By: Ogden H.B. No. 669
73R3499 ESH-F
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to public school education.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. (a) Chapter 18, Education Code, is amended by
1-5 designating Sections 18.01-18.15 as Subchapter A of that chapter as
1-6 follows:
1-7 SUBCHAPTER A. CREATION OF COUNTY-UNIT SYSTEMS
1-8 (b) Chapter 18, Education Code, is amended by designating
1-9 Sections 18.21-18.31 as Subchapter B of that chapter as follows:
1-10 SUBCHAPTER B. COUNTY EQUALIZATION FUNDS
1-11 SECTION 2. Chapter 18, Education Code, is amended by adding
1-12 Subchapters C and D to read as follows:
1-13 SUBCHAPTER C. COUNTY-UNIT SYSTEMS COMPOSED OF SCHOOL DISTRICTS
1-14 Sec. 18.41. CREATION; COMPOSITION. (a) Except as provided
1-15 by Subsections (b) and (c) of this section, each school district in
1-16 this state is included in a county-unit system composed of all
1-17 school districts that are assigned to a single county. Each school
1-18 district is assigned to the county in which a majority of its
1-19 students resides.
1-20 (b) This section does not apply to a school district that is
1-21 the single district assigned to a county.
1-22 (c) This subchapter does not apply to a county that is
1-23 included in a county-unit system established under Subchapter A of
1-24 this chapter if that system contains all of the territory of its
2-1 component school districts and has the authority to levy a tax at a
2-2 rate not exceeding $1 per $100 of property valuation.
2-3 Sec. 18.42. AUTHORIZATION. (a) Each county-unit system is
2-4 a school district established for the limited purpose of exercising
2-5 the taxing power authorized by Article VII, Section 3, of the Texas
2-6 Constitution and of distributing revenue of the system to its
2-7 component school districts.
2-8 (b) The boards of trustees of the component school districts
2-9 in a county-unit system retain the authority granted them elsewhere
2-10 in this code.
2-11 Sec. 18.43. GOVERNANCE. A county-unit system established
2-12 under this subchapter is governed by a county governing board as
2-13 specified by Section 17.01 of this code.
2-14 Sec. 18.44. TAX AUTHORIZATION ELECTION. (a) The county
2-15 governing board of each county-unit system shall order an election
2-16 to be held on May 1, 1993, to determine whether or not the
2-17 county-unit system shall be authorized to levy a tax at a rate not
2-18 exceeding $1 per $100 valuation of property in the county.
2-19 (b) At the tax authorization election the ballot shall be
2-20 prepared to permit voting for or against the proposition: "The
2-21 county-unit system tax not exceeding $1 on the $100 valuation of
2-22 property."
2-23 (c) Each component school district shall conduct the
2-24 election and deliver the canvass of the vote to the county
2-25 governing board. The county governing board shall conduct a final
2-26 canvass not later than the second day after the receipt of all
2-27 school district election returns and prepare a tabulation of the
3-1 total number of votes received in each school district and the sum
3-2 of the school district totals. The proposition is approved only if
3-3 the majority of the votes reflected in the sum of school district
3-4 totals favors the proposition. The county governing board shall
3-5 declare the results and retain the election returns and tabulations
3-6 for the period for preserving precinct election records.
3-7 (d) If the majority of the votes cast at the election
3-8 opposes the authorization of a tax not to exceed $1 per $100
3-9 valuation, the county governing board shall hold a public hearing
3-10 to consider the submission of a lower tax rate authorization to the
3-11 voters. The tax rate proposed must be approved by a majority of
3-12 the presiding officers of the component school districts.
3-13 (e) The county governing board shall order an election to be
3-14 held to determine whether or not the county-unit system shall be
3-15 authorized to levy a tax not exceeding the rate approved under
3-16 Subsection (d) of this section. The ballot shall provide for
3-17 voting for or against a county-unit system tax not to exceed the
3-18 proposed rate. The election may be held on an authorized election
3-19 date, as prescribed by Section 41.001, Election Code, occurring
3-20 after the expiration of 50 days after the date of the prior
3-21 election.
3-22 (f) After a tax authorization has been approved by the
3-23 voters, the county governing board may not call another election to
3-24 raise or lower the maximum tax rate authorized before the second
3-25 anniversary of the date of the prior election.
3-26 Sec. 18.45. LEVY OF TAX; ASSESSMENT, COLLECTION, AND
3-27 DISTRIBUTION OF TAXES. (a) The county governing board of a
4-1 county-unit system shall levy a tax for the benefit of its
4-2 component school districts not later than September 1 of each year
4-3 or as soon thereafter as practicable.
4-4 (b) The county governing board shall provide for the
4-5 assessment and collection of taxes levied by the system through a
4-6 contract with an appraisal district or taxing unit. Each component
4-7 school district shall bear the cost of assessing and collecting
4-8 taxes levied by the system and that cost shall be deducted from the
4-9 revenue collected before distribution of the revenue to the
4-10 component districts.
4-11 (c) The county governing board shall distribute tax revenue
4-12 to the component districts on the basis of the number of weighted
4-13 students in average daily attendance in each district. The number
4-14 of students in weighted average daily attendance is determined in
4-15 the manner prescribed by Section 18.62 of this code.
4-16 (d) Beginning with the 1995-1996 school year, a county
4-17 governing board shall distribute tax revenue to the component
4-18 districts on the basis of the number of students in average daily
4-19 attendance in each district.
4-20 Sec. 18.46. MULTICOUNTY-UNIT SYSTEMS. (a) Two or more
4-21 adjacent county-unit systems may jointly establish a
4-22 multicounty-unit system.
4-23 (b) If a petition praying for the formation of a
4-24 multicounty-unit system or for the authority to levy and collect an
4-25 equalization tax is presented to the county governing board of one
4-26 of the county-unit systems, the county governing boards of all of
4-27 the county-unit systems shall order an election to be held jointly
5-1 in the designated county-unit systems. The petition must be signed
5-2 by not less than one percent of the total number of registered
5-3 voters in the designated county-unit systems. If a majority of the
5-4 votes cast in each county-unit system favors the formation of the
5-5 multicounty-unit system or approves the authority to levy and
5-6 collect an equalization tax, the county governing boards of the
5-7 county-unit systems jointly shall issue an order to that effect.
5-8 (c) The provisions of this subchapter govern the affairs of
5-9 a multicounty-unit system.
5-10 Sec. 18.47. CREATION OF COUNTYWIDE SCHOOL DISTRICTS. (a)
5-11 If the voters in a county-unit system fail to authorize on or
5-12 before August 15, 1993, a county-unit tax that will provide state
5-13 and county funds under Section 18.63 of this code of not less than
5-14 $1,750 per student in weighted average daily attendance, the
5-15 commissioner of education shall, as soon as practicable after that
5-16 date, annex each school district assigned to that county-unit
5-17 system to the district in that system with the most students in
5-18 average daily attendance.
5-19 (b) Under this section school districts shall be annexed in
5-20 the same manner that academically unaccredited school districts are
5-21 annexed under Section 19.027 of this code and are subject to the
5-22 same provisions.
5-23 (c) The commissioner's annexation order must include
5-24 provisions ensuring that for the first school year following the
5-25 annexation of a district:
5-26 (1) the board of trustees of the district to be
5-27 annexed shall continue to govern the district with respect to all
6-1 matters other than taxation unless that board relinquishes its
6-2 authority by majority vote;
6-3 (2) no school campus is closed without the consent of
6-4 the board of trustees of the district to be annexed or of the
6-5 commissioner of education if the board has relinquished its
6-6 authority;
6-7 (3) all teacher evaluations are considered binding on
6-8 the governing board of the enlarged district resulting from the
6-9 annexation; and
6-10 (4) funds for the instructional programs and services
6-11 at each campus of the district subject to annexation are not less
6-12 per student in weighted average daily attendance than the funds
6-13 spent for those purposes during the preceding school year.
6-14 (Sections 18.48-18.60 reserved for expansion
6-15 SUBCHAPTER D. DISTRIBUTION OF FOUNDATION SCHOOL FUNDS
6-16 Sec. 18.61. AVERAGE DAILY ATTENDANCE. In this subchapter,
6-17 average daily attendance is determined in the manner provided by
6-18 Section 16.006 of this code.
6-19 Sec. 18.62. WEIGHTED STUDENTS IN AVERAGE DAILY ATTENDANCE.
6-20 (a) In this subchapter:
6-21 (1) weighted students in average daily attendance for
6-22 a school district is computed by dividing the sum of the district's
6-23 allotments under Subchapters C and D of Chapter 16 of this code,
6-24 less any allotments to the district for transportation, career
6-25 ladder supplements, or technology, by the basic allotment under
6-26 Section 16.101 of this code; and
6-27 (2) weighted students in average daily attendance for
7-1 a county-unit is the sum of the weighted students in average daily
7-2 attendance of each component school district in the county-unit
7-3 system.
7-4 (b) Beginning with the 1995-1996 school year, students in
7-5 average daily attendance shall be substituted for weighted students
7-6 in average daily attendance in any formula under this subchapter
7-7 that uses weighted students in average daily attendance.
7-8 Sec. 18.63. MATCHING FUNDS FOR COUNTY-UNIT SYSTEMS. (a)
7-9 Each county-unit system established under Subchapter C of this
7-10 chapter is entitled to state matching funds in an amount determined
7-11 by the following formula:
7-12 where:
7-13 "SF" is the amount of state funds due the county-unit system;
7-14 "CTR" is the county-unit system's effective tax rate,
7-15 expressed as dollars, which is determined by dividing the tax funds
7-16 collected by the system by the quotient of the system's taxable
7-17 value of property for the prior school year determined under
7-18 Section 11.86 of this code divided by 100;
7-19 "CPV" is the taxable value of property in the county-unit
7-20 system for the prior school year determined under Section 11.86 of
7-21 this code divided by "WADA";
7-22 "SPV" is the taxable value of property in the state for the
7-23 prior school year determined under Section 11.86 of this code
7-24 divided by the number of weighted students in average daily
7-25 attendance in the public schools in the state; and
7-26 "WADA" is the number of students in weighted average daily
7-27 attendance in the county-unit system.
8-1 (b) The commissioner of education shall determine annually:
8-2 (1) the amount of state funds due each county-unit
8-3 system under Subsection (a) of this section; and
8-4 (2) the amount of state available school funds
8-5 distributed to the component school districts of each county-unit
8-6 system, if any.
