By Johnson H.B. No. 749
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to public school finance.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION . Chapter 16, Education Code, is amended to read as
1-5 follows:
1-6 CHAPTER 16. FOUNDATION SCHOOL PROGRAM
1-7 SUBCHAPTER A. GENERAL PROVISIONS
1-8 Sec. 16.001. State Policy. (a) It is the policy of the
1-9 State of Texas that the provision of public education is a state
1-10 responsibility and that a thorough and efficient system be provided
1-11 and substantially financed through state revenue sources so that
1-12 each student enrolled in the public school system shall have access
1-13 to programs and services that are appropriate to his or her
1-14 educational needs and that are substantially equal to those
1-15 available to any similar student, notwithstanding varying local
1-16 economic factors.
1-17 (b) The public school finance system of the State of Texas
1-18 shall adhere to a standard of neutrality which provides for
1-19 substantially equal access to similar revenue per student at
1-20 similar tax effort, considering all state and local tax revenues of
1-21 districts after acknowledging all legitimate student and district
1-22 cost differences.
1-23 Sec. 16.002. Purpose of Foundation School Program. (a) The
2-1 purposes of the Foundation School Program set forth in this chapter
2-2 are to guarantee that each school district in the state has:
2-3 (1) adequate resources to provide each eligible
2-4 student a basic instructional program and facilities suitable to
2-5 the student's educational needs; and
2-6 (2) access to a substantially equalized program of
2-7 financing in excess of basic costs for certain services, as
2-8 provided by this chapter.
2-9 (b) The Foundation School Program consists of two tiers to
2-10 provide for the purposes specified by Subsection (a) of this
2-11 section. The first tier guarantees sufficient financing for all
2-12 school districts to provide a basic program of education that meets
2-13 accreditation and other legal standards. The second tier provides
2-14 a guaranteed yield system of financing to provide all school
2-15 districts with substantially equal access to funds to provide an
2-16 enriched program and additional funds for facilities.
2-17 Sec. 16.003. Student Eligibility. (a) A student is
2-18 entitled to the benefits of the Foundation School Program if he is
2-19 5 years of age or older and under 21 years of age at the beginning
2-20 of the scholastic year and has not graduated from high school.
2-21 (b) A student to whom Subsection (a) of this section does
2-22 not apply is entitled to the benefits of the Foundation School
2-23 Program if the student is enrolled in a prekindergarten class under
2-24 Section 21.136 of this code.
2-25 (c) The commissioner of education, in consultation with the
3-1 Commissioner of Human Services, shall monitor and evaluate
3-2 prekindergarten programs in the State of Texas as to their
3-3 developmental appropriateness. Furthermore, the commissioner of
3-4 education, in consultation with the Commissioner of Human Services,
3-5 shall evaluate the potential for coordination on a statewide basis
3-6 of prekindergarten programs with government-funded early childhood
3-7 care and education programs such as child care administered under
3-8 Chapter 44 of the Human Resources Code and federal Head Start
3-9 programs. This evaluation shall utilize recommendations contained
3-10 in the report to the 71st Legislature required by Chapter 717, Acts
3-11 of the 70th Legislature, Regular Session, 1987. For the purpose of
3-12 providing cost-effective care for children during the full work day
3-13 with developmentally appropriate curriculum, the commissioners
3-14 shall investigate the use of existing child care program sites as
3-15 prekindergarten sites. Following the evaluation required by this
3-16 section, the commissioners, in cooperation with school districts
3-17 and other program administrators, shall integrate programs, staff,
3-18 and program sites for prekindergarten, child care, and federal Head
3-19 Start programs to the greatest extent possible.
3-20 (d) A child may be enrolled in the first grade if he is at
3-21 least six years of age at the beginning of the scholastic year or
3-22 has been enrolled in the first grade or has completed kindergarten
3-23 in the public schools in another state prior to transferring to a
3-24 Texas public school.
3-25 Sec. 16.004. ADMINISTRATIVE COSTS GUIDELINES. The
4-1 commissioner of education shall adopt guidelines for reasonable
4-2 costs for the administration of foundation school programs by
4-3 school districts.
4-4 Sec. 16.005. Administration of the Program. The
4-5 commissioner of education, in accordance with the rules of the
4-6 State Board of Education, shall take such action and require such
4-7 reports consistent with the terms of this chapter as may be
4-8 necessary to implement and administer the Foundation School
4-9 Program.
4-10 Sec. 16.006. Average Daily Attendance. (a) In this
4-11 chapter, average daily attendance is determined by the daily
4-12 attendance as averaged each month of the minimum school year as
4-13 described under Section 16.052(a) of this code.
4-14 (b) A school district that experiences a decline of two
4-15 percent or more in average daily attendance as a result of the
4-16 closing or reduction in personnel of a military base shall be
4-17 funded on the basis of the actual average daily attendance of the
4-18 immediately preceding school year.
4-19 (c) The commissioner of education shall adjust the average
4-20 daily attendance of school districts that have a significant
4-21 percentage of students whose parent or guardian is a migrant
4-22 worker. For the purposes of this subsection, "migrant worker" has
4-23 the meaning assigned by Section 21.5515 of this code.
4-24 (d) The commissioner may adjust the average daily attendance
4-25 of a school district in which a disaster, flood, extreme weather
5-1 condition, fuel curtailment, or other calamity has a significant
5-2 effect on the district's attendance.
5-3 Sec. 16.007. Public Education Information Management System
5-4 (PEIMS). (a) Each school district <and each county education
5-5 district> shall participate in the Public Education Information
5-6 Management System (PEIMS) and shall provide through that system
5-7 information required for the administration of this chapter and of
5-8 other appropriate provisions of this code.
5-9 (b) Each school district shall use a uniform accounting
5-10 system adopted by the commissioner of education for the data
5-11 required to be reported for the Public Education Information
5-12 Management System.
5-13 <(c) The Central Education Agency shall report annually to
5-14 the Legislative Education Board the financial status of each county
5-15 education district. The report shall include the total state and
5-16 local education revenues for each tier of the Foundation School
5-17 Program.>
5-18 Sec. 16.008. EQUALIZED FUNDING ELEMENTS. (a) The
5-19 Legislative Education Board shall adopt rules, subject to
5-20 appropriate notice and opportunity for public comment, for the
5-21 calculation for each year of a biennium of the qualified funding
5-22 elements under Section 16.256(e) of this code necessary to achieve
5-23 the state policy under Section 16.001 of this code not later than
5-24 the 1994-1995 school year and for each school year thereafter.
5-25 (b) Beginning in 1992, not later than October 1 preceding
6-1 each regular session of the legislature, the board shall report the
6-2 equalized funding elements to the foundation school fund budget
6-3 committee, the commissioner of education, and the legislature.
6-4 Sec. 16.009. REVENUE LIMIT. (a) The revenue limit is an
6-5 amount equal to 110 percent of the amount of state and local funds
6-6 guaranteed under the Foundation School Program per student in
6-7 weighted average daily attendance to each school district at a
6-8 total tax rate of $1.25 <$0.25> per $100 of taxable value of
6-9 property as calculated for the 1994-1995 school year.
6-10 (b) Not later than April 15, the commissioner of education
6-11 shall estimate the revenue limit for each school district for the
6-12 current school year and shall certify that amount to each school
6-13 district.
6-14 (c) Not later than August 15 of each year the commissioner
6-15 of education shall determine as nearly as possible for the current
6-16 school year:
6-17 (1) the total amount of state and local funds per
6-18 student in weighted average daily attendance available in each
6-19 school district; and
6-20 (2) the total amount of state and local funds per
6-21 student in weighted average daily attendance required for debt
6-22 service in each school district.
6-23 (d) The commissioner shall determine the total number of
6-24 students in weighted average daily attendance in school districts
6-25 in which the amount specified in Subsection (c)(1) of this section,
7-1 less the amount specified in Subsection (c)(2) of this section,
7-2 exceeds the revenue limit.
7-3 (e) If the total number of students in weighted average
7-4 daily attendance in districts with state and local revenues
7-5 exceeding the revenue limit equals or exceeds two percent of the
7-6 total number of students in weighted average daily attendance for
7-7 the current school year, no school district may levy a tax at a
7-8 rate that would result in an amount of state and local funds,
7-9 excluding funds required for debt service, during the next school
7-10 year that exceeds the revenue limit, except that those districts
7-11 exceeding the revenue limit may maintain during the next school
7-12 year the total amount of state and local funds per student in
7-13 weighted average daily attendance for the current school year. The
7-14 commissioner shall notify those districts in which revenues are
7-15 subject to the limitation imposed in this subsection.
7-16 (f) In this section:
7-17 (1) "Weighted student in average daily attendance" has
7-18 the meaning assigned in Section 16.302 of this code.
7-19 (2) "Taxable value of property" has the meaning
7-20 assigned in Section 11.86 of this code.
7-21 Sec. 16.010. TEMPORARY FUNDING ELEMENTS.
7-22 (a) Notwithstanding any provision of this code to the contrary,
7-23 for each of the 1993-1994 and 1994-1995 school years:
7-24 (1) the basic allotment under Section 16.101 of this
7-25 code is $2,400 or a greater amount provided by appropriation;
8-1 (2) the transportation allotment under Section 16.156
8-2 of this code is the allotment provided by appropriation for the
8-3 1992-1993 school year;
8-4 (3) the technology allotment under Sections 16.160 and
8-5 14.063 of this code is $30;
8-6 (4) for the purposes of the local fund assignment,
8-7 "TR" under Section 16.252 of this code is $0.82; and
8-8 (5) for the purposes of the guaranteed yield
8-9 allotment, "GL" under Section 16.302 of this code is $22.50.
8-10 (b) This section expires September 1, 1995.
8-11 Sec. 16.011. FUNDING FOR THE 1993-1994 AND 1994-1995 SCHOOL
8-12 YEARS. (a) Notwithstanding other provisions of this chapter, the
8-13 amount of state funds to which a district is entitled under the
8-14 Foundation School Program for the 1993-1994 and 1994-1995 school
8-15 years is governed by the provisions of this section.
8-16 (b) Except as provided by Subsection (c) of this section,
8-17 the maximum amount of total state and local funds per weighted
8-18 student guaranteed to each school district under the Foundation
8-19 School Program for a school year to which this section applies is
8-20 the sum of:
8-21 (1) the amount of the district's total state and local
8-22 funds per weighted student for the 1992-1993 school year, less the
8-23 amount per weighted student paid by the district for debt service
8-24 for that school year; and
8-25 (2) the amount per weighted student due in the current
9-1 school year for the district's debt service.
9-2 (c) If a district's taxable value of property per weighted
9-3 student is less than the average taxable value of property per
9-4 weighted student for all school districts in the state, the maximum
9-5 amount per weighted student guaranteed to the district under the
9-6 Foundation School Program is increased by an amount determined by
9-7 the following formula:
9-8 where:
9-9 "SPR" is the amount per weighted student guaranteed to the
9-10 district in addition to the amount provided by Subsection (b) of
9-11 this section;
9-12 "T" is the portion of the district's tax rate that exceeds
9-13 the sum of the rates described by Subdivisions (1) and (2) of
9-14 Subsection (d) of this section, up to $0.05;
9-15 "DPV" is the district's taxable value of property; and
9-16 "SPV" is the statewide taxable value of property.
9-17 (d) To qualify for the maximum amount per weighted student
9-18 guaranteed to a school district under this section, the district
9-19 must levy an ad valorem tax rate equal to the sum of:
9-20 (1) the greater of the maximum maintenance rate
9-21 provided by statute that may be imposed by a school district and
9-22 the rate that results in a district levy that, when reduced by the
9-23 amount of debt service due in the current school year, bears the
9-24 same proportion to the district's taxable value of property that
9-25 the district's levy for the 1992-1993 school year less the amount
10-1 paid by the district for debt service bore to its taxable value of
10-2 property for that school year;
10-3 (2) the rate that results for the district in a total
10-4 amount of local funds and state funds under Subchapter H of this
10-5 chapter equal to the amount provided under Subsection (b)(2) of
10-6 this section; and
10-7 (3) a rate that when applied to the quotient of the
10-8 statewide taxable value of property divided by 100 results in an
10-9 amount equal to the difference between:
10-10 (A) the total amount guaranteed to school
10-11 districts under Subsections (b) and (c) of this section less the
10-12 sum of the amounts that result from applying the rate determined
10-13 for each district under Subdivisions (1) and (2) of this subsection
10-14 in each district; and
10-15 (B) the amount appropriated from the Foundation
10-16 School Program for distribution to school districts under this
10-17 section for the appropriate school year.
10-18 (e) To qualify for the total amount guaranteed by Subsection
10-19 (b)(1) of this section a school district must levy an amount of ad
10-20 valorem taxes that is not less than the levy that results from
10-21 applying a rate equal to the sum of Subdivisions (1) and (2) of
10-22 Subsection (d) of this section. If the district levies a lesser
10-23 amount, the amount guaranteed to the district under Subsection
10-24 (b)(1) of this section is reduced by multiplying that amount by a
10-25 fraction, the numerator of which is the district's actual levy and
11-1 the denominator of which is the levy required to qualify for the
11-2 total amount guaranteed under Subsection (b)(1) of this section.
11-3 (f) The amount to be distributed to each school district
11-4 from the Foundation School Fund under this section is equal to the
11-5 difference between:
11-6 (1) the amount guaranteed to the district under this
11-7 section less the amount distributed to the district from the
11-8 available school fund; and
11-9 (2) the amount that results from applying the rate
11-10 determined under Subsection (d) of this section in the district.
