Tex. Tax Code Section 26.085
Election to Limit Dedication of School Funds to Junior College


(a)

If the percentage of the total tax levy of a school district dedicated by the governing body of the school district to a junior college district under Section 45.105 (Authorized Expenditures)(e), Education Code, exceeds the percentage of the total tax levy of the school district for the preceding year dedicated to the junior college district under that section, the qualified voters of the school district by petition may require that an election be held to determine whether to limit the percentage of the total tax levy dedicated to the junior college district to the same percentage as the percentage of the preceding year’s total tax levy dedicated to the junior college district.

(b)

A petition is valid only if:

(1)

it states that it is intended to require an election on the question of limiting the amount of school district tax funds to be dedicated to the junior college district for the current year;

(2)

it is signed by a number of registered voters of the school district equal to at least 10 percent of the number of registered voters of the school district according to the most recent official list of registered voters; and

(3)

it is submitted to the governing body on or before the 90th day after the date on which the governing body made the dedication to the junior college district.

(c)

Not later than the 20th day after the day a petition is submitted, the governing body shall determine whether the petition is valid and pass a resolution stating its finding. If the governing body fails to act within the time allowed, the petition is treated as if it had been found valid.

(d)

If the governing body finds that the petition is valid (or fails to act within the time allowed), it shall order that an election be held in the school district on a date not less than 30 or more than 90 days after the last day on which it could have acted to approve or disapprove the petition. A state law requiring local elections to be held on a specified date does not apply to the election unless a specified date falls within the time permitted by this section. At the election, the ballots shall be prepared to permit voting for or against the proposition: “Limiting the portion of the (name of school district) tax levy dedicated to the (name of junior college district) for the current year to the same portion that was dedicated last year.”

(e)

If a majority of the qualified voters voting on the question in the election favor the proposition, the percentage of the total tax levy of the school district for the year to which the election applies dedicated to the junior college district is reduced to the same percentage of the total tax levy that was dedicated to the junior college district by the school district in the preceding year. If the proposition is approved by a majority of the qualified voters voting in an election to limit the dedication to the junior college district in a year following a year in which there was no dedication of local tax funds to the junior college district under Section 45.105 (Authorized Expenditures)(e), Education Code, the school district may not dedicate any local tax funds to the junior college district in the year to which the election applies. If the proposition is not approved by a majority of the qualified voters voting in the election, the percentage of the total tax levy dedicated to the junior college district is the percentage adopted by the governing body.
Added by Acts 1983, 68th Leg., p. 5374, ch. 987, Sec. 2, eff. June 19, 1983. Amended by Acts 1993, 73rd Leg., ch. 728, Sec. 86, eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 165, Sec. 6.78, eff. Sept. 1, 1997.

Source: Section 26.085 — Election to Limit Dedication of School Funds to Junior College, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­26.­htm#26.­085 (accessed Apr. 13, 2024).

26.01
Submission of Rolls to Taxing Units
26.02
Assessment Ratios Prohibited
26.03
Treatment of Captured Appraised Value and Tax Increment
26.04
Submission of Roll to Governing Body
26.05
Tax Rate
26.06
Notice, Hearing, and Vote on Tax Increase
26.07
Automatic Election to Approve Tax Rate of Taxing Unit Other than School District
26.08
Automatic Election to Approve Tax Rate of School District
26.09
Calculation of Tax
26.10
Prorating Taxes--loss of Exemption
26.11
Prorating Taxes--acquisition by Government
26.012
Definitions
26.12
Units Created During Tax Year
26.013
Unused Increment Rate
26.13
Taxing Unit Consolidation During Tax Year
26.14
Annexation of Property During Tax Year
26.15
Correction of Tax Roll
26.16
Posting of Tax-related Information on County’s Internet Website
26.17
Database of Property-tax-related Information
26.18
Posting of Tax Rate and Budget Information by Taxing Unit on Website
26.041
Tax Rate of Unit Imposing Additional Sales and Use Tax
26.042
Calculation and Adoption of Certain Tax Rates in Disaster Area
26.043
Voter-approval and No-new-revenue Tax Rates in City Imposing Mass Transit Sales and Use Tax
26.044
No-new-revenue Tax Rate to Pay for State Criminal Justice Mandate
26.045
Voter-approval Tax Rate Relief for Pollution Control Requirements
26.051
Evidence of Unrecorded Tax Rate Adoption
26.052
Simplified Tax Rate Notice for Taxing Units with Low Tax Levies
26.061
Notice of Meeting to Vote on Proposed Tax Rate that Does Not Exceed Lower of No-new-revenue or Voter-approval Tax Rate
26.062
Additional Information to Be Included in Tax Rate Notice
26.063
Alternate Provisions for Tax Rate Notice When De Minimis Rate Exceeds Voter-approval Tax Rate
26.065
Supplemental Notice of Hearing on Tax Rate Increase
26.075
Petition Election to Reduce Tax Rate of Taxing Unit Other than School District
26.081
Petition Signatures
26.085
Election to Limit Dedication of School Funds to Junior College
26.111
Prorating Taxes--acquisition by Charitable Organization
26.112
Calculation of Taxes on Residence Homestead of Certain Persons
26.113
Prorating Taxes--acquisition by Nonprofit Organization
26.135
Tax Dates for Certain School Districts
26.175
Property Tax Database Locator Website
26.0441
Tax Rate Adjustment for Indigent Health Care
26.0442
Tax Rate Adjustment for County Indigent Defense Compensation Expenditures
26.0443
Tax Rate Adjustment for Eligible County Hospital Expenditures
26.0444
Tax Rate Adjustment for Defunding Municipality
26.0501
Limitation on Tax Rate of Defunding Municipality
26.1115
Calculation of Taxes on Residence Homestead Generally
26.1127
Calculation of Taxes on Donated Residence Homestead of Disabled Veteran or Surviving Spouse of Disabled Veteran

Accessed:
Apr. 13, 2024

§ 26.085’s source at texas​.gov