8-7 (c) The commissioner shall determine for each county-unit
8-8 system the amount necessary to provide the difference between
8-9 Subdivisions (1) and (2) of Subsection (b) of this section, which
8-10 shall be appropriated and distributed as provided by Section 18.67
8-11 of this code.
8-12 (d) The commissioner may transmit payments under this
8-13 section in installments according to a schedule adopted by the
8-14 commissioner.
8-15 (e) A county-unit system established under Subchapter A of
8-16 this chapter is entitled to funding under this section if the
8-17 system contains all of the territory of its component districts.
8-18 Sec. 18.64. DISTRIBUTION OF FUNDS TO SCHOOL DISTRICTS. The
8-19 county governing board of each county-unit system shall apportion
8-20 state funds received under Section 18.63 of this code to the
8-21 component school districts of the system on the basis of the number
8-22 of students in weighted average daily attendance in each district.
8-23 Sec. 18.65. STATE MATCHING FUNDS FOR CERTAIN COMPONENT
8-24 DISTRICTS. (a) An accredited school district within a county-unit
8-25 system is entitled to state equalization funds under this section
8-26 if the school district's taxable value of property per student in
8-27 average daily attendance is less than $150,000 per student in
9-1 weighted average daily attendance. An eligible district's state
9-2 matching aid is determined by the following formula:
9-3 where:
9-4 "SF" is the amount of state funds due the school district;
9-5 "DTR" is the number of cents in the district's effective tax
9-6 rate, which is determined by dividing the tax funds collected by
9-7 the district by the quotient of the district's taxable value of
9-8 property under Section 11.86 of this code divided by 100;
9-9 "DPV" is the taxable value of property in the district under
9-10 Section 11.86 of this code divided by the number of students in
9-11 weighted average daily attendance in the district; and
9-12 "WADA" is the number of students in weighted average daily
9-13 attendance in the district.
9-14 (b) The commissioner of education shall determine the amount
9-15 of state funds due each district under this section.
9-16 (c) If for any year the amount placed in the foundation
9-17 school fund is insufficient to cover the total cost of allocations
9-18 under Subsection (a) of this section, the commissioner shall reduce
9-19 the amount of state funds allocated to each eligible district in a
9-20 manner that would require each district to exert the same tax
9-21 effort to replace the state funding shortfall.
9-22 (d) The tax effort required of a district under Subsection
9-23 (c) of this section is determined using the district's taxable
9-24 value of property as determined under Section 11.86 of this code.
9-25 Sec. 18.66. STATE FUNDS FOR CERTAIN COUNTYWIDE SCHOOL
9-26 DISTRICTS. If a school district is the only district assigned to a
9-27 county under Section 18.41 of this code, the district is entitled
10-1 to:
10-2 (1) the same matching funds that a county-unit system
10-3 is entitled to under Section 18.63 of this code except that for
10-4 fund allocation purposes DTR, the district's tax rate, as defined
10-5 in Section 18.65 of this code, is substituted for CTR but may not
10-6 exceed $1; and
10-7 (2) state matching funds under Section 18.65 of this
10-8 code except that DTR is the number of cents in the district's tax
10-9 rate exceeding $1 but not exceeding 50 cents.
10-10 Sec. 18.67. APPROPRIATION OF MATCHING FUNDS. (a) The
10-11 commissioner shall base the determinations under Sections 18.63(c),
10-12 18.65(b), and 18.66 of this code on the estimates provided to the
10-13 legislature under Section 18.68 of this code for each school
10-14 district for each school year. The legislature shall appropriate
10-15 from the available school fund and the foundation school program
10-16 fund a total amount equal to the total of allotments and
10-17 allocations determined under those sections and Sections 16.156,
10-18 16.158, and 16.160 of this code.
10-19 (b) The commissioner shall distribute to each county-unit
10-20 system or countywide district from the available school fund an
10-21 equal amount per student in adjusted weighted average daily
10-22 attendance except that the total amount distributed to a system or
10-23 district from that fund may not exceed the total amount to which
10-24 the system or district is entitled under this subchapter. The
10-25 commissioner shall distribute the remainder of the amount to which
10-26 a system or district is entitled, if any, from the foundation
10-27 school fund. The commissioner shall distribute to each component
11-1 school district the amount due the district under Section 18.65(b)
11-2 of this code from the foundation school fund.
11-3 (c) The commissioner shall approve warrants to each
11-4 county-unit system, countywide district, or other school district
11-5 equaling the amount of its entitlement except as provided by this
11-6 section. Warrants for all money expended according to the
11-7 provisions of this chapter shall be approved and transmitted to the
11-8 treasurer or depository of each system or district in the same
11-9 manner that warrants for state payments are transmitted.
11-10 Sec. 18.68. FUNDING ESTIMATES. (a) Not later than November
11-11 1 of each even-numbered year:
11-12 (1) the Central Education Agency shall submit to the
11-13 foundation school fund budget committee and the legislature an
11-14 estimate of student enrollment by school district for the following
11-15 biennium; and
11-16 (2) the comptroller shall submit to the foundation
11-17 school fund budget committee and the legislature an estimate of the
11-18 total value of all taxable property in the state as determined
11-19 under Section 11.86 of this code for the following biennium.
11-20 (b) The Central Education Agency and the comptroller shall
11-21 update the information provided to the legislature under Subsection
11-22 (a) of this section not later than March 1 of each odd-numbered
11-23 year.
11-24 Sec. 18.69. FOUNDATION SCHOOL FUND BUDGET COMMITTEE. (a)
11-25 The foundation school fund budget committee is composed of the
11-26 governor, the lieutenant governor, and the comptroller.
11-27 (b) On or before November 1 before each regular session of
12-1 the legislature, the budget committee shall:
12-2 (1) adopt the basic allotment to which each school
12-3 district is entitled; and
12-4 (2) determine and certify to the comptroller the
12-5 amount of money to be placed in the foundation school fund for the
12-6 succeeding biennium to fully fund the allotments and allocations
12-7 authorized in Sections 16.156, 16.158, 16.160, 18.63, 18.65, and
12-8 18.66 of this code, assuming that each system and countywide school
12-9 district sets its tax at a rate of $1 per $100 valuation of
12-10 property.
12-11 (c) The basic allotment adopted under this section is used
12-12 only to determine weighted students in average daily attendance as
12-13 provided by Section 18.62 of this code.
12-14 Sec. 18.70. FALSIFICATION OF RECORDS; REPORT. (a) If the
12-15 director of school audits of the Central Education Agency
12-16 determines that accounting, enrollment, or other records of a
12-17 county-unit system, countywide school district, or other school
12-18 district reveal deliberate falsification of the records whereby the
12-19 system's or district's share of state funds allocated under this
12-20 subchapter would be, or has been, illegally increased, the director
12-21 shall promptly and fully report the fact to the commissioner of
12-22 education and the state auditor.
12-23 (b) If the commissioner determines that state funds have
12-24 been overallocated to a system or district, the commissioner shall
12-25 recover two times the overallocated amount by withholding that
12-26 amount from subsequent allocations.
12-27 Sec. 18.71. EFFECT OF APPRAISAL APPEAL. (a) If the final
13-1 determination of an appeal under Chapter 42, Tax Code, results in a
13-2 reduction in the taxable value of property that exceeds five
13-3 percent of the total taxable value of property under Section 11.86
13-4 of this code, the commissioner of education shall request the
13-5 comptroller to adjust the comptroller's taxable property value
13-6 findings for that year consistent with the final determination of
13-7 the appraisal appeal.
13-8 (b) If a county-unit system, countywide school district, or
13-9 other school district would have received a greater amount from the
13-10 foundation school fund for the applicable school year using the
13-11 adjusted value, the commissioner shall add the difference to
13-12 subsequent distributions to the system or district from the
13-13 foundation school fund. An adjustment does not affect
13-14 distributions to any other system or district.
13-15 Sec. 18.72. CERTIFICATION OF REDUCTION IN SCHOOL DISTRICT'S
13-16 REVENUE. The commissioner of education shall compute for each
13-17 school district the total amount, if any, by which the district's
13-18 total revenue is reduced from one school year to the next because
13-19 of a change in the method of finance under this code. The
13-20 commissioner shall certify the amount of the reduction to the
13-21 school district for use in determining the school district's
13-22 rollback rate under Section 26.08, Tax Code.
13-23 SECTION 3. (a) Subchapter D, Chapter 18, Education Code, as
13-24 added by this Act, is amended by adding Section 18.73 to read as
13-25 follows:
13-26 Sec. 18.73. ASSIGNMENT OF FUNDS IN EXCESS OF AMOUNTS
13-27 GUARANTEED. (a) If a county-unit system or countywide district
14-1 has a property wealth per weighted student greater than two times
14-2 the statewide average property wealth per weighted student, the
14-3 system or district shall forward to the comptroller an amount equal
14-4 to the difference between the amount generated by the tax levied by
14-5 the system or district and the system's or district's maximum basic
14-6 entitlement.
14-7 (b) A county-unit system or countywide district is not
14-8 required to remit under this section that portion of the taxes
14-9 collected by the system or district that results from a tax rate
14-10 that exceeds the lesser of:
14-11 (1) $0.92 per $100 valuation of property; or
14-12 (2) the statewide average of the rate of countywide ad
14-13 valorem taxes imposed for school operation and maintenance.
14-14 (c) The comptroller shall develop a schedule according to
14-15 which a county-unit system or countywide district must remit to the
14-16 comptroller a portion of the taxes collected by the system or
14-17 district until the total amount due under this section is
14-18 submitted.
14-19 (d) The comptroller shall credit all funds received under
14-20 this section to the foundation school fund.
14-21 (e) If the total of funds to be received under this section
14-22 would exceed the limit imposed by Article VII, Section 3-c(d), of
14-23 the Texas Constitution, the comptroller shall prorate the amount of
14-24 funds to be received under this section to comply with that limit.
14-25 (f) For purposes of this section:
14-26 (1) a county-unit system's or countywide district's
14-27 "maximum basic entitlement" is the amount generated by a tax at a
15-1 rate equal to the rate levied by the system or district multiplied
15-2 by a wealth per weighted student equal to two times the average of
15-3 each county in the state's wealth per weighted student; and
15-4 (2) "wealth per weighted student" means the taxable
15-5 property values reported by the comptroller to the commissioner of
15-6 education under Section 11.86 of this code divided by the number of
15-7 weighted students in average daily attendance as determined under
15-8 Section 18.62 of this code.