11-11 (g) In this section, the levy that results in a district is
11-12 determined by applying a rate to the quotient of the district's
11-13 taxable value of property divided by 100.
11-14 (h) A district may apply to the commissioner of education to
11-15 substitute its operation expenditures per weighted student for its
11-16 revenue under Subsection (b)(1) of this section. The commissioner
11-17 may grant the application if the commissioner finds that the
11-18 revenue is not representative of the district's expenditures,
11-19 excluding expenditures for the financing of bonds issued by the
11-20 district.
11-21 (i) In this section:
11-22 (1) "Debt service" means payments of principal and
11-23 interest on bonded indebtedness.
11-24 (2) "Local funds" means local ad valorem tax revenue.
11-25 (3) "State funds" excludes funds for the provision of
12-1 free textbooks, contributions to a retirement system, or amounts
12-2 set aside or charged to school districts by statute or
12-3 appropriation for studies, testing, special projects, or other
12-4 special purposes.
12-5 (4) "Taxable value of property" means the value
12-6 determined under Section 11.86 of this code.
12-7 (5) "Weighted student" has the meaning assigned to
12-8 weighted student in average daily attendance by Section 16.302 of
12-9 this code.
12-10 Sec. 16.012. EDUCATION MANDATE REVIEW COMMISSION
12-11 (a) CREATION. The Texas Education Mandate Review Commission
12-12 is created.
12-13 (b) DUTIES. The commission shall study the benefits,
12-14 effects, and costs, to school districts and to the state, of
12-15 state-imposed statutory and administrative requirements that apply
12-16 to school districts in Texas. After completing the study the
12-17 commission shall propose legislation to:
12-18 (1) eliminate or modify requirements that are
12-19 unbeneficial, or that produce benefits that are small relative to
12-20 their costs;
12-21 (2) specify simple procedures for the grant of waivers
12-22 from specific requirements under special circumstances; and
12-23 (3) discourage or prohibit the granting of waivers
12-24 from requirements that are cost effective and essential to
12-25 educational quality.
13-1 (c) COMPOSITION. (1) The commission is composed of 15
13-2 members, 7 of whom are appointed by the governor, four of whom are
13-3 appointed by the lieutenant governor and who may be members of the
13-4 senate, and four of whom are appointed by the speaker of the house
13-5 of representatives and who may be members of the house of
13-6 representatives. In making appointments under this section, the
13-7 governor shall attempt to ensure participation by minorities on the
13-8 commission, including females, African-Americans,
13-9 Hispanic-Americans, Native Americans, and Asian Americans. Each
13-10 member serves at the pleasure of the official by whom the member is
13-11 appointed.
13-12 (2) All members of the commission shall be generally
13-13 experienced in education matters. In addition, there shall be at
13-14 least two members of the commission who are either experienced in
13-15 each of the following categories or who are representatives of
13-16 groups whose membership is composed of persons in the following
13-17 categories:
13-18 (A) as a public school teacher;
13-19 (B) as a public school administrator;
13-20 (C) as a member of a parents' organization;
13-21 (D) as a school board member.
13-22 (3) The governor shall designate one member of the
13-23 commission as chairman of the commission, and the member serves as
13-24 chairman at the pleasure of the governor.
13-25 (d) REIMBURSEMENT. Members of the commission are not
14-1 entitled to compensation but are entitled to reimbursement for
14-2 actual and necessary expenses incurred in performing their official
14-3 duties.
14-4 (e) STAFF; CONTRACTS. The commission may employ staff as
14-5 necessary for data collection, analysis, and research and other
14-6 support services and may contract for those services with agencies
14-7 of the state or private consultants.
14-8 (f) SUBMISSION. The commission shall submit the proposed
14-9 legislation described by Section 2 of this article to the governor,
14-10 the commissioner of education and the Legislative Education Board
14-11 not later than June 1, 1994.
14-12 (g) EXPIRATION. The commission is abolished and this
14-13 article expires on June 1, 1995. <DEFINITION. In this chapter,
14-14 "school district" does not include a county education district
14-15 unless expressly included.>
14-16 <Sec. 16.011. NOTICE OF YIELDS TO BE PUBLISHED. (a) Not
14-17 earlier than the 30th day or later than the seventh day before the
14-18 date of adopting a tax rate for the years 1991, 1992, 1993, and
14-19 1994, a school district shall publish the following notice, using
14-20 the yields and tax rates certified by the commissioner:>
14-21 <"NOTICE OF COMPARABLE TAX RATES AND REVENUES>
14-22 <"The legislature has enacted a statute on school funding to
14-23 comply with a court mandate enforcing the state constitution.
14-24 Under prior statutes, the tax rate for last year provides ___ per
14-25 student in state and local revenues. Under this statute, that same
15-1 rate now provides ___ per student in state and local revenues.>
15-2 <"State law only requires a minimum tax rate of ____ for
15-3 county education districts. State law does not require a school
15-4 district to adopt additional taxes. Neither does state law require
15-5 a school district to adopt a tax rate that maximizes the receipt of
15-6 state funds.>
15-7 <"The board of trustees of the ______ School District hereby
15-8 gives notice that it is considering the adoption of a tax rate of
15-9 ____ that will provide ____ per student in state and local
15-10 revenues.">
15-11 <(b) If a district is required to give public notice of a
15-12 hearing under Section 26.06, Tax Code, the notice described by
15-13 Subsection (a) of this section may be included in the required
15-14 notice under Section 26.06, Tax Code.>
15-15 <(c) The notice described by Subsection (a) of this section
15-16 shall be published in the two newspapers with the largest
15-17 circulation within the school district unless only one newspaper is
15-18 in general circulation within the district. The notice may not be
15-19 smaller than one-quarter page of a standard-size or a tabloid-size
15-20 newspaper, and the headline must be 18-point or larger type.>
15-21 <(d) The notice described by Subsection (a) of this section
15-22 must also be included in the tax bill or a separate statement
15-23 accompanying the tax bill.>
15-24 <(e) The commissioner shall adopt rules to implement this
15-25 section.>
16-1 <(f) This section expires January 1, 1995.>
16-2 SUBCHAPTER B. REQUIREMENTS FOR DISTRICT PARTICIPATION IN THE
16-3 FOUNDATION SCHOOL PROGRAM FUND
16-4 Sec. 16.051. Required Compliance. In order to receive
16-5 financial support from the Foundation School Fund, a school
16-6 district must comply with the standards set forth in this
16-7 subchapter.
16-8 Sec. 16.052. OPERATION OF SCHOOLS; TEACHER PREPARATION AND
16-9 STAFF DEVELOPMENT. (a) Each school district must provide for not
16-10 less than 180 days of instruction for students and not less than
16-11 three days of preparation for teachers for each school year, except
16-12 as provided in Subsection (c) of this section.
16-13 (b) Each school district must provide for not less than 20
16-14 hours of staff development training under guidelines provided by
16-15 the commissioner of education. The training provided must include
16-16 technology training and must occur during regular hours of required
16-17 teacher service. On the request of a teacher, a school district
16-18 may credit the teacher compensatory time to be applied toward the
16-19 number of training hours required under this subsection for
16-20 workshops, conferences, or other professional training that the
16-21 teacher has attended.
16-22 (c) The commissioner of education may approve the operation
16-23 of schools for less than the number of days of instruction and
16-24 teacher preparation otherwise required when disasters, floods,
16-25 extreme weather conditions, fuel curtailments, or other calamities
17-1 have caused the closing of the school.
17-2 (d) Each school district may reserve three hours of the
17-3 first preparation day provided each school year under Subsection
17-4 (a) of this section for faculty staff meetings.
17-5 Sec. 16.053. ACCREDITATION. Each school district must be
17-6 accredited by the Central Education Agency.
17-7 Sec. 16.054. Student/Teacher Ratios; Class Size.
17-8 (a) Except as provided by Subsection (b) of this section, each
17-9 school district must employ a sufficient number of certified
17-10 teachers to maintain an average ratio of not less than one teacher
17-11 for each 20 students in average daily attendance.
17-12 (b) A school district may not enroll more than 22 students
17-13 in a kindergarten, first, second, third, or fourth grade class.
17-14 This requirement shall not apply during the last 12 weeks of any
17-15 school year.
17-16 (c) In determining the number of students to enroll in any
17-17 class, a district shall consider the subject to be taught, the
17-18 teaching methodology to be used, and any need for individual
17-19 instruction.
17-20 (d) On application of a school district, the commissioner
17-21 may except the district from the limits in Subsection (b) of this
17-22 section if the commissioner finds the limits work an undue hardship
17-23 on the district. An exception expires at the end of the semester
17-24 for which it is granted, and the commissioner may not grant an
17-25 exception for more than one semester at a time.
18-1 (e) The commissioner shall report to the legislature each
18-2 biennium regarding compliance with this section. The report must
18-3 include:
18-4 (1) a statement of the number of school districts
18-5 granted an exception under Subsection (d) of this section; and
18-6 (2) an estimate of the total cost incurred by school
18-7 districts in that biennium in complying with this section.
18-8 Sec. 16.055. Compensation of Professional and
18-9 Paraprofessional Personnel. (a) A school district must pay each
18-10 employee who is qualified for and employed in a position classified
18-11 under the Texas Public Education Compensation Plan set forth in
18-12 Section 16.056 of this chapter not less than the minimum monthly
18-13 base salary, plus increments for teaching experience, specified for
18-14 the position.
18-15 (b) Contracts for personnel shall be made on the basis of a
18-16 minimum of 10 months' service, which must include the number of
18-17 days of instruction for students and days of preparation for
18-18 personnel required by Section 16.052 of this code. The days of
18-19 preparation required herein shall be conducted by local boards of
18-20 education under rules and regulations established by the State
18-21 Board of Education that are consistent with the state accreditation
18-22 standards for program planning, preparation, and improvement.
18-23 Personnel employed for more than 10 months shall be paid not less
18-24 than the minimum monthly base pay plus increments for experience
18-25 for each month of actual employment. Personnel employed for 11
19-1 months at pay grades 1-11 must render 202 days of service, and
19-2 personnel employed for 12 months at pay grades 1-11 must render 220
19-3 days of service. Personnel employed for 11 months at pay grades
19-4 12-18 must render 207 days of service, and personnel employed for
19-5 12 months at pay grades 12-18 must render 226 days of service.
19-6 However, the number of days of service required by this subsection
19-7 may be reduced by the commissioner under Section 16.052(c) of this
19-8 code, and the reduction shall not reduce the total salaries of
19-9 personnel.
19-10 (c) Notwithstanding Subsection (b) of this section, a
19-11 vocational agriculture teacher employed for 12 months shall render
19-12 226 days of service regardless of pay grade.
19-13 Sec. 16.056. Texas Public Education Compensation Plan.
19-14 (a) School district personnel who are qualified for and employed
19-15 in positions described in Subsection (d) of this section shall be
19-16 paid not less than the monthly base salary, plus increments for
19-17 teaching experience, set forth in Subsection (c) of this section,
19-18 or greater amounts provided by appropriation.
19-19 (b) Each individual shall advance one step per each year of
19-20 experience until step 10 is reached. For each year, up to a
19-21 maximum of two years, of work experience required for certification
19-22 in a vocational field, a vocational teacher who is certified in
19-23 that field is entitled to salary step credit as if the work
19-24 experience were teaching experience.
19-25 (c) SALARY SCHEDULE BY STEPS
20-1 0 1 2 3 4 5 6 7 8 9 10
20-2 1700 1814 1928 2042 2156 2270 2384 2498 2612 2726 2840
20-3 (d) The following positions are entitled to the minimum
20-4 monthly salary set by Subsection (c) of this section for the number
20-5 of annual contract months specified:
20-6 No. Class Title
20-7 Months Paid
20-8 10 Nurse, R.N. and/or
20-9 Bachelor's Degree
20-10 10 Special Education Related
20-11 Service Personnel (other
20-12 than Occupational or
20-13 Physical Therapist),
20-14 Bachelor's Degree
20-15 10 Teacher, Bachelor's Degree
20-16 10 Vocational Teacher,
20-17 11 Bachelor's Degree and/or
20-18 12 Certified in Field
20-19 10 Librarian I, Bachelor's
20-20 Degree
20-21 10 Visiting Teacher I,
20-22 Psychological Associate,
20-23 Bachelor's Degree
20-24 10 Special Education Related
20-25 Service Personnel (other
21-1 than Occupational or
21-2 Physical Therapist),
21-3 Master's Degree
21-4 10 Teacher, Master's Degree
21-5 10 Vocational Teacher,
21-6 11 Master's Degree
21-7 12
21-8 10 Librarian II, Master's
21-9 Degree
21-10 10 Physician, M.D.
