with a population of 3.3 million or more may not levy,   assess, or collect a countywide equalization tax.          SECTION 2.  Section 45.002, Education Code, is amended to   read as follows:          Sec. 45.002.  MAINTENANCE TAXES.  (a)  Except as provided by   Subsection (b), the [The] governing board of an independent school   district, including the city council or commission that has   jurisdiction over a municipally controlled independent school   district, the governing board of a rural high school district, and   the commissioners court of a county, on behalf of each common school   district under its jurisdiction, may levy, assess, and collect   annual ad valorem taxes for the further maintenance of public   schools in the district, subject to Section 45.003.          (b)  The county board of education or board of county school   trustees in a county with a population of 3.3 million or more may   not levy, assess, or collect annual ad valorem taxes for the   maintenance of a public school.          SECTION 3.  Section 11.305, Education Code, as added by this   Act, and Section 45.002, Education Code, as amended by this Act,   apply beginning with the 2017 tax year. Notwithstanding Section   11.305, Education Code, as added by this Act, or Section 45.002,   Education Code, as amended by this Act, a county board of education   or board of county school trustees may collect annual ad valorem   taxes levied or assessed for the 2016 or an earlier tax year.          SECTION 4.  This Act takes effect immediately if it 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 immediate effect, this   Act takes effect September 1, 2017.