15-9 (b) This section takes effect only if the constitutional
15-10 amendment proposed by __J.R. No.___, 73rd Legislature, Regular
15-11 Session, 1993, relating to the support and maintenance of schools,
15-12 is approved by the voters. If the proposed constitutional
15-13 amendment is not approved by the voters, this section has no
15-14 effect.
15-15 SECTION 4. Sections 16.001-16.007, Education Code, are
15-16 reenacted and amended to read as follows:
15-17 SUBCHAPTER A. GENERAL PROVISIONS
15-18 Sec. 16.001. State Policy. (a) It is the policy of the
15-19 State of Texas that the provision of public education is a state
15-20 responsibility and that a thorough and efficient system be provided
15-21 and substantially financed through state revenue sources so that
15-22 each student enrolled in the public school system shall have access
15-23 to programs and services that are appropriate to his or her
15-24 educational needs and that are substantially equal to those
15-25 available to any similar student, notwithstanding varying local
15-26 economic factors.
15-27 (b) The public school finance system of the State of Texas
16-1 shall adhere to a standard of neutrality which provides for
16-2 substantially equal access to similar revenue per student at
16-3 similar tax effort, considering all state and local tax revenues of
16-4 districts after acknowledging all legitimate student and district
16-5 cost differences.
16-6 Sec. 16.002. Purpose of Foundation School Program. (a) The
16-7 purposes of the Foundation School Program <set forth in this
16-8 chapter> are to guarantee that each school district in the state
16-9 has:
16-10 (1) adequate resources to provide each eligible
16-11 student a basic instructional program and facilities suitable to
16-12 the student's educational needs; and
16-13 (2) access to a substantially equalized program of
16-14 financing in excess of basic costs for certain services<, as
16-15 provided by this chapter>.
16-16 (b) The Foundation School Program consists of two tiers to
16-17 provide for the purposes specified by Subsection (a) of this
16-18 section. The first tier guarantees sufficient financing for all
16-19 school districts to provide a basic program of education that meets
16-20 accreditation and other legal standards. The second tier provides
16-21 a guaranteed yield system of financing to provide <all> school
16-22 districts that have low value of taxable property per student with
16-23 substantially equal access to additional funds <to provide an
16-24 enriched program and additional funds for facilities>.
16-25 Sec. 16.003. Student Eligibility. (a) A student is
16-26 entitled to the benefits of the Foundation School Program if he is
16-27 5 years of age or older and under 21 years of age at the beginning
17-1 of the scholastic year and has not graduated from high school.
17-2 (b) A student to whom Subsection (a) of this section does
17-3 not apply is entitled to the benefits of the Foundation School
17-4 Program if the student is enrolled in a prekindergarten class under
17-5 Section 21.136 of this code.
17-6 (c) The commissioner of education, in consultation with the
17-7 Commissioner of Human Services, shall monitor and evaluate
17-8 prekindergarten programs in the State of Texas as to their
17-9 developmental appropriateness. Furthermore, the commissioner of
17-10 education, in consultation with the Commissioner of Human Services,
17-11 shall evaluate the potential for coordination on a statewide basis
17-12 of prekindergarten programs with government-funded early childhood
17-13 care and education programs such as child care administered under
17-14 Chapter 44 of the Human Resources Code and federal Head Start
17-15 programs. This evaluation shall utilize recommendations contained
17-16 in the report to the 71st Legislature required by Chapter 717, Acts
17-17 of the 70th Legislature, Regular Session, 1987. For the purpose of
17-18 providing cost-effective care for children during the full work day
17-19 with developmentally appropriate curriculum, the commissioners
17-20 shall investigate the use of existing child care program sites as
17-21 prekindergarten sites. Following the evaluation required by this
17-22 section, the commissioners, in cooperation with school districts
17-23 and other program administrators, shall integrate programs, staff,
17-24 and program sites for prekindergarten, child care, and federal Head
17-25 Start programs to the greatest extent possible.
17-26 (d) A child may be enrolled in the first grade if he is at
17-27 least six years of age at the beginning of the scholastic year or
18-1 has been enrolled in the first grade or has completed kindergarten
18-2 in the public schools in another state prior to transferring to a
18-3 Texas public school.
18-4 Sec. 16.005. Administration of the Program. The
18-5 commissioner of education, in accordance with the rules of the
18-6 State Board of Education, shall take such action and require such
18-7 reports consistent with the terms of this chapter as may be
18-8 necessary to implement and administer the Foundation School
18-9 Program.
18-10 Sec. 16.006. Average Daily Attendance. (a) In this
18-11 chapter, average daily attendance is determined by the daily
18-12 attendance as averaged each month of the minimum school year as
18-13 described under Section 16.052(a) of this code.
18-14 (b) A school district that experiences a decline of two
18-15 percent or more in average daily attendance as a result of the
18-16 closing or reduction in personnel of a military base shall be
18-17 funded on the basis of the actual average daily attendance of the
18-18 immediately preceding school year.
18-19 (c) The commissioner of education shall adjust the average
18-20 daily attendance of school districts that have a significant
18-21 percentage of students whose parent or guardian is a migrant
18-22 worker. For the purposes of this subsection, "migrant worker" has
18-23 the meaning assigned by Section 21.5515 of this code.
18-24 (d) The commissioner may adjust the average daily attendance
18-25 of a school district in which a disaster, flood, extreme weather
18-26 condition, fuel curtailment, or other calamity has a significant
18-27 effect on the district's attendance.
19-1 Sec. 16.007. Public Education Information Management System
19-2 (PEIMS). (a) Each school district and each county education
19-3 district shall participate in the Public Education Information
19-4 Management System (PEIMS) and shall provide through that system
19-5 information required for the administration of this chapter and of
19-6 other appropriate provisions of this code.
19-7 (b) Each school district shall use a uniform accounting
19-8 system adopted by the commissioner of education for the data
19-9 required to be reported for the Public Education Information
19-10 Management System.
19-11 (c) The Central Education Agency shall report annually to
19-12 the Legislative Education Board the financial status of each county
19-13 education district. The report shall include the total state and
19-14 local education revenues for each tier of the Foundation School
19-15 Program.
19-16 SECTION 5. Subchapter B, Chapter 16, Education Code, is
19-17 reenacted to read as follows:
19-18 SUBCHAPTER B. REQUIREMENTS FOR DISTRICT PARTICIPATION IN THE
19-19 FOUNDATION SCHOOL PROGRAM FUND
19-20 Sec. 16.051. Required Compliance. In order to receive
19-21 financial support from the Foundation School Fund, a school
19-22 district must comply with the standards set forth in this
19-23 subchapter.
19-24 Sec. 16.052. OPERATION OF SCHOOLS; TEACHER PREPARATION AND
19-25 STAFF DEVELOPMENT. (a) Each school district must provide for not
19-26 less than 180 days of instruction for students and not less than
19-27 three days of preparation for teachers for each school year, except
20-1 as provided in Subsection (c) of this section.
20-2 (b) Each school district must provide for not less than 20
20-3 hours of staff development training under guidelines provided by
20-4 the commissioner of education. The training provided must include
20-5 technology training and must occur during regular hours of required
20-6 teacher service. On the request of a teacher, a school district
20-7 may credit the teacher compensatory time to be applied toward the
20-8 number of training hours required under this subsection for
20-9 workshops, conferences, or other professional training that the
20-10 teacher has attended.
20-11 (c) The commissioner of education may approve the operation
20-12 of schools for less than the number of days of instruction and
20-13 teacher preparation otherwise required when disasters, floods,
20-14 extreme weather conditions, fuel curtailments, or other calamities
20-15 have caused the closing of the school.
20-16 (d) Each school district may reserve three hours of the
20-17 first preparation day provided each school year under Subsection
20-18 (a) of this section for faculty staff meetings.
20-19 Sec. 16.053. ACCREDITATION. Each school district must be
20-20 accredited by the Central Education Agency.
20-21 Sec. 16.054. Student/Teacher Ratios; Class Size.
20-22 (a) Except as provided by Subsection (b) of this section, each
20-23 school district must employ a sufficient number of certified
20-24 teachers to maintain an average ratio of not less than one teacher
20-25 for each 20 students in average daily attendance.
20-26 (b) A school district may not enroll more than 22 students
20-27 in a kindergarten, first, second, third, or fourth grade class.
21-1 This requirement shall not apply during the last 12 weeks of any
21-2 school year.
21-3 (c) In determining the number of students to enroll in any
21-4 class, a district shall consider the subject to be taught, the
21-5 teaching methodology to be used, and any need for individual
21-6 instruction.
21-7 (d) On application of a school district, the commissioner
21-8 may except the district from the limits in Subsection (b) of this
21-9 section if the commissioner finds the limits work an undue hardship
21-10 on the district. An exception expires at the end of the semester
21-11 for which it is granted, and the commissioner may not grant an
21-12 exception for more than one semester at a time.
21-13 (e) The commissioner shall report to the legislature each
21-14 biennium regarding compliance with this section. The report must
21-15 include:
21-16 (1) a statement of the number of school districts
21-17 granted an exception under Subsection (d) of this section; and
21-18 (2) an estimate of the total cost incurred by school
21-19 districts in that biennium in complying with this section.
21-20 Sec. 16.055. Compensation of Professional and
21-21 Paraprofessional Personnel. (a) A school district must pay each
21-22 employee who is qualified for and employed in a position classified
21-23 under the Texas Public Education Compensation Plan set forth in
21-24 Section 16.056 of this chapter not less than the minimum monthly
21-25 base salary, plus increments for teaching experience, specified for
21-26 the position.
21-27 (b) Contracts for personnel shall be made on the basis of a
22-1 minimum of 10 months' service, which must include the number of
22-2 days of instruction for students and days of preparation for
22-3 personnel required by Section 16.052 of this code. The days of
22-4 preparation required herein shall be conducted by local boards of
22-5 education under rules and regulations established by the State
22-6 Board of Education that are consistent with the state accreditation
22-7 standards for program planning, preparation, and improvement.
22-8 Personnel employed for more than 10 months shall be paid not less
22-9 than the minimum monthly base pay plus increments for experience
22-10 for each month of actual employment. Personnel employed for 11
22-11 months at pay grades 1-11 must render 202 days of service, and
22-12 personnel employed for 12 months at pay grades 1-11 must render 220
22-13 days of service. Personnel employed for 11 months at pay grades
22-14 12-18 must render 207 days of service, and personnel employed for
22-15 12 months at pay grades 12-18 must render 226 days of service.