21-11 10 Teacher, Bachelor of Laws
21-12 or Doctor of Jurispru-
21-13 dence Degree
21-14 10 Teacher, Doctor's Degree
21-15 10 Special Duty Teacher,
21-16 Master's Degree
21-17 10 Occupational Therapist
21-18 10 Physical Therapist
21-19 10 Educational Diagnostician
21-20 10 Visiting Teacher II,
21-21 Master's Degree
21-22 10 Counselor I, Psychologist
21-23 10 School Social Worker
21-24 10 Supervisor I
21-25 10 Part-time Principal--11 or
22-1 fewer teachers on campus
22-2 10 Instructional/Administra-
22-3 tive Officer I
22-4 10 Assistant Principal--20 or
22-5 more teachers on campus
22-6 10 Instructional/Administra-
22-7 tive Officer II
22-8 11 Principal--19 or fewer
22-9 teachers on campus
22-10 10 Instructional/Administra-
22-11 tive Officer III
22-12 11 Principal--20-49 teachers
22-13 on campus
22-14 11 Instructional/Administra-
22-15 tive Officer IV
22-16 11 Principal--50-99 teachers
22-17 on campus
22-18 12 Principal--100 or more
22-19 teachers on campus
22-20 12 Instructional/Administra-
22-21 tive Officer V
22-22 12 Instructional/Administra-
22-23 tive Officer VI
22-24 12 Superintendent--District
22-25 with 3,000
23-1 or less ADA
23-2 12 Instructional/Administra-
23-3 tive Officer VII
23-4 12 Superintendent--District
23-5 with 3,001-12,500 ADA
23-6 12 Instructional/Administra-
23-7 tive Officer VIII
23-8 12 Superintendent--District
23-9 with 12,501-50,000 ADA
23-10 12 Superintendent--District
23-11 with 50,000 or more ADA
23-12 (e) With the approval of the State Board of Education, the
23-13 commissioner of education may add additional positions and months
23-14 of service to the Texas Public Education Compensation Plan to
23-15 reflect curriculum and program changes authorized by law. With the
23-16 approval of the board, the commissioner shall also develop policies
23-17 for the implementation and administration of the compensation plan.
23-18 (f) Each person employed in the public schools of this state
23-19 who is an educational aide, teacher trainee, or nondegree teacher
23-20 or who is assigned to a position classified under the Texas Public
23-21 Education Compensation Plan must be certified according to the
23-22 certification requirements or standards for each position as
23-23 established by rule adopted by the State Board of Education.
23-24 However, additional certification may not be required of a person
23-25 holding a valid state license as a speech language pathologist or
24-1 audiologist. Persons other than those holding such a license may
24-2 only be employed to render such services if an acceptable licensed
24-3 applicant is not available.
24-4 (g) The State Board of Education shall prescribe the general
24-5 duties and required preparation and education for educational
24-6 aides, teacher trainees, and nondegree teachers and for the
24-7 positions listed in Subsection (d) of this section under the
24-8 circumstances described therein.
24-9 (h) In determining the placement of a teacher on the salary
24-10 schedule under Subsection (c) of this section, a district shall
24-11 credit the teacher for each year of experience, whether or not the
24-12 years are consecutive. Notwithstanding the provision of this
24-13 subsection, no teacher shall be placed on the salary schedule at a
24-14 step above the step where the teacher would have been placed had
24-15 that teacher remained in continuous service.
24-16 Sec. 16.057. Career Ladder Salary Supplement. (a) Except
24-17 as provided by Subsection (c) of this section, each teacher on
24-18 level two, three, or four of a career ladder is entitled to the
24-19 following annual supplement in addition to the minimum salary set
24-20 by this subchapter:
24-21 Level 2 . . . . . . . $2,000
24-22 Level 3 . . . . . . . $4,000
24-23 Level 4 . . . . . . . $6,000
24-24 (b) If the district pays more than the state minimum salary
24-25 prescribed by this subchapter, the teacher is entitled to the
25-1 career ladder supplement in addition to the amount otherwise paid
25-2 by the district for the teacher's step.
25-3 (c) If the allotment under Section 16.158 of this code that
25-4 is designated for support of the career ladder will not fully fund
25-5 the supplements under this section:
25-6 (1) the district may reduce the supplements to not
25-7 less than the following:
25-8 Level 2 . . . . . . . $1,500
25-9 Level 3 . . . . . . . $3,000
25-10 Level 4 . . . . . . . $4,500
25-11 or;
25-12 (2) provide for stricter performance criteria than
25-13 that provided under Section 13.302 of this code, subject to the
25-14 approval of the State Board of Education; or
25-15 (3) take action under both Subdivisions (1) and (2) of
25-16 this subsection.
25-17 SUBCHAPTER C. BASIC ENTITLEMENT
25-18 Sec. 16.101. Basic Allotment. For each student in average
25-19 daily attendance, not including the time students spend each day in
25-20 special education or vocational education programs for which an
25-21 additional allotment is made under Subchapter D of this chapter, a
25-22 district is entitled to an allotment of <$2,200 for the 1991-1992
25-23 school year,> $2,400 <for the 1992-1993 school year, $2,600 for the
25-24 1993-1994 school year(,) and $2,800 for the 1994-1995 school year
25-25 and thereafter> or a greater amount adopted by the foundation
26-1 school fund budget committee under Section 16.256 of this code <for
26-2 the 1993-1994 school year and each school year thereafter>. A
26-3 greater amount for any school year may be provided by
26-4 appropriation.
26-5 Sec. 16.102. Cost of Education Adjustment. (a) The basic
26-6 allotment for each district is adjusted to reflect the geographic
26-7 variation in known resource costs and costs of education due to
26-8 factors beyond the control of the school district. Except as
26-9 provided by this section, the adjustment is that provided under
26-10 Section 16.202 <16.206> of this code.
26-11 (b) The adjustment for the 1993-1994 and 1994-1995
26-12 <1991-1992 and 1992-1993> school years is the cost of education
26-13 index and formula adopted in December 1990 by the foundation school
26-14 fund budget committee. For the 1993-1994 and 1994-1995 <1991-1992
26-15 and 1992-1993> school years, the commissioner of education shall
26-16 recalculate the cost of education index for school districts that
26-17 are eligible for the adjustment under Section 16.103 of this code,
26-18 excluding from the computation the calculation for the diseconomies
26-19 of scale component and substituting a value of 1.00. This
26-20 subsection expires September 1, 1995 <1993>.
26-21 Sec. 16.103. SMALL DISTRICT ADJUSTMENT. (a) The basic
26-22 allotment for certain small districts is adjusted in accordance
26-23 with Subsections (b) and (c) of this section. In this section:
26-24 (1) "AA" is the district's adjusted allotment per
26-25 student;
27-1 (2) "ADA" is the number of students in average daily
27-2 attendance for which the district is entitled to an allotment under
27-3 Section 16.101 of this code; and
27-4 (3) "ABA" is the adjusted basic allotment determined
27-5 under Section 16.102 of this code.
27-6 (b) The basic allotment <average daily attendance> of a
27-7 school district that contains at least 300 square miles and has not
27-8 more than 1,600 students in average daily attendance is adjusted by
27-9 applying the formula:
27-10 (c) The basic allotment <average daily attendance> of a
27-11 school district that contains less than 300 square miles and has
27-12 not more than 1,600 students in average daily attendance is
27-13 adjusted by applying the formula:
27-14 (e) This section expires September 1, 1995 <1993>.
27-15 Sec. 16.1031. USE OF SMALL DISTRICT ADJUSTMENT IN
27-16 CALCULATING SPECIAL ALLOTMENTS. In determining the amount of a
27-17 special allotment under Subchapter D of this chapter for a district
27-18 to which Section 16.103 of this code applies, a district's adjusted
27-19 basic allotment is considered to be the district's adjusted
27-20 allotment determined under Section 16.103. This section expires
27-21 September 1, 1995 <1993>.
27-22 Sec. 16.104. Sparsity Adjustment. Notwithstanding Sections
27-23 16.101, 16.102, and 16.103 of this code, a school district that has
27-24 fewer than 130 students in average daily attendance shall be
27-25 provided an adjusted basic allotment on the basis of 130 average
28-1 daily attendance if it offers a kindergarten through grade 12
28-2 program and has prior or current year's average daily attendance of
28-3 at least 90 students or is 30 miles or more by bus route from the
28-4 nearest high school district. A district offering a kindergarten
28-5 through grade 8 program whose prior or current year's average daily
28-6 attendance was at least 50 students or which is 30 miles or more by
28-7 bus route from the nearest high school district shall be provided
28-8 an adjusted basic allotment on the basis of 75 average daily
28-9 attendance. An average daily attendance of 60 students shall be
28-10 the basis of providing the adjusted basic allotment if a district
28-11 offers a kindergarten through grade 6 program and has prior or
28-12 current year's average daily attendance of at least 40 students or
28-13 is 30 miles or more by bus route from the nearest high school
28-14 district. This section expires September 1, 1995 <1993>.
28-15 SUBCHAPTER D. SPECIAL ALLOTMENTS
28-16 Sec. 16.151. Special Education. (a) For each full-time
28-17 equivalent student in average daily attendance in a special
28-18 education program under Subchapter N, Chapter 21, of this code, a
28-19 district is entitled to an annual allotment equal to the adjusted
28-20 basic allotment multiplied by a weight determined according to
28-21 instructional arrangement as follows:
28-22 Homebound . . . . . . . . . . . . . . . 5.0
28-23 Hospital class . . . . . . . . . . . . . 5.0
28-24 Speech therapy . . . . . . . . . . . . . 7.11
28-25 Resource room . . . . . . . . . . . . . 2.7
29-1 Self-contained, mild and moderate,
29-2 regular campus . . . . . . . . . . . 2.3
29-3 Self-contained, severe, regular
29-4 campus . . . . . . . . . . . . . . . 3.5
29-5 Self-contained, separate campus . . . . 2.7
29-6 Multidistrict class . . . . . . . . . . 3.5
29-7 Nonpublic day school . . . . . . . . . . 3.5
29-8 Vocational adjustment class . . . . . . 2.3
29-9 Community class . . . . . . . . . . . . 3.5
29-10 Mainstream . . . . . . . . . . . 1.25 <0.25>
29-11 (b) A special instructional arrangement for handicapped
29-12 students residing in care and treatment facilities, other than
29-13 state schools, whose parents or guardians do not reside in the
29-14 district providing education services shall be established under
29-15 the rules of the State Board of Education. The funding weight for
29-16 this arrangement shall be 5.0 for those students who receive their
29-17 education service on a local school district campus. A special
29-18 instructional arrangement for handicapped students residing in
29-19 state schools shall be established under the rules of the State
29-20 Board of Education with a funding weight of 5.0.
29-21 (e) The State Board of Education by rule shall prescribe the
29-22 qualifications an instructional arrangement must meet in order to
29-23 be funded as a particular instructional arrangement under this
29-24 section.
29-25 (f) In this section, "full-time equivalent student" means 30
30-1 hours of contact a week between a special education student and
30-2 special education program personnel.
30-3 (g) The State Board of Education shall adopt rules and
30-4 procedures governing contracts for residential placement of special
30-5 education students. The legislature shall provide by appropriation
30-6 for the state's share of the costs of those placements.
30-7 (h) Funds allocated under this section, other than an
30-8 indirect cost allotment established under State Board of Education
30-9 rule, must be used in the special education program under
30-10 Subchapter N, Chapter 21, of this code.
30-11 (i) In the determination of instructional arrangements for
30-12 students in residential instructional arrangements, the State Board
30-13 of Education shall develop arrangements that encourage placement of
30-14 students in the least restrictive environment appropriate for their
30-15 educational needs.
30-16 (j) The Central Education Agency shall encourage the
30-17 placement of students in special education programs in the least
30-18 restrictive environment appropriate for their educational needs.
30-19 The Central Education Agency shall provide transitional support for
30-20 the movement of students from self-contained severe (totally
30-21 self-contained) to self-contained mild and moderate (partially
30-22 self-contained) instructional arrangements. For each student
30-23 placed in a partially self-contained classroom who was placed in a
30-24 totally self-contained classroom for at least two-thirds of the
30-25 prior year, a district will receive $2,500. This payment must be
31-1 used to facilitate the placement of the student in the less
31-2 restrictive environment (partially self-contained classroom). A
31-3 district may not receive more than one support payment for any
31-4 individual student. This support payment shall be forfeited by the
31-5 district if the student is returned to the totally self-contained
31-6 classroom instructional arrangement within one month of placement
31-7 into the partially self-contained classroom or within one year of
31-8 initial reclassification without adequate justification.
31-9 (k) A school district that maintains for two successive
31-10 years a ratio of full-time equivalent students placed in totally
31-11 self-contained classrooms to the number of full-time equivalent
31-12 students placed in partially self-contained classrooms that is 25
31-13 percent higher than the statewide average ratio shall be reviewed
31-14 by the Central Education Agency to determine the appropriateness of
31-15 student placement. To the extent that there are net cost savings
31-16 to the state resulting from the movement of students from totally
31-17 self-contained to partially self-contained, as provided in
31-18 Subsection (j) of this section, those net savings will be directed
31-19 to regional education service centers to provide technical
31-20 assistance in accordance with Section 11.33(c) of this code
31-21 regarding the movement of students to less restrictive environments
31-22 to those school districts whose ratio of full-time equivalent
31-23 students placed in totally self-contained classrooms is 25 percent
31-24 higher than the statewide average.
31-25 (l) A student in a mainstream instructional arrangement who
32-1 is not also in another instructional arrangement as provided in
32-2 Subsection (a) of this section is provided the support necessary
32-3 for the student to remain in the regular classroom. This support
32-4 may include related services as defined in Section 21.502 of this
32-5 code, special teaching, or other special education support services
32-6 while in the regular classroom.
32-7 Sec. 16.152. Compensatory Education Allotment. (a) For
32-8 each student who is educationally disadvantaged or who is a
32-9 nonhandicapped student residing in a residential placement facility
32-10 in a district in which the student's parent or legal guardian does
32-11 not reside, a district is entitled to an annual allotment equal to
32-12 the adjusted basic allotment multiplied by 0.2, and by 2.41 for
32-13 each full-time equivalent student who is in a remedial and support
32-14 program under Section 21.557 of this code because the student is
32-15 pregnant.
