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A BILL TO BE ENTITLED
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AN ACT
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relating to a reduction in the maximum compressed tax rate of a |
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school district and additional state aid for certain school |
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districts impacted by compression. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter F, Chapter 48, Education Code, is |
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amended by adding Sections 48.2555 and 48.283 to read as follows: |
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Sec. 48.2555. MAXIMUM COMPRESSED TAX RATE FOR 2023-2024 |
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SCHOOL YEAR. (a) Notwithstanding any other provision of this title |
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or Chapter 26, Tax Code, for the 2023-2024 school year, the |
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commissioner shall calculate the value of a school district's |
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maximum compressed tax rate by determining the district's maximum |
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compressed rate under Section 48.2551 or 48.2552(b), if applicable, |
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and reducing the tax rate determined under the applicable section |
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by $0.162. |
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(b) If a school district's maximum compressed tax rate as |
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calculated under Subsection (a) would be less than 90 percent of |
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another school district's maximum compressed tax rate under |
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Subsection (a), the district's maximum compressed tax rate is the |
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value at which the district's maximum compressed tax rate would be |
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equal to 90 percent of the other district's maximum compressed tax |
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rate. |
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(c) Notwithstanding any other provision of this title or |
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Chapter 26, Tax Code, for purposes of determining funding for |
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school districts for the 2023-2024 school year, a reference in any |
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of the following provisions of law to a school district's maximum |
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compressed tax rate or maximum compressed rate as determined under |
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Section 48.2551 means the maximum compressed tax rate determined |
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for the district under this section: |
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(1) Section 13.054(f); |
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(2) Section 45.003(d); |
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(3) Section 45.0032(a); |
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(4) Section 48.051(a); |
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(5) Sections 48.2553(a) and (e); |
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(6) Section 48.2556; and |
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(7) Section 26.08(n), Tax Code. |
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(d) For purposes of Section 30.003(f-1), a reference in that |
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section to Section 48.2551 includes this section. |
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(e) Notwithstanding any other provision of this title, for |
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purposes of determining a school district's maximum compressed tax |
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rate under Section 48.2551 for the 2024-2025 school year, the value |
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of the district's "PYMCR" is the maximum compressed tax rate |
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determined for the district under this section for the preceding |
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school year. |
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(f) This section expires September 1, 2025. |
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Sec. 48.283. ADDITIONAL STATE AID FOR CERTAIN DISTRICTS |
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IMPACTED BY COMPRESSION. (a) For the 2023-2024 and 2024-2025 |
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school years, a school district that received an adjustment under |
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Section 48.257(b) for the 2022-2023 school year is entitled to |
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additional state aid in an amount equal to the difference, if the |
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difference is greater than zero, between: |
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(1) the amount of state and local revenue that would |
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have been available to the district under this chapter and Chapter |
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49 for the current school year if the district's maximum compressed |
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tax rate had not been reduced under Section 48.2555, as added by |
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H.B. ___, Acts of the 88th Legislature, 2nd Called Session, 2023; |
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and |
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(2) the amount of state and local revenue available to |
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the district under this chapter and Chapter 49 for the current |
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school year. |
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(b) This section expires September 1, 2026. |
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SECTION 2. Subchapter F, Chapter 48, Education Code, is |
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amended by adding Section 48.25551 to read as follows: |
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Sec. 48.25551. INFORMATION REGARDING MAXIMUM COMPRESSED |
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TAX RATE FOR 2023-2024 SCHOOL YEAR. (a) As soon as practicable |
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after the effective date of H.B. ___, Acts of the 88th Legislature, |
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2nd Called Session, 2023, the agency shall: |
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(1) calculate and make available each school |
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district's maximum compressed tax rate as determined under Section |
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48.2555, as added by that Act; and |
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(2) make available the information necessary to |
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calculate the amounts provided by Section 26.09(a-1), Tax Code. |
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(b) For purposes of Section 48.2556, the maximum compressed |
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tax rates calculated under this section are preliminary rates for |
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the 2023 tax year. |
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(c) This section expires September 1, 2024. |
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SECTION 3. Section 26.09, Tax Code, is amended by adding |
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Subsections (a-1), (a-2), and (a-3) to read as follows: |
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(a-1) The assessor for a school district shall calculate the |
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amount of tax imposed by the district on property for the 2023 tax |
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year based on: |
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(1) the tax rate adopted by the governing body of the |
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district under Section 26.05; and |
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(2) the tax rate described by Subdivision (1), less: |
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(A) $0.162; or |
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(B) if the district is subject to Section |
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48.2555(b), Education Code, as added by H.B. _, Acts of the 88th |
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Legislature, 2nd Called Session, 2023, the amount of the tax |
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reduction received by the district determined by the commissioner |
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under that section. |
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(a-2) The assessor for a school district shall prepare the |
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district's tax bills for the 2023 tax year based on the amount of |
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tax imposed by the district for that tax year as calculated under |
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Subsection (a-1)(2) of this section and mail the bills as provided |
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by Section 31.01. If the constitutional amendment proposed by the |
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88th Legislature, 2nd Called Session, 2023, excepting certain |
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appropriations to pay for school district ad valorem tax relief |
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from the constitutional limitation on the rate of growth of |
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appropriations is not approved by the voters, the assessor for the |
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district shall prepare corrected tax bills using the amount of tax |
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computed under Subsection (a-1)(1) and mail the corrected bills as |
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soon as practicable after the election. |
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(a-3) This subsection and Subsections (a-1) and (a-2) |
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expire December 31, 2023. |
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SECTION 4. Section 26.15, Tax Code, is amended by adding |
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Subsection (h) to read as follows: |
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(h) The assessor for a school district shall correct the tax |
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roll for the district for the 2023 tax year as necessary to reflect |
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the results of the election to approve the constitutional amendment |
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proposed by the 88th Legislature, 2nd Called Session, 2023, |
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excepting certain appropriations to pay for school district ad |
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valorem tax relief from the constitutional limitation on the rate |
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of growth of appropriations. This subsection expires December 31, |
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2023. |
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SECTION 5. (a) Except as provided by Subsection (b) of this |
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section: |
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(1) this Act takes effect immediately if it receives a |
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vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution; and |
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(2) if this Act does not receive the vote necessary for |
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immediate effect, this Act takes effect on the 91st day after the |
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last day of the legislative session. |
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(b) Section 1 of this Act takes effect on the date on which |
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the constitutional amendment proposed by the 88th Legislature, 2nd |
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Called Session, 2023, excepting certain appropriations to pay for |
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school district ad valorem tax relief from the constitutional |
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limitation on the rate of growth of appropriations takes effect. If |
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that amendment is not approved by the voters, Section 1 of this Act |
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has no effect. |