22-16 However, the number of days of service required by this subsection
22-17 may be reduced by the commissioner under Section 16.052(c) of this
22-18 code, and the reduction shall not reduce the total salaries of
22-19 personnel.
22-20 (c) Notwithstanding Subsection (b) of this section, a
22-21 vocational agriculture teacher employed for 12 months shall render
22-22 226 days of service regardless of pay grade.
22-23 Sec. 16.056. Texas Public Education Compensation Plan.
22-24 (a) School district personnel who are qualified for and employed
22-25 in positions described in Subsection (d) of this section shall be
22-26 paid not less than the monthly base salary, plus increments for
22-27 teaching experience, set forth in Subsection (c) of this section,
23-1 or greater amounts provided by appropriation.
23-2 (b) Each individual shall advance one step per each year of
23-3 experience until step 10 is reached. For each year, up to a
23-4 maximum of two years, of work experience required for certification
23-5 in a vocational field, a vocational teacher who is certified in
23-6 that field is entitled to salary step credit as if the work
23-7 experience were teaching experience.
23-8 (c) SALARY SCHEDULE BY STEPS
23-9 0 1 2 3 4 5 6 7 8 9 10
23-10 1700 1814 1928 2042 2156 2270 2384 2498 2612 2726 2840
23-11 (d) The following positions are entitled to the minimum
23-12 monthly salary set by Subsection (c) of this section for the number
23-13 of annual contract months specified:
23-14 No. Class Title
23-15 Months Paid
23-16 10 Nurse, R.N. and/or
23-17 Bachelor's Degree
23-18 10 Special Education Related
23-19 Service Personnel (other
23-20 than Occupational or
23-21 Physical Therapist),
23-22 Bachelor's Degree
23-23 10 Teacher, Bachelor's Degree
23-24 10 Vocational Teacher,
23-25 11 Bachelor's Degree and/or
23-26 12 Certified in Field
23-27 10 Librarian I, Bachelor's
24-1 Degree
24-2 10 Visiting Teacher I,
24-3 Psychological Associate,
24-4 Bachelor's Degree
24-5 10 Special Education Related
24-6 Service Personnel (other
24-7 than Occupational or
24-8 Physical Therapist),
24-9 Master's Degree
24-10 10 Teacher, Master's Degree
24-11 10 Vocational Teacher,
24-12 11 Master's Degree
24-13 12
24-14 10 Librarian II, Master's
24-15 Degree
24-16 10 Physician, M.D.
24-17 10 Teacher, Bachelor of Laws
24-18 or Doctor of Jurispru-
24-19 dence Degree
24-20 10 Teacher, Doctor's Degree
24-21 10 Special Duty Teacher,
24-22 Master's Degree
24-23 10 Occupational Therapist
24-24 10 Physical Therapist
24-25 10 Educational Diagnostician
24-26 10 Visiting Teacher II,
24-27 Master's Degree
25-1 10 Counselor I, Psychologist
25-2 10 School Social Worker
25-3 10 Supervisor I
25-4 10 Part-time Principal--11 or
25-5 fewer teachers on campus
25-6 10 Instructional/Administra-
25-7 tive Officer I
25-8 10 Assistant Principal--20 or
25-9 more teachers on campus
25-10 10 Instructional/Administra-
25-11 tive Officer II
25-12 11 Principal--19 or fewer
25-13 teachers on campus
25-14 10 Instructional/Administra-
25-15 tive Officer III
25-16 11 Principal--20-49 teachers
25-17 on campus
25-18 11 Instructional/Administra-
25-19 tive Officer IV
25-20 11 Principal--50-99 teachers
25-21 on campus
25-22 12 Principal--100 or more
25-23 teachers on campus
25-24 12 Instructional/Administra-
25-25 tive Officer V
25-26 12 Instructional/Administra-
25-27 tive Officer VI
26-1 12 Superintendent--District
26-2 with 3,000
26-3 or less ADA
26-4 12 Instructional/Administra-
26-5 tive Officer VII
26-6 12 Superintendent--District
26-7 with 3,001-12,500 ADA
26-8 12 Instructional/Administra-
26-9 tive Officer VIII
26-10 12 Superintendent--District
26-11 with 12,501-50,000 ADA
26-12 12 Superintendent--District
26-13 with 50,000 or more ADA
26-14 (e) With the approval of the State Board of Education, the
26-15 commissioner of education may add additional positions and months
26-16 of service to the Texas Public Education Compensation Plan to
26-17 reflect curriculum and program changes authorized by law. With the
26-18 approval of the board, the commissioner shall also develop policies
26-19 for the implementation and administration of the compensation plan.
26-20 (f) Each person employed in the public schools of this state
26-21 who is an educational aide, teacher trainee, or nondegree teacher
26-22 or who is assigned to a position classified under the Texas Public
26-23 Education Compensation Plan must be certified according to the
26-24 certification requirements or standards for each position as
26-25 established by rule adopted by the State Board of Education.
26-26 However, additional certification may not be required of a person
26-27 holding a valid state license as a speech language pathologist or
27-1 audiologist. Persons other than those holding such a license may
27-2 only be employed to render such services if an acceptable licensed
27-3 applicant is not available.
27-4 (g) The State Board of Education shall prescribe the general
27-5 duties and required preparation and education for educational
27-6 aides, teacher trainees, and nondegree teachers and for the
27-7 positions listed in Subsection (d) of this section under the
27-8 circumstances described therein.
27-9 (h) In determining the placement of a teacher on the salary
27-10 schedule under Subsection (c) of this section, a district shall
27-11 credit the teacher for each year of experience, whether or not the
27-12 years are consecutive. Notwithstanding the provision of this
27-13 subsection, no teacher shall be placed on the salary schedule at a
27-14 step above the step where the teacher would have been placed had
27-15 that teacher remained in continuous service.
27-16 Sec. 16.057. Career Ladder Salary Supplement. (a) Except
27-17 as provided by Subsection (c) of this section, each teacher on
27-18 level two, three, or four of a career ladder is entitled to the
27-19 following annual supplement in addition to the minimum salary set
27-20 by this subchapter:
27-21 Level 2 . . . . . . . $2,000
27-22 Level 3 . . . . . . . $4,000
27-23 Level 4 . . . . . . . $6,000
27-24 (b) If the district pays more than the state minimum salary
27-25 prescribed by this subchapter, the teacher is entitled to the
27-26 career ladder supplement in addition to the amount otherwise paid
27-27 by the district for the teacher's step.
28-1 (c) If the allotment under Section 16.158 of this code that
28-2 is designated for support of the career ladder will not fully fund
28-3 the supplements under this section:
28-4 (1) the district may reduce the supplements to not
28-5 less than the following:
28-6 Level 2 . . . . . . . $1,500
28-7 Level 3 . . . . . . . $3,000
28-8 Level 4 . . . . . . . $4,500
28-9 or;
28-10 (2) provide for stricter performance criteria than
28-11 that provided under Section 13.302 of this code, subject to the
28-12 approval of the State Board of Education; or
28-13 (3) take action under both Subdivisions (1) and (2) of
28-14 this subsection.
28-15 SECTION 6. Sections 16.101 and 16.102, Education Code, are
28-16 reenacted and amended to read as follows:
28-17 Sec. 16.101. Basic Allotment. For each student in average
28-18 daily attendance, not including the time students spend each day in
28-19 special education or vocational education programs for which an
28-20 additional allotment is made under Subchapter D of this chapter, a
28-21 district is entitled to an allotment in the <of $2,200 for the
28-22 1991-1992 school year, $2,400 for the 1992-1993 school year, $2,600
28-23 for the 1993-1994 school year, and $2,800 for the 1994-1995 school
28-24 year and thereafter or a greater> amount adopted by the foundation
28-25 school fund budget committee under Section 18.66 <16.256> of this
28-26 code <for the 1993-1994 school year and each school year
28-27 thereafter>. A greater amount for any school year may be provided
29-1 by appropriation.
29-2 Sec. 16.102. Cost of Education Adjustment. (a) The
29-3 commissioner of education shall adjust the basic allotment for each
29-4 district <is adjusted> to reflect the geographic variation in known
29-5 resource costs and costs of education due to factors beyond the
29-6 control of the school district, including region, size, area,
29-7 density, educational characteristics, and economic conditions.
29-8 <Except as provided by this section, the adjustment is that
29-9 provided under Section 16.206 of this code.>
29-10 <(b) The adjustment for the 1991-1992 and 1992-1993 school
29-11 years is the cost of education index and formula adopted in
29-12 December 1990 by the foundation school fund budget committee. For
29-13 the 1991-1992 and 1992-1993 school years, the commissioner of
29-14 education shall recalculate the cost of education index for school
29-15 districts that are eligible for the adjustment under Section 16.103
29-16 of this code, excluding from the computation the calculation for
29-17 the diseconomies of scale component and substituting a value of
29-18 1.00. This subsection expires September 1, 1993.>
29-19 SECTION 7. Subchapter D, Chapter 16, Education Code, is
29-20 reenacted to read as follows:
29-21 SUBCHAPTER D. SPECIAL ALLOTMENTS
29-22 Sec. 16.151. Special Education. (a) For each full-time
29-23 equivalent student in average daily attendance in a special
29-24 education program under Subchapter N, Chapter 21, of this code, a
29-25 district is entitled to an annual allotment equal to the adjusted
29-26 basic allotment multiplied by a weight determined according to
29-27 instructional arrangement as follows:
30-1 Homebound . . . . . . . . . . . . . . . 5.0
30-2 Hospital class . . . . . . . . . . . . . 5.0
30-3 Speech therapy . . . . . . . . . . . . . 7.11
30-4 Resource room . . . . . . . . . . . . . 2.7
30-5 Self-contained, mild and moderate,
30-6 regular campus . . . . . . . . . . . 2.3
30-7 Self-contained, severe, regular
30-8 campus . . . . . . . . . . . . . . . 3.5
30-9 Self-contained, separate campus . . . . 2.7
30-10 Multidistrict class . . . . . . . . . . 3.5
30-11 Nonpublic day school . . . . . . . . . . 3.5
30-12 Vocational adjustment class . . . . . . 2.3
30-13 Community class . . . . . . . . . . . . 3.5
30-14 Mainstream . . . . . . . . . . . . . . . 0.25
30-15 (b) A special instructional arrangement for handicapped
30-16 students residing in care and treatment facilities, other than
30-17 state schools, whose parents or guardians do not reside in the
30-18 district providing education services shall be established under
30-19 the rules of the State Board of Education. The funding weight for
30-20 this arrangement shall be 5.0 for those students who receive their
30-21 education service on a local school district campus. A special
30-22 instructional arrangement for handicapped students residing in
30-23 state schools shall be established under the rules of the State
30-24 Board of Education with a funding weight of 5.0.