32-16 (b) For purposes of this section, the number of
32-17 educationally disadvantaged students is determined by averaging the
32-18 best six months' enrollment in the national school lunch program of
32-19 free or reduced-price lunches for the preceding school year.
32-20 (c) Funds allocated under this section, other than an
32-21 indirect cost allotment established under State Board of Education
32-22 rule, which shall not exceed 15 percent, must be used in providing
32-23 remedial and compensatory education programs under Section 21.557
32-24 of this code, and the district must account for the expenditure of
32-25 state funds by program and by campus. Funds allocated under this
33-1 section, other than the indirect cost allotment, shall only be
33-2 expended to improve and enhance programs and services funded under
33-3 the regular education program.
33-4 (d) The Central Education Agency shall evaluate the
33-5 effectiveness of remedial and support programs provided under
33-6 Section 21.557 of this code for students at risk of dropping out of
33-7 school.
33-8 (e) A school district in which the actual dropout rate in
33-9 any school year exceeds the state's dropout rate goal for that year
33-10 under Subsection (a) of Section 11.205 of this code shall, for the
33-11 school year immediately following that school year, allocate a
33-12 percentage of the district's allotment under this section to
33-13 remedial and support programs under Section 21.557 of this code for
33-14 students at risk of dropping out of school. The percentage
33-15 allocated to those programs must be at least equal to the state's
33-16 actual dropout rate for the preceding year. The programs must be
33-17 programs authorized by the State Board of Education. The Central
33-18 Education Agency shall provide to the district technical assistance
33-19 in reducing the district's dropout rate. At the request of a
33-20 district, the commissioner of education may exempt the district
33-21 from the requirements of this section if the commissioner finds
33-22 that special circumstances in the district merit the exemption.
33-23 (f) The commissioner of education may<:>
33-24 <(1)> retain a portion of the total amount allotted
33-25 under Subsection (a) of this section that the commissioner
34-1 considers appropriate to finance pilot programs under Section
34-2 11.191 of this code and to finance intensive remedial instruction
34-3 programs and study guides provided under Sections 21.552(b) and (c)
34-4 of this code<; and>
34-5 <(2) reduce each district's allotment
34-6 proportionately>.
34-7 (g) From the total amount of funds appropriated for
34-8 allotments under this section, the commissioner of education shall,
34-9 each fiscal year, withhold the amount of $10,000,000 and distribute
34-10 that amount for programs under Section 21.114 of this code. The
34-11 program established under that section is required only in school
34-12 districts in which the program is financed by funds distributed
34-13 under this section and any other funds available for the program.
34-14 (h) The commissioner of education shall coordinate the funds
34-15 withheld under Subsection (g) of this section and any other funds
34-16 available for the program and shall distribute those funds. To
34-17 receive funds for the program, a school district must apply to the
34-18 commissioner. The commissioner shall give a preference to the
34-19 districts that apply that have the highest concentration of
34-20 students who are pregnant or who are parents.
34-21 (i) The commissioner of education shall withhold funds
34-22 allocated under this section to a district that fails to timely
34-23 prepare or make available on request of a member of the general
34-24 public the report required under Section 21.557(i) of this code.
34-25 The commissioner may restore withheld funds only when the
35-1 commissioner is satisfied that the district has provided the
35-2 information requested.
35-3 <(i) After deducting the amount withheld under Subsection
35-4 (g) of this section from the total amount appropriated for the
35-5 allotment under Subsection (a) of this section, the commissioner of
35-6 education shall reduce each district's allotment under Subsection
35-7 (a) proportionately and shall allocate funds to each district
35-8 accordingly.>
35-9 (j) From the total amount of funds appropriated for
35-10 allotments under this section, the commissioner of education shall,
35-11 each fiscal year, withhold the amount of $5,000,000 and distribute
35-12 that amount for programs under Subchapter V, Chapter 21, of this
35-13 code. A program established under that subchapter is required only
35-14 in school districts in which the program is financed by funds
35-15 distributed under this section or other funds distributed by the
35-16 commissioner for a program under that subchapter.
35-17 (k) The commissioner of education shall coordinate the funds
35-18 withheld under Subsection (j) of this section and any other funds
35-19 available for the program and shall distribute those funds. To
35-20 receive funds for the program, a school district must apply to the
35-21 commissioner. The commissioner shall give a preference to the
35-22 districts that apply that have the highest concentration of at-risk
35-23 students. For each school year that a school district receives
35-24 funds under this section, the district shall allocate an amount of
35-25 local funds for school guidance and counseling programs that is
36-1 equal to or greater than the amount of local funds that the school
36-2 district allocated for that purpose during the preceding school
36-3 year.
36-4 <(l) After deducting the amount withheld under Subsection
36-5 (j) of this section from the total amount appropriated for the
36-6 allotment under Subsection (a) of this section, the commissioner of
36-7 education shall reduce each district's allotment under Subsection
36-8 (a) on a per pupil basis.>
36-9 Sec. 16.153. BILINGUAL EDUCATION ALLOTMENT. (a) For each
36-10 student in average daily attendance in a bilingual education or
36-11 special language program under Subchapter L, Chapter 21, of this
36-12 code, a district is entitled to an annual allotment equal to the
36-13 adjusted basic allotment multiplied by 0.1.
36-14 (b) Funds allocated under this section, other than an
36-15 indirect cost allotment established under State Board of Education
36-16 rule, must be used in providing bilingual education or special
36-17 language programs under Subchapter L, Chapter 21, of this code.
36-18 (c) A district's bilingual education or special language
36-19 allocation may be used only for program and pupil evaluation,
36-20 instructional materials and equipment, staff development,
36-21 supplemental staff expenses, salary supplements for teachers, and
36-22 other supplies required for quality instruction and smaller class
36-23 size.
36-24 Sec. 16.155. VOCATIONAL EDUCATION ALLOTMENT. (a) For each
36-25 full-time equivalent student in average daily attendance in an
37-1 approved vocational education program in grades nine through 12 or
37-2 in vocational education for the handicapped programs in grades
37-3 seven through 12, a district is entitled to an annual allotment
37-4 equal to the adjusted basic allotment multiplied by a weight of
37-5 1.37.
37-6 (b) In this section, "full-time equivalent student" means 30
37-7 hours of contact a week between a student and vocational education
37-8 program personnel.
37-9 (c) Funds allocated under this section, other than an
37-10 indirect cost allotment established under State Board of Education
37-11 rule, must be used in providing vocational education programs in
37-12 grades nine through 12 or vocational education for the handicapped
37-13 programs in grades seven through 12 under the provisions of
37-14 Sections 21.111, 21.1111, and 21.112 of this code.
37-15 (d) The indirect cost allotment established under board
37-16 rules shall first be effective for the 1991-1992 school year
37-17 consistent with the weight effective that year.
37-18 (e) The commissioner shall conduct a cost-benefit comparison
37-19 between vocational education programs and mathematics and science
37-20 programs.
37-21 (f) <(h)> Out of the total statewide allotment for
37-22 vocational education under this section, the commissioner of
37-23 education shall set aside an amount specified in the General
37-24 Appropriations Act, which may not exceed an amount equal to one
37-25 percent of the total amount appropriated, to support regional
38-1 vocational education planning committees established under Section
38-2 21.115(b) of this code. <After deducting the amount set aside
38-3 under this subsection from the total amount appropriated for
38-4 vocational education under this section, the commissioner shall
38-5 reduce each district's allotment in the same manner described for a
38-6 reduction in state funds under Section 16.254(d) of this code.>
38-7 Sec. 16.156. TRANSPORTATION ALLOTMENT. (a) Each district
38-8 or county operating a transportation system is entitled to
38-9 allotments for transportation costs as provided by this section.
38-10 (b) As used in this section:
38-11 (1) "Regular eligible pupil" means a pupil who resides
38-12 two or more miles from his or her campus of regular attendance,
38-13 measured along the shortest route that may be traveled on public
38-14 roads, and who is not classified as an eligible handicapped pupil.
38-15 (2) "Eligible handicapped pupil" means a pupil who is
38-16 handicapped as defined in Section 21.503 of this code and who would
38-17 be unable to attend classes without special transportation
38-18 services.
38-19 (3) "Linear density" means the average number of
38-20 regular eligible pupils transported daily, divided by the approved
38-21 daily route miles traveled by the respective transportation system.
38-22 (c) Each district or county operating a regular
38-23 transportation system is entitled to an allotment based on the
38-24 daily cost per regular eligible pupil of operating and maintaining
38-25 the regular transportation system and the linear density of that
39-1 system. In determining the cost, the commissioner shall give
39-2 consideration to factors affecting the actual cost of providing
39-3 these transportation services in each district or county. The
39-4 average actual cost is to be computed by the commissioner of
39-5 education and included for consideration by the Foundation School
39-6 Fund Budget Committee and the legislature in the General
39-7 Appropriations Act. The allotment per mile of approved route may
39-8 not exceed the amount set by appropriation.
39-9 (d) A district or county may apply for and on approval of
39-10 the commissioner of education receive an additional amount of up to
39-11 10 percent of its regular transportation allotment to be used for
39-12 the transportation of children living within two miles of the
39-13 school they attend who would be subject to hazardous traffic
39-14 conditions if they walked to school. Each board of trustees shall
39-15 provide to the commissioner the definition of hazardous conditions
39-16 applicable to that district and shall identify the specific
39-17 hazardous areas for which the allocation is requested. A hazardous
39-18 condition exists where no walkway is provided and children must
39-19 walk along or cross a freeway or expressway, an underpass, an
39-20 overpass or a bridge, an uncontrolled major traffic artery, an
39-21 industrial or commercial area, or another comparable condition.
39-22 (e) The state commissioner of education may grant an amount
39-23 set by appropriation for private or commercial transportation for
39-24 eligible pupils from isolated areas. The need for this type of
39-25 transportation grant shall be determined on an individual basis and
40-1 the amount granted shall not exceed the actual cost. The grants
40-2 shall be made only in extreme hardship cases, and no grants shall
40-3 be made if the pupils live within two miles of an approved school
40-4 bus route.
40-5 (f) The cost of transporting vocational education students
40-6 from one campus to another inside a district or from a sending
40-7 district to another secondary public school for a vocational
40-8 program or an area vocational school or to an approved
40-9 post-secondary institution under a contract for instruction
40-10 approved by the Central Education Agency shall be reimbursed based
40-11 on the number of actual miles traveled times the district's
40-12 official extracurricular travel per mile rate as set by their local
40-13 board of trustees and approved by the Central Education Agency.
40-14 (g) A school district or county that provides special
40-15 transportation services for eligible handicapped pupils is entitled
40-16 to a state allocation paid on a previous year's cost-per-mile
40-17 basis. The maximum rate per mile allowable shall be set by
40-18 appropriation based on data gathered from the first year of each
40-19 preceding biennium. Districts may use a portion of their support
40-20 allocation to pay transportation costs, if necessary. The
40-21 commissioner of education may grant an amount set by appropriation
40-22 for private transportation to reimburse parents or their agents for
40-23 transporting eligible handicapped pupils. The mileage allowed
40-24 shall be computed along the shortest public road from the pupil's
40-25 home to school and back, morning and afternoon. The need for this
41-1 type transportation shall be determined on an individual basis and
41-2 shall be approved only in extreme hardship cases.
41-3 (h) The allocation for eligible regular students transported
41-4 by the regular transportation system shall be increased by five
41-5 percent for any district or county school board which has complied
41-6 with the provisions of Section 21.173 of this code in accordance
41-7 with rules adopted by the State Board of Education.
41-8 (i) Funds allotted under this section must be used in
41-9 providing transportation services.
41-10 (j) In the case of a district belonging to a county
41-11 transportation system, the district's transportation allotment for
41-12 purposes of determining a district's foundation school program
41-13 allocations shall be determined on the basis of the number of
41-14 approved daily route miles in the district multiplied by the
41-15 allotment per mile to which the county transportation system is
41-16 entitled.
41-17 Sec. 16.158. Career Ladder Allotment. (a) Each district is
41-18 entitled to an allotment for support of the career ladder equal to
41-19 its unadjusted average daily attendance multiplied by $90.
41-20 (b) An allotment under this section may be used only for the
41-21 purposes of career ladder supplements.
41-22 (c) From the funds designated for that purpose, the district
41-23 shall supplement the salary of each teacher above level one on the
41-24 career ladder. The district shall decide the amount of supplement
41-25 to be provided at each career ladder level.
42-1 (d) Money received under this section may not be used to
42-2 supplement the salary of an employee for directing cocurricular or
42-3 extracurricular activities.
42-4 Sec. 16.159. Gifted and Talented Student Allotment.
42-5 (a) For each student a school district serves in a Central
42-6 Education Agency approved program for gifted and talented students
42-7 under Subchapter Q, Chapter 21, of this code or, in the case of a
42-8 district that is developing a program in accordance with standards
42-9 established by the commissioner of education, for each student the
42-10 district identifies as gifted and talented under State Board of
42-11 Education criteria, a district is entitled to an annual allotment
42-12 equal to the district's adjusted basic allotment as determined
42-13 under Section 16.102 or Section 16.103 of this code, as applicable,
42-14 multiplied by .12 for each school year or a greater amount provided
42-15 by appropriation.
42-16 (b) Funds allocated under this section, other than the
42-17 amount that represents the program's share of general
42-18 administrative costs, must be used in providing approved programs
42-19 for gifted and talented students under Subchapter Q, Chapter 21, of
42-20 this code or, in the case of a district that has not yet
42-21 established a program, in developing programs for gifted and
42-22 talented students. Each district must account for the expenditure
42-23 of state funds as provided by rule of the State Board of Education.
42-24 If by the end of the 12th month after receiving an allotment for
42-25 developing a program a district has failed to implement an approved
43-1 program, the district must refund the amount of the allotment to
43-2 the agency within 30 days.
43-3 (c) Not more than five percent of a district's students in
43-4 average daily attendance are eligible for funding under this
43-5 section.
43-6 (d) If the amount of state funds for which school districts
43-7 are eligible under this section exceeds the amount of state funds
43-8 appropriated in any year for the programs, the commissioner of
43-9 education shall reduce each district's allotment on a pro rata
43-10 basis.
43-11 (e) <If the total amount of funds allotted under this
43-12 section before a date set by rule of the State Board of Education
43-13 is less than the total amount appropriated for a school year, the
43-14 commissioner shall distribute the remainder proportionately to the
43-15 districts that have received an allotment, and no other districts
43-16 are eligible for an allotment for that school year.>
43-17 <(f)> After each district has received allotted funds for
43-18 this program, the State Board of Education may use up to $500,000
43-19 of the funds allocated under this section for programs such as
43-20 Future Problem Solving Olympics of the Mind, and Academic
43-21 Decathlon, as long as these funds are used to train personnel and
43-22 provide program services. To be eligible for funding under this
43-23 section, a program must be determined by the State Board of
43-24 Education to provide services that are effective and consistent
43-25 with the state plan for 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 SUBCHAPTER F. ACCOUNTABLE COSTS OF EDUCATION
44-9 Sec. 16.201. Purpose. The accountable costs of education
44-10 studies are designed to support the development of the equalized
44-11 funding elements necessary to provide an efficient state and local
44-12 public school finance system which meets the state policy
44-13 established in Section 16.001 of this code and provides the
44-14 research basis for the equalized funding elements under the
44-15 provisions of Section 16.256 of this code.
44-16 Sec. 16.202. STUDIES. On a biennial basis, the Legislative
44-17 Education Board and the Legislative Budget Board, with the
44-18 assistance of the Educational Economic Policy Center and the
44-19 Central Education Agency, shall complete each of the following
44-20 studies and develop recommended amounts where appropriate for each
44-21 year of the next biennium:
44-22 (1) a study of the fiscal neutrality of the system to
44-23 determine the status of the state and local finance system with
44-24 regard to the policies established under the provisions of Section
44-25 16.001 of this code, including recommendations for adjustments
45-1 necessary to maintain fiscal neutrality;
45-2 (2) the accountable costs per student to school
45-3 districts of providing educational programs, personnel, and other
45-4 operating costs that meet accreditation criteria and the provisions
45-5 of law and regulation;
45-6 (3) program cost differentials designed by program to
45-7 provide support for the added expense of high-cost courses or
45-8 programs for students participating in such courses or programs,
45-9 with the program funding level expressed as dollar amounts and as
45-10 weights applied to the adjusted basic allotment for the appropriate
45-11 year;
45-12 (4) transportation and career ladder allotments;
45-13 (5) the levels of tax effort necessary for each tier
45-14 of the Foundation School Program necessary to fulfill the
45-15 requirements of Sections 16.001 and 16.008 of this code; <and>
45-16 (6) capital outlay and debt service requirements and
45-17 formula elements for the requirements of Subchapter I of this
45-18 chapter or other provisions of this chapter; and
45-19 (7) methods of adjusting for specific resource cost
45-20 variations caused by factors beyond the control of school
45-21 districts.
45-22 Sec. 16.203. Procedures. (a) The program cost
45-23 differentials developed jointly by the Legislative Education Board
45-24 and the Legislative Budget Board shall be submitted to the
45-25 foundation school fund budget committee for adoption beginning with
46-1 the 1993-1994 school year. If the foundation school fund budget
46-2 committee fails to adopt by April 1 the program cost differentials
46-3 for the following school year, the commissioner of education, after
46-4 considering the recommendations developed by those boards, shall
46-5 adopt program cost differentials.
46-6 (b) The commissioner of education shall provide appropriate
46-7 assistance to the boards for the calculation of the various funding
46-8 elements. Subject to review by the Legislative Education Board,
46-9 the commissioner of education shall retain from the allotments
46-10 under Sections 16.102 and 16.103 of this code and Subchapter D of
46-11 this chapter amounts appropriate to finance necessary additional
46-12 costs for the studies required under this subchapter.
46-13 (c) The boards may appoint advisory committees to assist in
46-14 the development of the various funding elements and studies
46-15 required under this subchapter. Advisory committee members serve
46-16 without compensation but are entitled to reimbursement for actual
46-17 and necessary expenses incurred in the performance of their duties.
46-18 Reimbursement shall be from funds available under Subsection (b) of
46-19 this section or from other funds available to the boards.
46-20 (d) In the studies relating to program cost differentials
46-21 the boards shall give special consideration to cost factors
46-22 associated with class size, laboratory expenses, materials,
46-23 equipment, teacher training, necessary salary supplementation, and
46-24 special services related to individual courses or groups of
46-25 courses.
47-1 Sec. 16.204. Naval Military Facility Impact. (a) The model
47-2 on which a cost of education index is based must specifically
47-3 consider the impact of a significant new naval military facility on
47-4 each district in an impacted region.
47-5 (b) If the construction or operation of a significant new
47-6 naval military facility begins during a school year, the
47-7 Legislative Education Board and the Legislative Budget Board shall
47-8 recommend the adjustment of the basic allotment during that school
47-9 year to consider any impact of the facility on the cost of
47-10 education index of the districts in the impacted region.
47-11 (c) In this section, "significant new naval military
47-12 facility" and "impacted region" have the meanings assigned by
47-13 Section 4, Article 1, National Defense Impacted Region Assistance
47-14 Act of 1985 (Article 689a-4d, Vernon's Texas Civil Statutes).
47-15 (d) This section expires September 1, 1993.
47-16 Sec. 16.205. Efficiency in Administration Report. (a) The
47-17 commissioner of education shall conduct a study to determine the
47-18 most appropriate and efficient method for reporting and monitoring
47-19 the allocation of resources by school districts.
47-20 (b) The study shall identify the most effective means for
47-21 calculating, monitoring, and reporting the proportion of resources
47-22 that school districts allocate for their administrative costs and
47-23 shall include administrator-teacher ratios.
47-24 (c) The study shall include a description of average
47-25 efficient administrative expenditures by districts with
48-1 consideration of district size and demographics.
48-2 (d) Prior to the beginning of each regular session of the
48-3 legislature, the agency shall provide a report with recommendations
48-4 to the Legislative Education Board and the legislature.
48-5 (e) The study is an element of the study of accountable
48-6 costs of education under this subchapter.
48-7 <Sec. 16.206. COST ADJUSTMENTS. (a) The lieutenant
48-8 governor shall appoint five members of the senate and the speaker
48-9 of the house of representatives shall appoint five members of the
48-10 house to a committee to conduct a study of certain costs of
48-11 providing public education as provided by this section. The
48-12 lieutenant governor and the speaker shall make the appointments not
48-13 later than September 1, 1991.>
48-14 <(b) The committee shall examine methods of adjusting for
48-15 specific resource cost variations caused by factors beyond the
48-16 control of school districts. The committee shall recommend
48-17 adjustments for these factors that will provide the most efficient
48-18 service delivery considering optimum district size, enrollment
48-19 growth, and other cost factors. For the purpose of the study, the
48-20 committee shall divide districts and campuses into a variety of
48-21 categories that may include region, size, area, density,
48-22 educational characteristics, and economic conditions.>
48-23 <(c) The committee may appoint one or more advisory panels
48-24 to assist the committee in conducting the study. Advisory panel
48-25 members serve without compensation but are entitled to
49-1 reimbursement for actual and necessary expenses incurred in the
49-2 performance of their duties.>
49-3 <(d) The committee shall recommend adjustments to the
49-4 Foundation School Program for resource cost variations caused by
49-5 factors beyond the control of school districts to the foundation
49-6 school fund budget committee not later than June 1, 1992. The
49-7 adjustments shall include:>
49-8 <(1) an adjustment to account for fast enrollment
49-9 growth and other factors relevant to a district's need for
49-10 facilities; and>
49-11 <(2) appropriate treatment of the calculation of
49-12 weighted students under Section 16.302 of this code.>
49-13 <(e) The foundation school fund budget committee by rule
49-14 shall adopt adjustments to the Foundation School Program for
49-15 resource cost variations beyond the control of school districts to
49-16 apply beginning with the 1993-1994 school year. The foundation
49-17 school fund budget committee shall report the adjustments adopted
49-18 to the legislature and the commissioner of education. If the
49-19 foundation school fund budget committee fails to adopt the
49-20 adjustments by November 1, 1992, the commissioner of education by
49-21 rule shall adopt adjustments not later than December 1, 1992.>
49-22 <(f) The rules adopted under this section apply beginning
49-23 with the 1993-1994 school year. If no rules are adopted under this
49-24 section, the basic allotment calculated under Sections 16.008 and
49-25 16.256(e) of this code shall be increased to reflect the costs
50-1 associated with the adjustments made by the cost of education index
50-2 and formula for the 1992-1993 school year.>
50-3 SUBCHAPTER G. FINANCING THE PROGRAM
50-4 Sec. 16.251. FINANCING; GENERAL RULE. (a) The sum of the
50-5 basic allotment under Subchapter C, the special allotments under
50-6 Subchapter D, and the guaranteed yield allotments under Subchapter
50-7 H, computed in accordance with the provisions of this chapter,
50-8 constitute the total cost of the Foundation School Program.
50-9 (b) The program shall be financed by:
50-10 (1) ad valorem tax revenue generated by an equalized
50-11 uniform local school <county education> district effort;
50-12 (2) ad valorem tax revenue generated by local school
50-13 district effort in excess of the equalized uniform <county
50-14 education> district effort;
50-15 (3) state available school funds distributed in
50-16 accordance with law; and
50-17 (4) state funds appropriated for the purposes of
50-18 public school education and allocated to each district in an amount
50-19 sufficient to finance the cost of each district's Foundation School
50-20 Program not covered by other funds specified in this subsection.
50-21 (c) The commissioner of education shall compute for each
50-22 school district the total amount, if any, by which the district's
50-23 total revenue is reduced from one school year to the next because
50-24 of a change in the method of finance under this chapter. The
50-25 commissioner shall certify the amount of the reduction to the
51-1 school district for use in determining the school district's
51-2 rollback rate under Section 26.08, Tax Code.
51-3 Sec. 16.252. Local Share of Program Cost (Tier One).
51-4 (a) Each school <county education> district's share of tier one of
51-5 the Foundation School Program shall be an amount determined by the
51-6 following formula:
51-7 where:
51-8 "LFA" is the <county education> district's local share;
51-9 "TR" is a tax rate which for each hundred dollars of
51-10 valuation is <$0.72 for the 1991-1992 school year,> $0.82 <for the
51-11 1992-1993 school year,) $0.92 for the 1993-1994 school year, and
51-12 $1.00 for each school year thereafter>; and
51-13 "DPV" is the taxable value of property in the <county
51-14 education> district for the prior tax year determined under Section
51-15 11.86 of this code.
51-16 (b) The commissioner of education shall adjust the values
51-17 reported in the official report of the comptroller as required by
51-18 Section 5.09(a), <Property> Tax Code, to reflect reductions in
51-19 taxable value of property resulting from natural or economic
51-20 disaster after January 1 in the year in which the valuations are
51-21 determined. The decision of the commissioner of education shall be
51-22 final. An adjustment does not affect the local fund assignment of
51-23 any other <county education> district.
51-24 (c) Appeals of district values shall be held pursuant to
51-25 Subsection (e) of Section 11.86 of this code.
52-1 (d) A <county education> district shall raise its total
52-2 local share of the foundation school program. <The funds shall be
52-3 reallocated to the school districts in the county education
52-4 district in the manner prescribed by Subchapter J of this chapter.>
52-5 (e) The commissioner of education shall hear appeals from
52-6 <county education> districts which have experienced a rapid decline
52-7 in tax base used in calculating the local fund assignment,
52-8 exceeding eight percent of prior year, that is beyond the control
52-9 of the board of trustees of the <county education> district. The
52-10 commissioner of education may adjust the <county education>
52-11 district's taxable values for local fund assignment purposes for
52-12 such losses in value exceeding eight percent and thereby adjust the
52-13 local fund assignment to reflect the local current year taxable
52-14 value. The decision of the commissioner of education shall be
52-15 final. An adjustment does not affect the local fund assignment of
52-16 any other <county education> district.
52-17 <(f) For the purposes of Subsection (a) of this section, a
52-18 county education district's "DPV" for the 1991-1992 school year is
52-19 the sum of the taxable value of property for the prior tax year
52-20 determined under Section 11.86 of this code for the school
52-21 districts composing the county education district. This subsection
52-22 expires September 1, 1992.>
52-23 Sec. 16.254. DISTRIBUTION OF FOUNDATION SCHOOL FUND.
52-24 (a) Each district's actual total allotments under the Foundation
52-25 School Program are determined by the following formula:
53-1 where:
53-2 "DA" is the district's actual total allotments;
53-3 "DGA" is the district's gross total allotments, which is the
53-4 sum of the district's allotments under Subchapters C, D, and H of
53-5 this chapter;
53-6 "DPV" is the taxable value of property in the district as
53-7 determined under Section 11.86 of this code;
53-8 "SPV" is the statewide taxable value of property as
53-9 determined under Section 11.86 of this code; and
53-10 "SAU" is the total of all amounts appropriated from the
53-11 foundation school fund that are not available for the payment of
53-12 foundation school fund allotments because the amounts are set aside
53-13 or charged back to school districts by statute or appropriation for
53-14 studies, testing, special projects, or other special purposes.