30-25 (e) The State Board of Education by rule shall prescribe the
30-26 qualifications an instructional arrangement must meet in order to
30-27 be funded as a particular instructional arrangement under this
31-1 section.
31-2 (f) In this section, "full-time equivalent student" means 30
31-3 hours of contact a week between a special education student and
31-4 special education program personnel.
31-5 (g) The State Board of Education shall adopt rules and
31-6 procedures governing contracts for residential placement of special
31-7 education students. The legislature shall provide by appropriation
31-8 for the state's share of the costs of those placements.
31-9 (h) Funds allocated under this section, other than an
31-10 indirect cost allotment established under State Board of Education
31-11 rule, must be used in the special education program under
31-12 Subchapter N, Chapter 21, of this code.
31-13 (i) In the determination of instructional arrangements for
31-14 students in residential instructional arrangements, the State Board
31-15 of Education shall develop arrangements that encourage placement of
31-16 students in the least restrictive environment appropriate for their
31-17 educational needs.
31-18 (j) The Central Education Agency shall encourage the
31-19 placement of students in special education programs in the least
31-20 restrictive environment appropriate for their educational needs.
31-21 The Central Education Agency shall provide transitional support for
31-22 the movement of students from self-contained severe (totally
31-23 self-contained) to self-contained mild and moderate (partially
31-24 self-contained) instructional arrangements. For each student
31-25 placed in a partially self-contained classroom who was placed in a
31-26 totally self-contained classroom for at least two-thirds of the
31-27 prior year, a district will receive $2,500. This payment must be
32-1 used to facilitate the placement of the student in the less
32-2 restrictive environment (partially self-contained classroom). A
32-3 district may not receive more than one support payment for any
32-4 individual student. This support payment shall be forfeited by the
32-5 district if the student is returned to the totally self-contained
32-6 classroom instructional arrangement within one month of placement
32-7 into the partially self-contained classroom or within one year of
32-8 initial reclassification without adequate justification.
32-9 (k) A school district that maintains for two successive
32-10 years a ratio of full-time equivalent students placed in totally
32-11 self-contained classrooms to the number of full-time equivalent
32-12 students placed in partially self-contained classrooms that is 25
32-13 percent higher than the statewide average ratio shall be reviewed
32-14 by the Central Education Agency to determine the appropriateness of
32-15 student placement. To the extent that there are net cost savings
32-16 to the state resulting from the movement of students from totally
32-17 self-contained to partially self-contained, as provided in
32-18 Subsection (j) of this section, those net savings will be directed
32-19 to regional education service centers to provide technical
32-20 assistance in accordance with Section 11.33(c) of this code
32-21 regarding the movement of students to less restrictive environments
32-22 to those school districts whose ratio of full-time equivalent
32-23 students placed in totally self-contained classrooms is 25 percent
32-24 higher than the statewide average.
32-25 (l) A student in a mainstream instructional arrangement who
32-26 is not also in another instructional arrangement as provided in
32-27 Subsection (a) of this section is provided the support necessary
33-1 for the student to remain in the regular classroom. This support
33-2 may include related services as defined in Section 21.502 of this
33-3 code, special teaching, or other special education support services
33-4 while in the regular classroom.
33-5 Sec. 16.152. Compensatory Education Allotment. (a) For
33-6 each student who is educationally disadvantaged or who is a
33-7 nonhandicapped student residing in a residential placement facility
33-8 in a district in which the student's parent or legal guardian does
33-9 not reside, a district is entitled to an annual allotment equal to
33-10 the adjusted basic allotment multiplied by 0.2, and by 2.41 for
33-11 each full-time equivalent student who is in a remedial and support
33-12 program under Section 21.557 of this code because the student is
33-13 pregnant.
33-14 (b) For purposes of this section, the number of
33-15 educationally disadvantaged students is determined by averaging the
33-16 best six months' enrollment in the national school lunch program of
33-17 free or reduced-price lunches for the preceding school year.
33-18 (c) Funds allocated under this section, other than an
33-19 indirect cost allotment established under State Board of Education
33-20 rule, which shall not exceed 15 percent, must be used in providing
33-21 remedial and compensatory education programs under Section 21.557
33-22 of this code, and the district must account for the expenditure of
33-23 state funds by program and by campus. Funds allocated under this
33-24 section, other than the indirect cost allotment, shall only be
33-25 expended to improve and enhance programs and services funded under
33-26 the regular education program.
33-27 (d) The Central Education Agency shall evaluate the
34-1 effectiveness of remedial and support programs provided under
34-2 Section 21.557 of this code for students at risk of dropping out of
34-3 school.
34-4 (e) A school district in which the actual dropout rate in
34-5 any school year exceeds the state's dropout rate goal for that year
34-6 under Subsection (a) of Section 11.205 of this code shall, for the
34-7 school year immediately following that school year, allocate a
34-8 percentage of the district's allotment under this section to
34-9 remedial and support programs under Section 21.557 of this code for
34-10 students at risk of dropping out of school. The percentage
34-11 allocated to those programs must be at least equal to the state's
34-12 actual dropout rate for the preceding year. The programs must be
34-13 programs authorized by the State Board of Education. The Central
34-14 Education Agency shall provide to the district technical assistance
34-15 in reducing the district's dropout rate. At the request of a
34-16 district, the commissioner of education may exempt the district
34-17 from the requirements of this section if the commissioner finds
34-18 that special circumstances in the district merit the exemption.
34-19 (f) The commissioner of education may:
34-20 (1) retain a portion of the total amount allotted
34-21 under Subsection (a) of this section that the commissioner
34-22 considers appropriate to finance pilot programs under Section
34-23 11.191 of this code and to finance intensive remedial instruction
34-24 programs and study guides provided under Sections 21.552(b) and (c)
34-25 of this code; and
34-26 (2) reduce each district's allotment proportionately.
34-27 (g) From the total amount of funds appropriated for
35-1 allotments under this section, the commissioner of education shall,
35-2 each fiscal year, withhold the amount of $10,000,000 and distribute
35-3 that amount for programs under Section 21.114 of this code. The
35-4 program established under that section is required only in school
35-5 districts in which the program is financed by funds distributed
35-6 under this section and any other funds available for the program.
35-7 (h) The commissioner of education shall coordinate the funds
35-8 withheld under Subsection (g) of this section and any other funds
35-9 available for the program and shall distribute those funds. To
35-10 receive funds for the program, a school district must apply to the
35-11 commissioner. The commissioner shall give a preference to the
35-12 districts that apply that have the highest concentration of
35-13 students who are pregnant or who are parents.
35-14 (i) The commissioner of education shall withhold funds
35-15 allocated under this section to a district that fails to timely
35-16 prepare or make available on request of a member of the general
35-17 public the report required under Section 21.557(i) of this code.
35-18 The commissioner may restore withheld funds only when the
35-19 commissioner is satisfied that the district has provided the
35-20 information requested.
35-21 (j) <(i)> After deducting the amount withheld under
35-22 Subsection (g) of this section from the total amount appropriated
35-23 for the allotment under Subsection (a) of this section, the
35-24 commissioner of education shall reduce each district's allotment
35-25 under Subsection (a) proportionately and shall allocate funds to
35-26 each district accordingly.
35-27 (k) <(j)> From the total amount of funds appropriated for
36-1 allotments under this section, the commissioner of education shall,
36-2 each fiscal year, withhold the amount of $5,000,000 and distribute
36-3 that amount for programs under Subchapter V, Chapter 21, of this
36-4 code. A program established under that subchapter is required only
36-5 in school districts in which the program is financed by funds
36-6 distributed under this section or other funds distributed by the
36-7 commissioner for a program under that subchapter.
36-8 (l) <(k)> The commissioner of education shall coordinate the
36-9 funds withheld under Subsection (k) <(j)> of this section and any
36-10 other funds available for the program and shall distribute those
36-11 funds. To receive funds for the program, a school district must
36-12 apply to the commissioner. The commissioner shall give a
36-13 preference to the districts that apply that have the highest
36-14 concentration of at-risk students. For each school year that a
36-15 school district receives funds under this section, the district
36-16 shall allocate an amount of local funds for school guidance and
36-17 counseling programs that is equal to or greater than the amount of
36-18 local funds that the school district allocated for that purpose
36-19 during the preceding school year.
36-20 (m) <(l)> After deducting the amount withheld under
36-21 Subsection (k) <(j)> of this section from the total amount
36-22 appropriated for the allotment under Subsection (a) of this
36-23 section, the commissioner of education shall reduce each district's
36-24 allotment under Subsection (a) on a per pupil basis.
36-25 Sec. 16.153. BILINGUAL EDUCATION ALLOTMENT. (a) For each
36-26 student in average daily attendance in a bilingual education or
36-27 special language program under Subchapter L, Chapter 21, of this
37-1 code, a district is entitled to an annual allotment equal to the
37-2 adjusted basic allotment multiplied by 0.1.
37-3 (b) Funds allocated under this section, other than an
37-4 indirect cost allotment established under State Board of Education
37-5 rule, must be used in providing bilingual education or special
37-6 language programs under Subchapter L, Chapter 21, of this code.
37-7 (c) A district's bilingual education or special language
37-8 allocation may be used only for program and pupil evaluation,
37-9 instructional materials and equipment, staff development,
37-10 supplemental staff expenses, salary supplements for teachers, and
37-11 other supplies required for quality instruction and smaller class
37-12 size.
37-13 Sec. 16.155. VOCATIONAL EDUCATION ALLOTMENT. (a) For each
37-14 full-time equivalent student in average daily attendance in an
37-15 approved vocational education program in grades nine through 12 or
37-16 in vocational education for the handicapped programs in grades
37-17 seven through 12, a district is entitled to an annual allotment
37-18 equal to the adjusted basic allotment multiplied by a weight of
37-19 1.37.
37-20 (b) In this section, "full-time equivalent student" means 30
37-21 hours of contact a week between a student and vocational education
37-22 program personnel.