53-15 (b) Each amount of each district's state aid from the
53-16 foundation school fund is determined by the following formula:
53-17 where:
53-18 "DS" is the amount of the district's state aid from the
53-19 foundation school fund;
53-20 "DA" is the amount of the district's actual total allotments
53-21 under the Foundation School Program as determined under Subsection
53-22 (a) of this section;
53-23 "DPV" is the taxable value of property in the district as
53-24 determined under Section 11.86 of this code;
53-25 "SPV" is the statewide taxable value of property as
54-1 determined under Section 11.86 of this code;
54-2 "SA" is the statewide total of districts' actual total
54-3 allotments determined under Subsection (a) of this section; and
54-4 "SS" is the total amount appropriated from the foundation
54-5 school fund that is available for the payment of foundation school
54-6 fund allotments, which does not include "SAU" as determined under
54-7 Subsection (a) of this section <The commissioner of education shall
54-8 determine annually:>
54-9 <(1) the amount of money necessary to operate a
54-10 Foundation School Program in each school district;>
54-11 <(2) the amount of local funds due the school district
54-12 from the local fund assignment of the county education district;
54-13 and>
54-14 <(3) the amount of state available school funds
54-15 distributed to each school district.>
54-16 <(b) The commissioner of education shall then grant to each
54-17 school district from the Foundation School Program appropriation
54-18 the amount of funds necessary to provide the difference between
54-19 Subdivision (1) and the sum of Subdivisions (2) and (3) of
54-20 Subsection (a) of this section>.
54-21 (c) The commissioner shall approve warrants to each school
54-22 district equaling the amount of its state aid computed under
54-23 Subsection (b) of this section <grant>. Warrants for all money
54-24 expended according to the provisions of this chapter shall be
54-25 approved and transmitted to treasurers or depositories of school
55-1 districts in the same manner as warrants for state apportionment
55-2 are transmitted.
55-3 <(d) Notwithstanding any other provision of this chapter, if
55-4 for any year the total state's share of the Foundation School
55-5 Program, as determined under this chapter, exceeds the total amount
55-6 appropriated for that year, the commissioner shall reduce the total
55-7 amount of state funds allocated to each district by an amount
55-8 determined by a method under which the application of the same
55-9 number of cents of increase in tax rate applied to the taxable
55-10 value of property of each district, as determined under Section
55-11 11.86 of this code, results in a levy for each district equal to
55-12 the amount deducted from that district's allocation.>
55-13 <(e) The commissioner of education shall compute for each
55-14 school district the total amount by which the district's allocation
55-15 of state funds is reduced under Subsection (d) of this section and
55-16 shall certify that amount to the district.>
55-17 Sec. 16.255. Falsification of Records; Report. (a) When,
55-18 in the opinion of the director of school audits of the Central
55-19 Education Agency, audits or reviews of accounting, enrollment, or
55-20 other records of a school district reveal deliberate falsification
55-21 of the records, or violation of the provisions of this chapter,
55-22 whereby the district's share of state funds allocated under the
55-23 authority of this chapter would be, or has been, illegally
55-24 increased, the director shall promptly and fully report the fact to
55-25 the State Board of Education and the state auditor.
56-1 (b) In the event of overallocation of state funds, as
56-2 determined by the State Board of Education or the state auditor by
56-3 reference to the director's report, the Central Education Agency
56-4 shall, by withholding from subsequent allocations of state funds,
56-5 recover from the district an amount, or amounts, equal to the
56-6 overallocation.
56-7 Sec. 16.256. FOUNDATION SCHOOL FUND BUDGET COMMITTEE. (a)
56-8 The foundation school fund budget committee is composed of the
56-9 governor, the lieutenant governor, and the comptroller of public
56-10 accounts.
56-11 (b) On or before November 1 before each regular session of
56-12 the legislature, the budget committee shall determine and certify
56-13 to the comptroller of public accounts an amount of money to be
56-14 placed in the foundation school fund for the succeeding biennium
56-15 for the purpose of financing the Foundation School Program as
56-16 described in this code.
56-17 (c) The budget committee may, during the biennium, change
56-18 the estimate of money necessary to finance the Foundation School
56-19 Program.
56-20 (d) The foundation school fund budget committee shall adopt
56-21 rules for the calculation for each year of a biennium of the
56-22 qualified funding elements necessary to achieve the state funding
56-23 policy under Section 16.001 of this code not later than the
56-24 1994-1995 school year and for each year thereafter. In the
56-25 calculation of these funding elements, the committee shall consider
57-1 the report of the Legislative Education Board prescribed under
57-2 Section 16.008 of this code.
57-3 (e) The funding elements shall include:
57-4 (1) a basic allotment for the purposes of Section
57-5 16.101 of this code that represents the cost per student of a
57-6 regular education program that meets the basic criteria for an
57-7 accredited program including all mandates of law and regulation;
57-8 (2) adjustments designed to reflect the variation in
57-9 known resource costs and costs of education beyond the control of
57-10 school districts;
57-11 (3) appropriate program cost differentials and other
57-12 funding elements for the programs authorized under Subchapter D of
57-13 this chapter, with the program funding level expressed as dollar
57-14 amounts and as weights applied to the adjusted basic allotment for
57-15 the appropriate year;
57-16 (4) the maximum guaranteed level of qualified state
57-17 and local funds per student for the purposes of Subchapter H of
57-18 this chapter;
57-19 (5) the enrichment and facilities tax rate under
57-20 Subchapter H of this chapter;
57-21 (6) the formula elements for the funding formulas for
57-22 capital outlay and debt service under the provision of Subchapter I
57-23 of this chapter; and
57-24 (7) the calculation of weighted students in average
57-25 daily attendance under Section 16.302 of this code.
58-1 (f) Not <Beginning in 1992, not> later than November 1
58-2 preceding each regular session of the legislature, the foundation
58-3 school fund budget committee by rule shall adopt and report the
58-4 equalized funding elements calculated under this section to the
58-5 commissioner of education and the legislature. Before the
58-6 committee adopts the elements, the committee or the committee's
58-7 designees shall hold a public hearing on the recommendations of the
58-8 Legislative Education Board.
58-9 <(g) Notwithstanding other provisions of this section, the
58-10 funding elements adopted by the foundation school fund budget
58-11 committee for the 1993-1994 school year and the 1994-1995 school
58-12 year shall provide for appropriate transition from the program in
58-13 effect for the 1992-1993 school year.>
58-14 Sec. 16.258. Effect Of Appraisal Appeal. (a) If the final
58-15 determination of an appeal under Chapter 42, Tax Code, results in a
58-16 reduction in the taxable value of property that exceeds five
58-17 percent of the total taxable value of property in the school
58-18 district for the same tax year determined under Section 11.86 of
58-19 this code, the commissioner of education shall request the
58-20 comptroller to adjust its taxable property value findings for that
58-21 year consistent with the final determination of the appraisal
58-22 appeal.
58-23 (b) If the district would have received a greater amount
58-24 from the foundation school fund for the applicable school year
58-25 using the adjusted value, the commissioner shall add the difference
59-1 to subsequent distributions to the district from the foundation
59-2 school fund. An adjustment does not affect the local fund
59-3 assignment of any other district.
59-4 Sec. 16.259. ASSIGNMENT OF FUNDS EXCEEDING ENTITLEMENT. (a)
59-5 This section applies to only a district at or above the 95th
59-6 percentile of taxable value of property, as determined under
59-7 Section 11.86 of this code, per weighted student in average daily
59-8 attendance, as determined under Section 16.302 of this code.
59-9 (b) If the quotient of the sum of a district's local fund
59-10 assignment under Section 16.252 of this code and the district's
59-11 available school fund distribution divided by 82 exceeds the
59-12 quotient of the sum of the district's allotments under Subchapters
59-13 C and D of this chapter divided by 82, the district shall remit to
59-14 the comptroller of public accounts an amount equal to the
59-15 difference for each cent of the district's tax effort, not
59-16 exceeding $0.82.
59-17 (c) The commissioner of education shall establish a schedule
59-18 according to which a school district must remit periodically to the
59-19 comptroller a portion of the taxes collected by the district until
59-20 the total amount due under this section is remitted.
59-21 (d) The comptroller shall credit funds received under this
59-22 section to the foundation school fund.
59-23 (e) If the total amounts received by the comptroller under
59-24 this section exceed the maximum amount that the legislature is
59-25 authorized to redistribute under the Texas Constitution, the
60-1 comptroller shall refund the excess to the districts that generated
60-2 the funds as provided by rule of the commissioner of education.
60-3 (f) For purposes of this section, a district's tax effort is
60-4 determined by dividing the amount of tax revenue collected by the
60-5 district by the quotient of the district's taxable value of
60-6 property under Section 11.86 of this code divided by 100.
60-7 (g) For each of the 1993-1994 and 1994-1995 school years,
60-8 for each cent of a school district's tax effort that qualifies for
60-9 the yield guaranteed under Section 16.302 of this code but does not
60-10 exceed the limit under Subsection (h) of this section, a school
60-11 district with a yield per weighted student in average daily
60-12 attendance per $0.0l of tax effort that exceeds the yield
60-13 guaranteed to all school districts under Section 16.302 of this
60-14 code shall remit to the comptroller an amount equal to the
60-15 difference between the amount per weighted student collected by the
60-16 district and the district's yield per weighted student under
60-17 Subchapters C and D of this chapter. A district's yield per
60-18 weighted student under Subchapters C and D of this chapter is
60-19 determined by dividing the quotient of the district's total
60-20 allotments under those subchapters divided by 82 by the district's
60-21 number of weighted students in average daily attendance as
60-22 determined under Section 16.302 of this code.
60-23 (h) For each school year to which Subsection (g) of this
60-24 section applies, the maximum number of cents for which a district
60-25 is required to remit a portion of its tax collection under that
61-1 subsection is equal to the rate under Section 16.011(d)(3) of this
61-2 code. This subsection and Subsection (g) of this section expire
61-3 September 1, 1995.
61-4 Sec. 16.260. FOUNDATION SCHOOL FUND TRANSFERS. (a) In this
61-5 section:
61-6 (1) "Category 1 school district" means a school
61-7 district having a wealth of less than one-half of the statewide
61-8 average wealth.
61-9 (2) "Category 2 school district" means a school
61-10 district having a wealth of at least one-half of the statewide
61-11 average wealth per pupil but not more than the statewide average
61-12 wealth.
61-13 (3) "Category 3 school district" means a school
61-14 district having a wealth of more than the statewide average wealth.
61-15 (4) "Wealth" means the taxable property values
61-16 reported by the comptroller to the commissioner of education under
61-17 Section 16.252 of this code divided by the number of students in
61-18 average daily attendance.
61-19 (b) Payments from the foundation school fund to each
61-20 category 1 school district shall be made as follows:
61-21 (1) 21 percent of the yearly entitlement of the
61-22 district shall be paid in two equal installments to be made on or
61-23 before the 25th day of September and October of a fiscal year;
61-24 (2) 57 percent of the yearly entitlement of the
61-25 district shall be paid in six equal installments to be made on or
62-1 before the 25th day of November, December, January, February,
62-2 March, and July; and
62-3 (3) 22 percent of the yearly entitlement of the
62-4 district shall be paid in two equal installments to be made on or
62-5 before the 25th day of April and May.
62-6 (c) Payments from the foundation school fund to each
62-7 category 2 school district shall be made as follows:
62-8 (1) 21 percent of the yearly entitlement of the
62-9 district shall be paid in two equal installments to be made on or
62-10 before the 25th day of September and October of a fiscal year;
62-11 (2) 38 percent of the yearly entitlement of the
62-12 district shall be paid in four equal installments to be made on or
62-13 before the 25th day of November, December, March, and July;
62-14 (3) seven percent of the yearly entitlement of the
62-15 school district shall be paid in two equal installments to be made
62-16 on or before the 25th day of January and February;
62-17 (4) 22 percent of the yearly entitlement of the school
62-18 district shall be paid in two equal installments to be made on or
62-19 before the 25th day of April and May; and
62-20 (5) 12 percent of the yearly entitlement of the school
62-21 district shall be paid in two equal installments to be made on or
62-22 before the 25th day of June and August.
62-23 (d) Payments from the foundation school fund to each
62-24 category 3 school district shall be made as follows:
62-25 (1) 21 percent of the yearly entitlement of the school
63-1 shall be paid in two equal installments to be made on or before the
63-2 25th day of September and October of a fiscal year;
63-3 (2) 57 percent of the yearly entitlement of the school
63-4 shall be paid in six equal installments to be made on or before the
63-5 25th day of November, December, March, June, July, and August; and
63-6 (3) 22 percent of the yearly entitlement of the school
63-7 district shall be paid in two equal installments to be made on or
63-8 before the 25th day of April and May.
63-9 (e) The amount of any installment required by this section
63-10 may be modified to provide a school district with the proper amount
63-11 to which the district may be entitled by law and to correct errors
63-12 in the allocation or distribution of funds. If an installment
63-13 under this section is required to be equal to other installments,
63-14 the amount of other installments may be adjusted to provide for
63-15 that equality. A payment under this section is not invalid because
63-16 it is not equal to other installments.
63-17 SUBCHAPTER H. GUARANTEED YIELD PROGRAM (TIER TWO)
63-18 Sec. 16.301. PURPOSE. The purpose of the guaranteed yield
63-19 component of the Foundation School Program is to provide each
63-20 school district with the opportunity to supplement the basic
63-21 program at a level of its own choice and with access to additional
63-22 funds for facilities. An allotment under this subchapter may be
63-23 used for any legal purpose, including capital outlay and debt
63-24 service.
63-25 Sec. 16.302. ALLOTMENT. (a) Each school district is
64-1 guaranteed a specified amount per weighted student in state and
64-2 local funds for each cent of tax effort over that required for the
64-3 district's local fund assignment <of the county education district
64-4 in which the school district is located> up to the maximum level
64-5 specified in this subchapter. The amount of the allotment <state
64-6 support>, subject only to the maximum amount under Section 16.303
64-7 of this code, is determined by the formula:
64-8 where:
64-9 "GYA" is the guaranteed yield amount of state funds to be
64-10 allocated to the district;
64-11 "GL" is the dollar amount guaranteed level of state and local
64-12 funds per weighted student per cent of tax effort, which is <$21.50
64-13 for the 1991-1992 school year,> $22.50 <for the 1992-1993 school
64-14 year, $26 for the 1993-1994 school year, and $28 for each school
64-15 year thereafter,> or a greater amount <for any year> provided by
64-16 appropriation<,> or <a greater amount> adopted by the foundation
64-17 school fund budget committee under Section 16.256(d) of this code
64-18 <for the 1993-1994 or 1994-1995 school year or thereafter>;
64-19 "WADA"<, except as provided by Section 16.206 of this code,>
64-20 is the number of weighted students in average daily attendance,
64-21 which is calculated by dividing the sum of the school district's
64-22 allotments under Subchapters C and D of this chapter, less any
64-23 allotments to the district for transportation, career ladder
64-24 supplements, or technology and 50 percent of the adjustment under
64-25 Section 16.102 of this code, by the basic allotment for the
65-1 applicable year;
65-2 "DTR" is the district enrichment and facilities tax rate of
65-3 the school district, which is determined by subtracting the local
65-4 fund assignment of the school district from <dividing> the total
65-5 amount of taxes collected by the school district for the applicable
65-6 school year and dividing the result by the quotient of the
65-7 district's taxable value of property as determined under Section
65-8 11.86 of this code divided by 100.<; and>
65-9 (b) The district's share of the allotment is an amount equal
65-10 to <"LR" is the local revenue, which is determined by multiplying>
65-11 "DTR" as determined under Subsection (a) of this section multiplied
65-12 by the quotient of the district's taxable value of property as
65-13 determined under Section 11.86 of this code divided by 100.
65-14 <(b) Beginning with the 1993-1994 school year, if the
65-15 program cost differentials developed jointly by the Legislative
65-16 Education Board and the Legislative Budget Board under Section
65-17 16.203 of this code and the adjustments studied under Section
65-18 16.206 of this code are not adopted by the foundation school fund
65-19 budget committee or the commissioner of education, the amount
65-20 guaranteed under this section is an amount per student rather than
65-21 per weighted student and a school district's average daily
65-22 attendance ("ADA") under Section 16.006 of this code is substituted
65-23 for "WADA" in the formula under Subsection (a) of this section.>
65-24 Sec. 16.303. LIMITATION ON ENRICHMENT AND FACILITIES TAX
65-25 RATE. The district enrichment and facilities tax rate ("DTR")
66-1 under Section 16.302 of this code may not exceed $0.45 or a greater
66-2 amount <for 1993-1994 and 1994-1995 school years or thereafter as>
66-3 adopted by the foundation school fund budget committee under
66-4 Section 16.256(d) of this code.
66-5 Sec. 16.304. COMPUTATION OF AID FOR DISTRICT ON MILITARY
66-6 RESERVATION OR AT STATE SCHOOL. State assistance under this
66-7 subchapter for a school district located on a federal military
66-8 installation or at Moody State School is computed using the average
66-9 tax rate and property value per student of school districts in the
66-10 county, as determined by the commissioner of education.
66-11 SUBCHAPTER I. CAPITAL OUTLAY AND DEBT SERVICE
66-12 Sec. 16.401. Inventory of School Facilities. (a) The State
66-13 Board of Education shall establish a statewide inventory of school
66-14 facilities and shall update the inventory on a periodic basis.
66-15 (b) The inventory shall include information on the
66-16 condition, use, type, and replacement cost of public school
66-17 facilities in this state.
66-18 Sec. 16.402. Standards. The State Board of Education shall
66-19 establish standards for adequacy of school facilities. The
66-20 standards shall include requirements related to space, educational
66-21 adequacy, and construction quality. All facilities constructed
66-22 after September 1, 1992, must meet the standards in order to be
66-23 financed with state or local tax funds.
66-24 Sec. 16.403. Advisory Committee. The State Board of
66-25 Education shall appoint a committee composed of 15 persons
67-1 knowledgeable of various aspects of school facility planning,
67-2 construction, renovation, and financing. The advisory committee
67-3 shall provide the board and the commissioner with assistance on the
67-4 development of the inventory system, the creation of facility
67-5 standards, and the conduct of facility research related to current
67-6 and future roles of the state in the provision of financial and
67-7 technical assistance to school districts. The members of the
67-8 committee shall serve without compensation but may be reimbursed
67-9 for actual and necessary expenses.
67-10 <SUBCHAPTER J. COUNTY EDUCATION DISTRICT DISTRIBUTIONS>
67-11 <Sec. 16.501. TIER ONE. (a) The commissioner of education
67-12 shall notify each county education district of the total amount of
67-13 funds that each school district in the county education district is
67-14 entitled to receive under tier one of the Foundation School
67-15 Program.>
67-16 <(b) For tier one, the board of trustees of each county
67-17 education district shall distribute the funds collected from the
67-18 tax levied by the county education district under Section 20.945 of
67-19 this code to the school districts in the county on the basis of the
67-20 component districts' share of the taxable value of property of the
67-21 county education district with the provision that no component
67-22 district shall receive funds in excess of the cost of tier one less
67-23 the distribution of the available school fund.>
67-24 <(c)(1) Notwithstanding Subsection (b) of this section, for
67-25 the 1991-1992, 1992-1993, and 1993-1994 school years, for tier one
68-1 the board of trustees of each county education district shall
68-2 distribute the funds collected from the tax levied by the county
68-3 education district under Section 20.945 of this code to the school
68-4 districts in the county education district as follows:>
68-5 <(A) to those school districts that did not
68-6 receive foundation school funds for the 1990-1991 school year in
68-7 which the amount of revenue per weighted student from local funds
68-8 and the available school fund for the 1990-1991 school year exceeds
68-9 the total amount of revenue per weighted student to which the
68-10 district is entitled under the Foundation School Program at a tax
68-11 rate equal to the maximum tax rate authorized under Section 20.09
68-12 of this code, the county education district shall distribute an
68-13 amount equal to the difference between the amount of revenue per
68-14 weighted student in the district in the 1990-1991 school year from
68-15 local funds and the available school fund and the levy that results
68-16 from the application of the maximum rate authorized under Section
68-17 20.09 of this code to the district's taxable value of property; and>
68-18 <(B) the county education district shall
68-19 apportion the remaining funds collected from the tax levy to each
68-20 school district in the county education district on the basis of
68-21 the component districts' share of the taxable value of property of
68-22 the county education district with the provision that no component
68-23 district shall receive funds in excess of the cost of tier one less
68-24 the distribution of the available school fund.>
68-25 <(2) This subsection expires September 1, 1994.>
69-1 <(d) If the total amount available for distribution by the
69-2 county education district exceeds the county education district's
69-3 local share under Section 16.252 of this code, the county education
69-4 district shall retain the excess amount for distribution in
69-5 succeeding years.>
69-6 <(e) If the total amount available for distribution by the
69-7 county education district is less than the county education
69-8 district's local share under Section 16.252 of this code, the
69-9 distributions shall be made under rules adopted by the commissioner
69-10 of education.>
69-11 <Sec. 16.502. COLLECTION AND DISTRIBUTION SCHEDULES. The
69-12 commissioner of education shall establish a schedule for the
69-13 distribution of funds to each school district under this
69-14 subchapter.>
69-15 <Sec. 16.503. DEFINITION. In this subchapter, "taxable
69-16 value of property" is the value determined under Section 11.86 of
69-17 this code.>
69-18 SECTION . Section 15.01(b), Education Code, is amended to
69-19 read as follows:
69-20 (b) The available school fund, which shall be apportioned
69-21 annually to school districts <the several counties of Texas>
69-22 according to the scholastic population of each, shall consist of:
69-23 (1) the interest and dividends arising from any
69-24 securities or funds belonging to the permanent school fund;
69-25 (2) all interest derivable from the proceeds of the
70-1 sale of land set apart for the permanent school fund;
70-2 (3) all money derived from the lease of land belonging
70-3 to the permanent school fund;
70-4 (4) <all revenue collected by the state from an annual
70-5 state ad valorem tax of an amount not to exceed 35 cents on the
70-6 $100 valuation, exclusive of delinquencies and cost of collection;>
70-7 <(5)> one-fourth of all revenue derived from all state
70-8 occupation taxes, exclusive of delinquencies and cost of
70-9 collection;
70-10 (5) <(6)> one-fourth of revenue derived from state
70-11 gasoline and special fuels excise taxes as provided by law; and
70-12 (6) <(7)> all other appropriations to the available
70-13 school fund as made or may be made by the legislature for public
70-14 free school purposes.
70-15 SECTION . Section 11.86(a), Education Code, is amended to
70-16 read as follows:
70-17 (a) The comptroller shall conduct an annual study using
70-18 comparable sales and generally accepted auditing and sampling
70-19 techniques to determine the total value of all taxable property in
70-20 each <county education> school district <and each of its component
70-21 school districts>. The study shall determine the taxable value of
70-22 all property and of each category of property within the district
70-23 and the productivity value of all land that qualifies for appraisal
70-24 on the basis of its productive capacity and for which the owner has
70-25 applied for and received a productivity appraisal. In conducting
71-1 the study, the comptroller shall review the appraisal standards,
71-2 procedures, and methodology used by each appraisal district to
71-3 determine the taxable value of property in each school district.
71-4 The review must test the validity of the taxable values assigned to
71-5 each category of property by the appraisal district:
71-6 (1) using, if appropriate, samples selected through
71-7 generally accepted sampling techniques; and
71-8 (2) according to generally accepted standard
71-9 valuation, statistical compilation, and analysis techniques. If
71-10 the comptroller finds in the annual study that generally accepted
71-11 appraisal standards and practices were used by the appraisal
71-12 district in valuing a particular category of property, and that the
71-13 taxable values assigned to each category of property by the
71-14 appraisal district are valid, the appraisal roll value of that
71-15 category of property is presumed to represent taxable value. In
71-16 the absence of such a presumption, the comptroller shall estimate
71-17 the taxable value of that category of property using generally
71-18 accepted standard valuation, statistical compilation, and analysis
71-19 techniques. For the purposes of this section, "taxable value"
71-20 means market value less:
71-21 (1) the total dollar amount of any exemptions of
71-22 part but not all of the value of taxable property required by the
71-23 constitution or a statute that a district lawfully granted in the
71-24 year that is the subject of the study;
71-25 (2) the total dollar amount of any exemptions
72-1 granted within a reinvestment zone under agreements authorized by
72-2 the Property Redevelopment and Tax Abatement Act (Chapter 312, Tax
72-3 Code);
72-4 (3) the total dollar amount of any captured
72-5 appraised value of property that is located in a reinvestment zone
72-6 and that is eligible for tax increment financing under the Tax
72-7 Increment Financing Act (Chapter 311, Tax Code);
72-8 (4) the total dollar amount of any exemptions
72-9 granted under Section 11.251, Tax Code;
72-10 (5) the difference between the market value and
72-11 the productivity value of land that qualifies for appraisal on the
72-12 basis of its productive capacity, except that the productivity
72-13 value may not exceed the fair market value of the land;
72-14 (6) the portion of the appraised value of
72-15 residence homesteads of the elderly on which school district taxes
72-16 are not imposed in the year that is the subject of the study,
72-17 calculated as if the residence homesteads were appraised at the
72-18 full value required by law;
72-19 (7) a portion of the market value of property
72-20 not otherwise fully taxable by the district at market value because
72-21 of action required by statute or the Texas Constitution that, if
72-22 the tax rate adopted by the district is applied to it, produces an
72-23 amount equal to the difference between the tax that the district
72-24 would have imposed on the property if the property were fully
72-25 taxable at market value and the tax that the district is actually
73-1 authorized to impose on the property; and
73-2 (8) the market value of all tangible personal
73-3 property, other than manufactured homes, owned by a family or
73-4 individual and not held or used for the production of income.
73-5 SECTION . Section 322.008, Government Code, is amended by
73-6 adding Subsection (e) to read as follows:
73-7 (e) If the foundation school fund budget committee fails to
73-8 certify an amount to be placed in the foundation school fund under
73-9 Section 16.256(b), Education Code, by November 1 preceding any
73-10 regular session, the director shall prepare the general
73-11 appropriations bill for that session using the funding elements
73-12 provided by statute for the foundation school program.
73-13 SECTION . Section 403.121, Government Code, is amended by
73-14 adding Subsection (c) to read as follows:
73-15 (c) If the foundation school fund budget committee fails to
73-16 certify an amount to be placed in the foundation school fund under
73-17 Section 16.256(b), Education Code, by November 1 preceding any
73-18 regular session, for the purposes of this section the comptroller
73-19 shall determine the amount to be placed in the fund using the
73-20 funding elements provided by statute for the foundation school
73-21 program.