37-23 (c) Funds allocated under this section, other than an
37-24 indirect cost allotment established under State Board of Education
37-25 rule, must be used in providing vocational education programs in
37-26 grades nine through 12 or vocational education for the handicapped
37-27 programs in grades seven through 12 under the provisions of
38-1 Sections 21.111, 21.1111, and 21.112 of this code.
38-2 (d) The indirect cost allotment established under board
38-3 rules shall first be effective for the 1991-1992 school year
38-4 consistent with the weight effective that year.
38-5 (e) The commissioner shall conduct a cost-benefit comparison
38-6 between vocational education programs and mathematics and science
38-7 programs.
38-8 (f) <(h)> Out of the total statewide allotment for
38-9 vocational education under this section, the commissioner of
38-10 education shall set aside an amount specified in the General
38-11 Appropriations Act, which may not exceed an amount equal to one
38-12 percent of the total amount appropriated, to support regional
38-13 vocational education planning committees established under Section
38-14 21.115(b) of this code. After deducting the amount set aside under
38-15 this subsection from the total amount appropriated for vocational
38-16 education under this section, the commissioner shall reduce each
38-17 district's allotment in the same manner described for a reduction
38-18 in state funds under Section 16.254(d) of this code.
38-19 Sec. 16.156. TRANSPORTATION ALLOTMENT. (a) Each district
38-20 or county operating a transportation system is entitled to
38-21 allotments for transportation costs as provided by this section.
38-22 (b) As used in this section:
38-23 (1) "Regular eligible pupil" means a pupil who resides
38-24 two or more miles from his or her campus of regular attendance,
38-25 measured along the shortest route that may be traveled on public
38-26 roads, and who is not classified as an eligible handicapped pupil.
38-27 (2) "Eligible handicapped pupil" means a pupil who is
39-1 handicapped as defined in Section 21.503 of this code and who would
39-2 be unable to attend classes without special transportation
39-3 services.
39-4 (3) "Linear density" means the average number of
39-5 regular eligible pupils transported daily, divided by the approved
39-6 daily route miles traveled by the respective transportation system.
39-7 (c) Each district or county operating a regular
39-8 transportation system is entitled to an allotment based on the
39-9 daily cost per regular eligible pupil of operating and maintaining
39-10 the regular transportation system and the linear density of that
39-11 system. In determining the cost, the commissioner shall give
39-12 consideration to factors affecting the actual cost of providing
39-13 these transportation services in each district or county. The
39-14 average actual cost is to be computed by the commissioner of
39-15 education and included for consideration by the Foundation School
39-16 Fund Budget Committee and the legislature in the General
39-17 Appropriations Act. The allotment per mile of approved route may
39-18 not exceed the amount set by appropriation.
39-19 (d) A district or county may apply for and on approval of
39-20 the commissioner of education receive an additional amount of up to
39-21 10 percent of its regular transportation allotment to be used for
39-22 the transportation of children living within two miles of the
39-23 school they attend who would be subject to hazardous traffic
39-24 conditions if they walked to school. Each board of trustees shall
39-25 provide to the commissioner the definition of hazardous conditions
39-26 applicable to that district and shall identify the specific
39-27 hazardous areas for which the allocation is requested. A hazardous
40-1 condition exists where no walkway is provided and children must
40-2 walk along or cross a freeway or expressway, an underpass, an
40-3 overpass or a bridge, an uncontrolled major traffic artery, an
40-4 industrial or commercial area, or another comparable condition.
40-5 (e) The state commissioner of education may grant an amount
40-6 set by appropriation for private or commercial transportation for
40-7 eligible pupils from isolated areas. The need for this type of
40-8 transportation grant shall be determined on an individual basis and
40-9 the amount granted shall not exceed the actual cost. The grants
40-10 shall be made only in extreme hardship cases, and no grants shall
40-11 be made if the pupils live within two miles of an approved school
40-12 bus route.
40-13 (f) The cost of transporting vocational education students
40-14 from one campus to another inside a district or from a sending
40-15 district to another secondary public school for a vocational
40-16 program or an area vocational school or to an approved
40-17 post-secondary institution under a contract for instruction
40-18 approved by the Central Education Agency shall be reimbursed based
40-19 on the number of actual miles traveled times the district's
40-20 official extracurricular travel per mile rate as set by their local
40-21 board of trustees and approved by the Central Education Agency.
40-22 (g) A school district or county that provides special
40-23 transportation services for eligible handicapped pupils is entitled
40-24 to a state allocation paid on a previous year's cost-per-mile
40-25 basis. The maximum rate per mile allowable shall be set by
40-26 appropriation based on data gathered from the first year of each
40-27 preceding biennium. Districts may use a portion of their support
41-1 allocation to pay transportation costs, if necessary. The
41-2 commissioner of education may grant an amount set by appropriation
41-3 for private transportation to reimburse parents or their agents for
41-4 transporting eligible handicapped pupils. The mileage allowed
41-5 shall be computed along the shortest public road from the pupil's
41-6 home to school and back, morning and afternoon. The need for this
41-7 type transportation shall be determined on an individual basis and
41-8 shall be approved only in extreme hardship cases.
41-9 (h) The allocation for eligible regular students transported
41-10 by the regular transportation system shall be increased by five
41-11 percent for any district or county school board which has complied
41-12 with the provisions of Section 21.173 of this code in accordance
41-13 with rules adopted by the State Board of Education.
41-14 (i) Funds allotted under this section must be used in
41-15 providing transportation services.
41-16 (j) In the case of a district belonging to a county
41-17 transportation system, the district's transportation allotment for
41-18 purposes of determining a district's foundation school program
41-19 allocations shall be determined on the basis of the number of
41-20 approved daily route miles in the district multiplied by the
41-21 allotment per mile to which the county transportation system is
41-22 entitled.
41-23 Sec. 16.158. Career Ladder Allotment. (a) Each district is
41-24 entitled to an allotment for support of the career ladder equal to
41-25 its unadjusted average daily attendance multiplied by $90.
41-26 (b) An allotment under this section may be used only for the
41-27 purposes of career ladder supplements.
42-1 (c) From the funds designated for that purpose, the district
42-2 shall supplement the salary of each teacher above level one on the
42-3 career ladder. The district shall decide the amount of supplement
42-4 to be provided at each career ladder level.
42-5 (d) Money received under this section may not be used to
42-6 supplement the salary of an employee for directing cocurricular or
42-7 extracurricular activities.
42-8 Sec. 16.159. Gifted and Talented Student Allotment.
42-9 (a) For each student a school district serves in a Central
42-10 Education Agency approved program for gifted and talented students
42-11 under Subchapter Q, Chapter 21, of this code or, in the case of a
42-12 district that is developing a program in accordance with standards
42-13 established by the commissioner of education, for each student the
42-14 district identifies as gifted and talented under State Board of
42-15 Education criteria, a district is entitled to an annual allotment
42-16 equal to the district's adjusted basic allotment as determined
42-17 under Section 16.102 or Section 16.103 of this code, as applicable,
42-18 multiplied by .12 for each school year or a greater amount provided
42-19 by appropriation.
42-20 (b) Funds allocated under this section, other than the
42-21 amount that represents the program's share of general
42-22 administrative costs, must be used in providing approved programs
42-23 for gifted and talented students under Subchapter Q, Chapter 21, of
42-24 this code or, in the case of a district that has not yet
42-25 established a program, in developing programs for gifted and
42-26 talented students. Each district must account for the expenditure
42-27 of state funds as provided by rule of the State Board of Education.
43-1 If by the end of the 12th month after receiving an allotment for
43-2 developing a program a district has failed to implement an approved
43-3 program, the district must refund the amount of the allotment to
43-4 the agency within 30 days.
43-5 (c) Not more than five percent of a district's students in
43-6 average daily attendance are eligible for funding under this
43-7 section.
43-8 (d) If the amount of state funds for which school districts
43-9 are eligible under this section exceeds the amount of state funds
43-10 appropriated in any year for the programs, the commissioner of
43-11 education shall reduce each district's allotment on a pro rata
43-12 basis.
43-13 (e) If the total amount of funds allotted under this section
43-14 before a date set by rule of the State Board of Education is less
43-15 than the total amount appropriated for a school year, the
43-16 commissioner shall distribute the remainder proportionately to the
43-17 districts that have received an allotment, and no other districts
43-18 are eligible for an allotment for that school year.
43-19 (f) After each district has received allotted funds for this
43-20 program, the State Board of Education may use up to $500,000 of the
43-21 funds allocated under this section for programs such as Future
43-22 Problem Solving Olympics of the Mind, and Academic Decathlon, as
43-23 long as these funds are used to train personnel and provide program
43-24 services. To be eligible for funding under this section, a program
43-25 must be determined by the State Board of Education to provide
43-26 services that are effective and consistent with the state plan for
43-27 gifted and talented education.
44-1 Sec. 16.160. TECHNOLOGY FUNDS. (a) Developmental and
44-2 technology allotment allocations under the provisions of Chapter 14
44-3 are included in the Foundation School Program.
44-4 (b) Each district shall be allotted the amount specified in
44-5 Section 14.063 of this code after deductions by the commissioner of
44-6 education for the purposes of financing programs authorized under
44-7 Subchapter C, Chapter 14, of this code.
44-8 SECTION 8. Section 18.12(a), Education Code, is amended to
44-9 read as follows:
44-10 (a) The county-wide equalization tax which may be authorized
44-11 by the voters under this chapter shall be assessed at rates not to
44-12 exceed<:>
44-13 <(1) 50 cents on the $100 property valuation in those
44-14 counties with a total population of 100,000 or more.>
44-15 <(2)> $1 on the $100 property valuation <in those
44-16 counties with a total population of fewer than 100,000>.
44-17 SECTION 9. Section 18.28, Education Code, is amended to read
44-18 as follows:
44-19 Sec. 18.28. Expenditure of Funds. Such funds shall be
44-20 expended by the County School Trustees of such counties for the
44-21 equalization of educational opportunities in such counties, and for
44-22 the payment of administration expense, upon warrants signed by the
44-23 President and the Secretary of the County School Trustees; and all
44-24 such expenditures shall be approved monthly by the County School
44-25 Trustees<; provided, however, no part of such fund shall be
44-26 expended in any school district which does not levy a tax for
44-27 school purposes of 75 cents or more on the 100 Dollars value of
45-1 taxable property in such district>.
45-2 SECTION 10. Sections 20.09(a), (b), and (c), Education Code,
45-3 are amended to read as follows:
45-4 (a) Except as provided by Subsection <Subsections> (c) <and
45-5 (d)> of this section, a school district may not impose a total tax
45-6 rate on the $100 valuation of taxable property <that results in a
45-7 levy> that exceeds a tax rate equal to 50 percent of the tax rate
45-8 levied by the county-unit system of which the school district is a
45-9 component <the levy that results from applying the following rate
45-10 to the district's taxable value of property as determined under
45-11 Section 11.86 of this code:>
45-12 <(1) $0.78 for the 1991 tax year;>
45-13 <(2) $0.68 for the 1992 tax year;>
45-14 <(3) $0.58 for the 1993 tax year; and>
45-15 <(4) $0.50 for each subsequent tax year>.
45-16 (b) A district may impose taxes under this chapter on the
45-17 residence homestead of a person whose taxes for general elementary
45-18 and secondary public school purposes are limited under Article
45-19 VIII, Section 1-b(d), of the Texas Constitution, only to the extent
45-20 that the imposition, when added to the taxes imposed on the
45-21 homestead by a county-unit system <the county education district>,
45-22 does not increase the person's tax liability for those purposes in
45-23 violation of the constitutional limit.
45-24 (c) The portion of the total tax rate required to collect
45-25 the taxes pledged and levied for the payment of principal and
45-26 interest on debt authorized to be issued by an election held on or
45-27 before April 1, 1993 <1991>, and issued before September 1, 1994
46-1 <1992>, is not subject to the tax limitation under Subsection (a)
46-2 of this section.
46-3 SECTION 11. Sections 11.86(a) and (h), Education Code, are
46-4 amended to read as follows:
46-5 (a) The comptroller shall conduct an annual study using
46-6 comparable sales and generally accepted auditing and sampling
46-7 techniques to determine the total value of all taxable property in
46-8 each <county education> school district and in each county-unit
46-9 system <of its component school districts>. The study shall
46-10 determine the taxable value of all property and of each category of
46-11 property within each <the> district and system and the productivity
46-12 value of all land that qualifies for appraisal on the basis of its
46-13 productive capacity and for which the owner has applied for and
46-14 received a productivity appraisal. In conducting the study, the
46-15 comptroller shall review the appraisal standards, procedures, and
46-16 methodology used by each appraisal district to determine the
46-17 taxable value of property in each school district and system. The
46-18 review must test the validity of the taxable values assigned to
46-19 each category of property by the appraisal district:
46-20 (1) using, if appropriate, samples selected through
46-21 generally accepted sampling techniques; and
46-22 (2) according to generally accepted standard
46-23 valuation, statistical compilation, and analysis techniques. If
46-24 the comptroller finds in the annual study that generally accepted
46-25 appraisal standards and practices were used by the appraisal
46-26 district in valuing a particular category of property, and that the
46-27 taxable values assigned to each category of property by the
47-1 appraisal district are valid, the appraisal roll value of that
47-2 category of property is presumed to represent taxable value. In
47-3 the absence of such a presumption, the comptroller shall estimate
47-4 the taxable value of that category of property using generally
47-5 accepted standard valuation, statistical compilation, and analysis
47-6 techniques. For the purposes of this section, "taxable value"
47-7 means market value less:
47-8 (1) the total dollar amount of any exemptions of
47-9 part but not all of the value of taxable property required by the
47-10 constitution or a statute that a district lawfully granted in the
47-11 year that is the subject of the study;
47-12 (2) the total dollar amount of any exemptions
47-13 granted within a reinvestment zone under agreements authorized by
47-14 the Property Redevelopment and Tax Abatement Act (Chapter 312, Tax
47-15 Code);
47-16 (3) the total dollar amount of any captured
47-17 appraised value of property that is located in a reinvestment zone
47-18 and that is eligible for tax increment financing under the Tax
47-19 Increment Financing Act (Chapter 311, Tax Code);
47-20 (4) the total dollar amount of any exemptions
47-21 granted under Section 11.251, Tax Code;
47-22 (5) the difference between the market value and
47-23 the productivity value of land that qualifies for appraisal on the
47-24 basis of its productive capacity, except that the productivity
47-25 value may not exceed the fair market value of the land;
47-26 (6) the portion of the appraised value of
47-27 residence homesteads of the elderly on which school district taxes
48-1 are not imposed in the year that is the subject of the study,
48-2 calculated as if the residence homesteads were appraised at the
48-3 full value required by law;
48-4 (7) a portion of the market value of property
48-5 not otherwise fully taxable by the district at market value because
48-6 of action required by statute or the Texas Constitution that, if
48-7 the tax rate adopted by the district is applied to it, produces an
48-8 amount equal to the difference between the tax that the district
48-9 would have imposed on the property if the property were fully
48-10 taxable at market value and the tax that the district is actually
48-11 authorized to impose on the property; and
48-12 (8) the market value of all tangible personal
48-13 property, other than manufactured homes, owned by a family or
48-14 individual and not held or used for the production of income.
48-15 (h) For the purposes of Subsections (b)-(g) of this section,
48-16 "school district" includes a county-unit system <county education
48-17 district established under Subchapter G, Chapter 20, of this code>.
48-18 SECTION 12. Section 15.01, Education Code, is amended by
48-19 adding Subsection (d) to read as follows:
48-20 (d) If the total amount of the available school fund
48-21 apportioned to a county exceeds the amount of state funds due the
48-22 corresponding county-unit system under Section 18.63 of this code,
48-23 the excess shall be apportioned among the component school
48-24 districts of the system to the extent that each district is
48-25 eligible for state funds under Section 18.65 of this code. If a
48-26 portion of the available school fund remains after the amount due
48-27 each district under Section 18.65 has been distributed, the
49-1 remainder shall be apportioned among all school districts in the
49-2 county on the basis of the number of county resident students in
49-3 average daily attendance in each district.
49-4 SECTION 13. Section 1.04, Tax Code, is amended by amending
49-5 Subdivision (12) to read as follows:
49-6 (12) "Taxing unit" means a county, an incorporated
49-7 city or town (including a home-rule city), a school district
49-8 (including a county-unit system), <a county education district,> a
49-9 special district or authority (including a junior college district,
49-10 a hospital district, a district created by or pursuant to the Water
49-11 Code, a mosquito control district, a fire prevention district, or a
49-12 noxious weed control district), or any other political unit of this
49-13 state, whether created by or pursuant to the constitution or a
49-14 local, special, or general law, that is authorized to impose and is
49-15 imposing ad valorem taxes on property even if the governing body of
49-16 another political unit determines the tax rate for the unit or
49-17 otherwise governs its affairs.
49-18 SECTION 14. Section 6.02(b), Tax Code, is amended to read as
49-19 follows:
49-20 (b) A taxing unit <other than a county education district>
49-21 that has boundaries extending into two or more counties may choose
49-22 to participate in only one of the appraisal districts. In that
49-23 event, the boundaries of the district chosen extend outside the
49-24 county to the extent of the unit's boundaries. To be effective,
49-25 the choice must be approved by resolution of the board of directors
49-26 of the district chosen. <A county education district that has
49-27 boundaries extending into two or more counties must participate in
50-1 each appraisal district in which one of its component school
50-2 districts participates for purposes of appraisal of the component
50-3 school district's territory.>
50-4 SECTION 15. Sections 6.03(c)-(e), Tax Code, are amended to
50-5 read as follows:
50-6 (c) Members of the board of directors are appointed by vote
50-7 of the governing bodies of the incorporated cities and towns, the
50-8 school districts <other than the county education district>, and,
50-9 if entitled to vote, the conservation and reclamation districts
50-10 that participate in the district and of the county. A governing
50-11 body may cast all its votes for one candidate or distribute them
50-12 among candidates for any number of directorships. Conservation and
50-13 reclamation districts are not entitled to vote unless at least one
50-14 conservation and reclamation district in the district delivers to
50-15 the chief appraiser a written request to nominate and vote on the
50-16 board of directors by June 1 of each odd-numbered year. On receipt
50-17 of a request, the chief appraiser shall certify a list by June 15
50-18 of all eligible conservation and reclamation districts that are
50-19 imposing taxes and that participate in the district.
50-20 (d) The voting entitlement of a taxing unit that is entitled
50-21 to vote for directors is determined by dividing the total dollar
50-22 amount of property taxes imposed in the district by the taxing unit
50-23 for the preceding tax year by the sum of the total dollar amount of
50-24 property taxes imposed in the district for that year by each taxing
50-25 unit that is entitled to vote, by multiplying the quotient by
50-26 1,000, and by rounding the product to the nearest whole number.
50-27 That number is multiplied by the number of directorships to be
51-1 filled. <For a school district, the total dollar amount of
51-2 property taxes imposed in the district by the unit is considered to
51-3 be the sum of the taxes imposed by the district and the revenue
51-4 received by the district from the county education district.> A
51-5 taxing unit participating in two or more districts is entitled to
51-6 vote in each district in which it participates, but only the taxes
51-7 imposed in a district are used to calculate voting entitlement in
51-8 that district.
51-9 (e) The chief appraiser shall calculate the number of votes
51-10 to which each taxing unit other than a conservation and reclamation
51-11 district is entitled and shall deliver written notice to each of
51-12 those units of its voting entitlement before October 1 of each
51-13 odd-numbered year. The chief appraiser shall deliver the notice:
51-14 (1) to the county judge and each commissioner of the
51-15 county served by the appraisal district;
51-16 (2) to the presiding officer of the governing body of
51-17 each city or town participating in the appraisal district, to the
51-18 city manager of each city or town having a city manager, and to the
51-19 city secretary or clerk, if there is one, of each city or town that
51-20 does not have a city manager; and
51-21 (3) to the presiding officer of the governing body of
51-22 each school district<, other than the county education district,>
51-23 participating in the district and to the superintendent of each
51-24 <those> school district <districts>.
51-25 SECTION 16. Sections 6.06(d) and (h), Tax Code, are amended
51-26 to read as follows:
51-27 (d) Each taxing unit participating in the district<, other
52-1 than a county education district,> is allocated a portion of the
52-2 amount of the budget equal to the proportion that the total dollar
52-3 amount of property taxes imposed in the district by the unit for
52-4 the tax year in which the budget proposal is prepared bears to the
52-5 sum of the total dollar amount of property taxes imposed in the
52-6 district by each participating unit for that year. <For a school
52-7 district, other than a county education district, the total dollar
52-8 amount of property taxes imposed in the district by the unit is
52-9 considered to be the sum of the taxes imposed by the district and
52-10 the revenue received by the district from the county education
52-11 district.> If a taxing unit participates in two or more districts,
52-12 only the taxes imposed in a district are used to calculate the
52-13 unit's cost allocations in that district. If the number of real
52-14 property parcels in a taxing unit is less than 5 percent of the
52-15 total number of real property parcels in the district and the
52-16 taxing unit imposes in excess of 25 percent of the total amount of
52-17 the property taxes imposed in the district by all of the
52-18 participating taxing units for a year, the unit's allocation may
52-19 not exceed a percentage of the appraisal district's budget equal to
52-20 three times the unit's percentage of the total number of real
52-21 property parcels appraised by the district.