73-22 SECTION . Section 1.04, Tax Code, is amended by amending
73-23 Subdivision (12) to read as follows:
73-24 (12) "Taxing unit" means a county, an incorporated
73-25 city or town (including a home-rule city), a school district, <a
74-1 county education district,> a special district or authority
74-2 (including a junior college district, a hospital district, a
74-3 district created by or pursuant to the Water Code, a mosquito
74-4 control district, a fire prevention district, or a noxious weed
74-5 control district), or any other political unit of this state,
74-6 whether created by or pursuant to the constitution or a local,
74-7 special, or general law, that is authorized to impose and is
74-8 imposing ad valorem taxes on property even if the governing body of
74-9 another political unit determines the tax rate for the unit or
74-10 otherwise governs its affairs.
74-11 SECTION . Section 6.02(b), Tax Code, is amended to read as
74-12 follows:
74-13 (b) A taxing unit <other than a county education district>
74-14 that has boundaries extending into two or more counties may choose
74-15 to participate in only one of the appraisal districts. In that
74-16 event, the boundaries of the district chosen extend outside the
74-17 county to the extent of the unit's boundaries. To be effective,
74-18 the choice must be approved by resolution of the board of directors
74-19 of the district chosen. <A county education district that has
74-20 boundaries extending into two or more counties must participate in
74-21 each appraisal district in which one of its component school
74-22 districts participates for purposes of appraisal of the component
74-23 school district's territory.>
74-24 SECTION . Sections 6.03(c)-(e), Tax Code, are amended to
74-25 read as follows:
75-1 (c) Members of the board of directors are appointed by vote
75-2 of the governing bodies of the incorporated cities and towns, the
75-3 school districts <other than the county education district>, and,
75-4 if entitled to vote, the conservation and reclamation districts
75-5 that participate in the district and of the county. A governing
75-6 body may cast all its votes for one candidate or distribute them
75-7 among candidates for any number of directorships. Conservation and
75-8 reclamation districts are not entitled to vote unless at least one
75-9 conservation and reclamation district in the district delivers to
75-10 the chief appraiser a written request to nominate and vote on the
75-11 board of directors by June 1 of each odd-numbered year. On receipt
75-12 of a request, the chief appraiser shall certify a list by June 15
75-13 of all eligible conservation and reclamation districts that are
75-14 imposing taxes and that participate in the district.
75-15 (d) The voting entitlement of a taxing unit that is entitled
75-16 to vote for directors is determined by dividing the total dollar
75-17 amount of property taxes imposed in the district by the taxing unit
75-18 for the preceding tax year by the sum of the total dollar amount of
75-19 property taxes imposed in the district for that year by each taxing
75-20 unit that is entitled to vote, by multiplying the quotient by
75-21 1,000, and by rounding the product to the nearest whole number.
75-22 That number is multiplied by the number of directorships to be
75-23 filled. <For a school district, the total dollar amount of
75-24 property taxes imposed in the district by the unit is considered to
75-25 be the sum of the taxes imposed by the district and the revenue
76-1 received by the district from the county education district.> A
76-2 taxing unit participating in two or more districts is entitled to
76-3 vote in each district in which it participates, but only the taxes
76-4 imposed in a district are used to calculate voting entitlement in
76-5 that district.
76-6 (e) The chief appraiser shall calculate the number of votes
76-7 to which each taxing unit other than a conservation and reclamation
76-8 district is entitled and shall deliver written notice to each of
76-9 those units of its voting entitlement before October 1 of each
76-10 odd-numbered year. The chief appraiser shall deliver the notice:
76-11 (1) to the county judge and each commissioner of the
76-12 county served by the appraisal district;
76-13 (2) to the presiding officer of the governing body of
76-14 each city or town participating in the appraisal district, to the
76-15 city manager of each city or town having a city manager, and to the
76-16 city secretary or clerk, if there is one, of each city or town that
76-17 does not have a city manager; and
76-18 (3) to the presiding officer of the governing body of
76-19 each school district<, other than the county education district,>
76-20 participating in the district and to the superintendent of each
76-21 <those> school district <districts>.
76-22 SECTION . Sections 6.06(d) and (h), Tax Code, are amended to
76-23 read as follows:
76-24 (d) Each taxing unit participating in the district<, other
76-25 than a county education district,> is allocated a portion of the
77-1 amount of the budget equal to the proportion that the total dollar
77-2 amount of property taxes imposed in the district by the unit for
77-3 the tax year in which the budget proposal is prepared bears to the
77-4 sum of the total dollar amount of property taxes imposed in the
77-5 district by each participating unit for that year. <For a school
77-6 district, other than a county education district, the total dollar
77-7 amount of property taxes imposed in the district by the unit is
77-8 considered to be the sum of the taxes imposed by the district and
77-9 the revenue received by the district from the county education
77-10 district.> If a taxing unit participates in two or more districts,
77-11 only the taxes imposed in a district are used to calculate the
77-12 unit's cost allocations in that district. If the number of real
77-13 property parcels in a taxing unit is less than 5 percent of the
77-14 total number of real property parcels in the district and the
77-15 taxing unit imposes in excess of 25 percent of the total amount of
77-16 the property taxes imposed in the district by all of the
77-17 participating taxing units for a year, the unit's allocation may
77-18 not exceed a percentage of the appraisal district's budget equal to
77-19 three times the unit's percentage of the total number of real
77-20 property parcels appraised by the district.
77-21 (h) If a newly formed taxing unit or a taxing unit that did
77-22 not impose taxes in the preceding year<, other than a county
77-23 education district,> imposes taxes in any tax year, that unit is
77-24 allocated a portion of the amount budgeted to operate the district
77-25 as if it had imposed taxes in the preceding year, except that the
78-1 amount of taxes the unit imposes in the current year is used to
78-2 calculate its allocation. Before the amount of taxes to be imposed
78-3 for the current year is known, the allocation may be based on an
78-4 estimate to which the district board of directors and the governing
78-5 body of the unit agree, and the payments made after that amount is
78-6 known shall be adjusted to reflect the amount imposed. The
78-7 payments of a newly formed taxing unit that has no source of funds
78-8 are postponed until the unit has received adequate tax or other
78-9 revenues.
78-10 SECTION . Sections 11.13(d), (e), (m), and (n), Tax Code,
78-11 are amended to read as follows:
78-12 (d) In addition to the exemptions provided by Subsections
78-13 (b) and (c) of this section, an individual who is disabled or is 65
78-14 or older is entitled to an exemption from taxation by a taxing unit
78-15 of a portion (the amount of which is fixed as provided by
78-16 Subsection (e) of this section) of the appraised value of his
78-17 residence homestead if the exemption is adopted either:
78-18 (1) by the governing body of the taxing unit <other
78-19 than a county education district>; or
78-20 (2) by a favorable vote of a majority of the qualified
78-21 voters of the taxing unit at an election called by the governing
78-22 body of the taxing unit <other than a county education district>,
78-23 and the governing body shall call the election on the petition of
78-24 at least 20 percent of the number of qualified voters who voted in
78-25 the preceding election of the taxing unit<; or>
79-1 <(3) by a favorable vote of a majority of the
79-2 qualified voters of a county education district at an election held
79-3 under Section 20.950, Education Code>.
79-4 (e) The amount of an exemption adopted as provided by
79-5 Subsection (d) of this section if $3,000 of the appraised value of
79-6 the residence homestead unless a larger amount is specified by:
79-7 (1) the governing body authorizing the exemption if
79-8 the exemption is authorized as provided by Subdivision (1) of
79-9 Subsection (d) of this section; or
79-10 (2) the petition for the election if the exemption is
79-11 authorized as provided by Subdivision (2) of Subsection (d) of this
79-12 section<; or>
79-13 <(3) the proposition approved at an election held
79-14 under Section 20.950, Education Code>.
79-15 (m) In this section:
79-16 (1) "Disabled" means under a disability for purposes
79-17 of payment of disability insurance benefits under Federal Old-Age,
79-18 Survivors, and Disability Insurance.
79-19 (2) "School district" means a political subdivision
79-20 organized to provide general elementary and secondary public
79-21 education. <"School district" includes a county education district
79-22 established by the consolidation of the local school districts in
79-23 its boundaries for the limited purpose of exercising a portion of
79-24 the taxing power previously authorized by the voters in those
79-25 school districts.> "School district" does not include a junior
80-1 college district or a political subdivision organized to provide
80-2 special education services.
80-3 (n) In addition to any other exemptions provided by this
80-4 section, an individual is entitled to an exemption from taxation by
80-5 a taxing unit <other than a county education district> of a
80-6 percentage of the appraised value of his residence homestead if the
80-7 exemption is adopted by the governing body of the taxing unit
80-8 before May 1 in the manner provided by law for official action by
80-9 the body. If the percentage set by the taxing unit produces an
80-10 exemption in a tax year of less than $5,000 when applied to a
80-11 particular residence homestead, the individual is entitled to an
80-12 exemption of $5,000 of the appraised value. The percentage adopted
80-13 by the taxing unit may not exceed 20 percent. <In addition to any
80-14 other exemptions provided by this section, an individual is
80-15 entitled to an exemption from taxation by a county education
80-16 district of a percentage of the appraised value of his residence
80-17 homestead if the exemption is adopted by the voters of the district
80-18 at an election held in the district for that purpose under Section
80-19 20.946, Education Code. If the percentage set by the voters
80-20 produces an exemption in a tax year of less than $5,000 when
80-21 applied to a particular residence homestead, the individual is
80-22 entitled to an exemption of $5,000 of the appraised value. The
80-23 percentage adopted by the voters may not exceed 20 percent.>
80-24 SECTION . Sections 11.14(c) and (e), Tax Code, are amended
80-25 to read as follows:
81-1 (c) The governing body of a taxing unit<, other than a
81-2 county education district,> by resolution or order, depending upon
81-3 the method prescribed by law for official action by that governing
81-4 body, may provide for taxation of tangible personal property
81-5 exempted under Subsection (a). <The voters of a county education
81-6 district, by an election held under Section 20.951, Education Code,
81-7 may provide for taxation of tangible personal property exempted
81-8 under Subsection (a).> If a taxing unit provides for taxation of
81-9 tangible personal property as provided by this subsection, the
81-10 exemption prescribed by Subsection (a) does not apply to that unit.
81-11 (e) A political subdivision <other than a county education
81-12 district> choosing to tax property otherwise made exempt by this
81-13 section, pursuant to Article VIII, Section 1(e), of the Texas
81-14 Constitution, may not do so until the governing body of the
81-15 political subdivision has held a public hearing on the matter,
81-16 after having given notice of the hearing at the times and in the
81-17 manner required by this subsection, and has found that the action
81-18 will be in the public interest of all the residents of that
81-19 political subdivision. At the hearing, all interested persons are
81-20 entitled to speak and present evidence for or against taxing the
81-21 property. Not later than the 30th day prior to the date of a
81-22 hearing held under this subsection, notice of the hearing must be:
81-23 (1) published in a newspaper having general
81-24 circulation in the political subdivision and in a section of the
81-25 newspaper other than the advertisement section;
82-1 (2) not less than one-half of one page in size; and
82-2 (3) republished on not less than three separate days
82-3 during the period beginning with the 10th day prior to the hearing
82-4 and ending with the actual date of the hearing.
82-5 SECTION . Each county education district created by S.B. 351
82-6 and H.B. 2885, Acts of the 72nd Legislature, Regular Session, 1991,
82-7 is abolished.
82-8 SECTION . (a) On the effective date of this Act, the funds
82-9 and other assets of a county education district are transferred to
82-10 its component school districts in the manner provided by rule of
82-11 the commissioner of education.
82-12 (b) On the effective date of this Act, the contracts and
82-13 other liabilities of a county education district are transferred to
82-14 its component school districts in the manner provided by rule of
82-15 the commissioner of education.
82-16 (c) The component school district of a county education
82-17 district may collect and use or distribute taxes imposed by the
82-18 county education district that are delinquent in the manner
82-19 provided by rule of the commissioner of education.
82-20 (d) The commissioner of education shall adopt rules for the
82-21 maintenance of county education district records.
82-22 (e) The commissioner of education shall adopt rules required
82-23 under this section not later than July 31, 1993.
82-24 SECTION . For 1993, a school district's effective
82-25 maintenance rate under Section 26.08(a), Tax Code, and its
83-1 effective maintenance and operations rate under Section 26.08(e),
83-2 Tax Code, is increased by an amount equal to the 1992 tax rate of
83-3 the county education district in which the school district was
83-4 included.
83-5 SECTION . (a) The following provisions of the Education
83-6 Code are repealed:
83-7 (1) Sections 1.05, 11.86(h), 14.063(c) and (e), and
83-8 20.09; and
83-9 (2) Subchapter G, Chapter 20.
83-10 (b) The following sections of the Tax Code are
83-11 repealed: 6.061(f), 26.08(i), 26.12(e), and 312.002(e) and (f).
83-12 SECTION . This Act applies beginning with the 1993-1994
83-13 school year, but only if a constitutional amendment authorizing the
83-14 redistribution of certain ad valorem taxes levied and collected by
83-15 school districts is approved by the voters. If that amendment is
83-16 not approved, this Act has no effect.
83-17 SECTION . The importance of this legislation and the crowded
83-18 condition of the calendars in both houses create an emergency and
83-19 an imperative public necessity that the constitutional rule
83-20 requiring bills to be read on three several days in each house be
83-21 suspended, and this rule is hereby suspended, and that this Act
83-22 take effect and be in force from and after its passage, and it is
83-23 so enacted.