52-22 (h) If a newly formed taxing unit or a taxing unit that did
52-23 not impose taxes in the preceding year<, other than a county
52-24 education district,> imposes taxes in any tax year, that unit is
52-25 allocated a portion of the amount budgeted to operate the district
52-26 as if it had imposed taxes in the preceding year, except that the
52-27 amount of taxes the unit imposes in the current year is used to
53-1 calculate its allocation. Before the amount of taxes to be imposed
53-2 for the current year is known, the allocation may be based on an
53-3 estimate to which the district board of directors and the governing
53-4 body of the unit agree, and the payments made after that amount is
53-5 known shall be adjusted to reflect the amount imposed. The
53-6 payments of a newly formed taxing unit that has no source of funds
53-7 are postponed until the unit has received adequate tax or other
53-8 revenues.
53-9 SECTION 17. Sections 11.13(d), (e), (m), and (n), Tax Code,
53-10 are amended to read as follows:
53-11 (d) In addition to the exemptions provided by Subsections
53-12 (b) and (c) of this section, an individual who is disabled or is 65
53-13 or older is entitled to an exemption from taxation by a taxing unit
53-14 of a portion (the amount of which is fixed as provided by
53-15 Subsection (e) of this section) of the appraised value of his
53-16 residence homestead if the exemption is adopted either:
53-17 (1) by the governing body of the taxing unit <other
53-18 than a county education district>; or
53-19 (2) by a favorable vote of a majority of the qualified
53-20 voters of the taxing unit at an election called by the governing
53-21 body of the taxing unit <other than a county education district>,
53-22 and the governing body shall call the election on the petition of
53-23 at least 20 percent of the number of qualified voters who voted in
53-24 the preceding election of the taxing unit<; or>
53-25 <(3) by a favorable vote of a majority of the
53-26 qualified voters of a county education district at an election held
53-27 under Section 20.950, Education Code>.
54-1 (e) The amount of an exemption adopted as provided by
54-2 Subsection (d) of this section is $3,000 of the appraised value of
54-3 the residence homestead unless a larger amount is specified by:
54-4 (1) the governing body authorizing the exemption if
54-5 the exemption is authorized as provided by Subdivision (1) of
54-6 Subsection (d) of this section; or
54-7 (2) the petition for the election if the exemption is
54-8 authorized as provided by Subdivision (2) of Subsection (d) of this
54-9 section<; or>
54-10 <(3) the proposition approved at an election held
54-11 under Section 20.950, Education Code>.
54-12 (m) In this section:
54-13 (1) "Disabled" means under a disability for purposes
54-14 of payment of disability insurance benefits under Federal Old-Age,
54-15 Survivors, and Disability Insurance.
54-16 (2) "School district" means a political subdivision
54-17 organized to provide or finance general elementary and secondary
54-18 public education. <"School district" includes a county education
54-19 district established by the consolidation of the local school
54-20 districts in its boundaries for the limited purpose of exercising a
54-21 portion of the taxing power previously authorized by the voters in
54-22 those school districts.> "School district" does not include a
54-23 junior college district or a political subdivision organized to
54-24 provide special education services.
54-25 (n) In addition to any other exemptions provided by this
54-26 section, an individual is entitled to an exemption from taxation by
54-27 a taxing unit <other than a county education district> of a
55-1 percentage of the appraised value of his residence homestead if the
55-2 exemption is adopted by the governing body of the taxing unit
55-3 before May 1 in the manner provided by law for official action by
55-4 the body. If the percentage set by the taxing unit produces an
55-5 exemption in a tax year of less than $5,000 when applied to a
55-6 particular residence homestead, the individual is entitled to an
55-7 exemption of $5,000 of the appraised value. The percentage adopted
55-8 by the taxing unit may not exceed 20 percent. <In addition to any
55-9 other exemptions provided by this section, an individual is
55-10 entitled to an exemption from taxation by a county education
55-11 district of a percentage of the appraised value of his residence
55-12 homestead if the exemption is adopted by the voters of the district
55-13 at an election held in the district for that purpose under Section
55-14 20.946, Education Code. If the percentage set by the voters
55-15 produces an exemption in a tax year of less than $5,000 when
55-16 applied to a particular residence homestead, the individual is
55-17 entitled to an exemption of $5,000 of the appraised value. The
55-18 percentage adopted by the voters may not exceed 20 percent.>
55-19 SECTION 18. Sections 11.14(c) and (e), Tax Code, are amended
55-20 to read as follows:
55-21 (c) The governing body of a taxing unit<, other than a
55-22 county education district,> by resolution or order, depending upon
55-23 the method prescribed by law for official action by that governing
55-24 body, may provide for taxation of tangible personal property
55-25 exempted under Subsection (a). <The voters of a county education
55-26 district, by an election held under Section 20.951, Education Code,
55-27 may provide for taxation of tangible personal property exempted
56-1 under Subsection (a).> If a taxing unit provides for taxation of
56-2 tangible personal property as provided by this subsection, the
56-3 exemption prescribed by Subsection (a) does not apply to that unit.
56-4 (e) A political subdivision <other than a county education
56-5 district> choosing to tax property otherwise made exempt by this
56-6 section, pursuant to Article VIII, Section 1(e), of the Texas
56-7 Constitution, may not do so until the governing body of the
56-8 political subdivision has held a public hearing on the matter,
56-9 after having given notice of the hearing at the times and in the
56-10 manner required by this subsection, and has found that the action
56-11 will be in the public interest of all the residents of that
56-12 political subdivision. At the hearing, all interested persons are
56-13 entitled to speak and present evidence for or against taxing the
56-14 property. Not later than the 30th day prior to the date of a
56-15 hearing held under this subsection, notice of the hearing must be:
56-16 (1) published in a newspaper having general
56-17 circulation in the political subdivision and in a section of the
56-18 newspaper other than the advertisement section;
56-19 (2) not less than one-half of one page in size; and
56-20 (3) republished on not less than three separate days
56-21 during the period beginning with the 10th day prior to the hearing
56-22 and ending with the actual date of the hearing.
56-23 SECTION 19. Section 26.08(g), Tax Code, is amended to read
56-24 as follows:
56-25 (g) If a school district is certified by the commissioner of
56-26 education under Section 18.72 <16.251(c)>, Education Code, to have
56-27 been subject to a reduction in total revenue for the school year
57-1 ending on August 31 of the tax year:
57-2 (1) the district's effective maintenance and
57-3 operations rate for the tax year is calculated as provided by
57-4 Section 26.012, except that last year's levy is reduced by the
57-5 amount of taxes imposed in the preceding year, if any, to offset
57-6 the amount of any reduction certified by the commissioner of
57-7 education under Section 18.72 <16.251(c)>, Education Code, for the
57-8 school year ending on August 31 of the preceding year; and
57-9 (2) the district's rollback tax rate for the tax year
57-10 calculated as provided by Section 26.04 or by Subsection (e) of
57-11 this section, as applicable, is increased by the tax rate that, if
57-12 applied to the current total value for the school district, would
57-13 impose taxes in an amount equal to the amount of the reduction
57-14 certified by the commissioner of education under Section 18.72
57-15 <16.251(c)>, Education Code, for the school year ending on August
57-16 31 of the tax year.
57-17 SECTION 20. (a) Except as provided by Subsection (b) of
57-18 this section, not later than the 15th day after this Act takes
57-19 effect, the commissioners court of each county shall appoint a
57-20 board of county school trustees as provided by Section 17.01(c),
57-21 Education Code.
57-22 (b) This section does not apply to a county:
57-23 (1) in which a board of county school trustees has
57-24 been elected under Chapter 17, Education Code; or
57-25 (2) to which a single school district has been
57-26 assigned under Section 18.41, Education Code, as added by this Act.
57-27 SECTION 21. All county education districts are abolished.
58-1 SECTION 22. (a) On the effective date of this Act, the
58-2 funds and other assets of a county education district are
58-3 transferred to its component school districts in proportion to the
58-4 amount contributed by each component in the manner provided by rule
58-5 of the commissioner of education.
58-6 (b) On the effective date of this Act, the contracts and
58-7 other liabilities of a county education district are transferred to
58-8 its component school districts in the manner provided by rule of
58-9 the commissioner of education.
58-10 (c) Each component school district of a county education
58-11 district may collect and use delinquent taxes imposed by the county
58-12 education district on property within the component's boundaries in
58-13 the manner provided by rule of the commissioner of education.
58-14 (d) The commissioner of education shall adopt rules for the
58-15 maintenance of county education district records.
58-16 (e) The commissioner of education shall adopt rules required
58-17 under this section.
58-18 SECTION 23. (a) The following provisions of the Education
58-19 Code are repealed:
58-20 (1) Sections 1.05, 18.04, and 18.05;
58-21 (2) Subchapter G, Chapter 20;
58-22 (3) Sections 16.008-16.011, 16.201-16.203, and 16.206;
58-23 and
58-24 (4) Subchapters G, H, I, and J, Chapter 16.
58-25 (b) The following sections of the Tax Code are
58-26 repealed: 6.061(f), 26.12(e), and 312.002(e) and (f).
58-27 SECTION 24. Effective September 1, 1995, the following
59-1 sections of the Education Code are repealed: 16.151-16.155 and
59-2 16.159.
59-3 SECTION 25. (a) Except as provided by Subsection (b) of
59-4 this section, this Act takes effect immediately.
59-5 (b) Sections 3 and 24 of this Act take effect as provided by
59-6 those sections.
59-7 SECTION 26. The importance of this legislation and the
59-8 crowded condition of the calendars in both houses create an
59-9 emergency and an imperative public necessity that the
59-10 constitutional rule requiring bills to be read on three several
59-11 days in each house be suspended, and this rule is hereby suspended,
59-12 and that this Act take effect and be in force according to its
59-13 terms, and it is so enacted.