By: Ratliff S.B. No. 7
73R2833 CAS-D
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 ARTICLE 1.
1-5 SECTION 1.01. Section 16.101, Education Code, is amended to
1-6 read as follows:
1-7 Sec. 16.101. Basic Allotment. For each student in average
1-8 daily attendance, not including the time students spend each day in
1-9 special education or vocational education programs for which an
1-10 additional allotment is made under Subchapter D of this chapter, a
1-11 district is entitled to an allotment of $2,470 <$2,200 for the
1-12 1991-1992 school year, $2,400 for the 1992-1993 school year,
1-13 $2,600> for the 1993-1994 school year<,> and $2,570 <$2,800 for the
1-14 1994-1995 school year and> thereafter, or a greater amount adopted
1-15 by the foundation school fund budget committee under Section 16.256
1-16 of this code <for the 1993-1994 school year and each school year
1-17 thereafter>. A greater amount for any school year may be provided
1-18 by appropriation.
1-19 SECTION 1.02. Section 16.252(a), Education Code, is amended
1-20 to read as follows:
1-21 (a) Each county education district's share of the Foundation
1-22 School Program shall be an amount determined by the following
1-23 formula:
1-24 where:
2-1 "LFA" is the county education district's local share;
2-2 "TR" is a tax rate which for each hundred dollars of
2-3 valuation is $0.90 <$0.72 for the 1991-1992 school year, $0.82 for
2-4 the 1992-1993 school year, $0.92 for the 1993-1994 school year, and
2-5 $1.00 for each school year thereafter>; and
2-6 "DPV" is the taxable value of property in the county
2-7 education district for the prior tax year determined under Section
2-8 11.86 of this code.
2-9 SECTION 1.03. Section 16.009, Education Code, is amended to
2-10 read as follows:
2-11 Sec. 16.009. REVENUE LIMIT. (a) An ad valorem tax levied
2-12 by a school district may not exceed a rate that produces revenue
2-13 per weighted student in average daily attendance that, if added to
2-14 revenue per weighted student in average daily attendance the
2-15 district receives from the county education tax and from the state
2-16 under tier two as provided by this subchapter, provides total tier
2-17 one (under Subchapters C and D of this chapter) and tier two school
2-18 district revenue per weighted student in average daily attendance
2-19 greater than twice the basic allotment under Section 16.101 of this
2-20 code or twice the adjusted allotment under Section 16.103 of this
2-21 code, as applicable.
2-22 (b) In calculating total revenue under Subsection (a) of
2-23 this section, a district's transportation allotment under Section
2-24 16.156 of this code, career ladder allotment under Section 16.158
2-25 of this code, and technology allotment under Section 14.063 of this
2-26 code are not considered.
2-27 (c) In this section, the number of weighted students in
3-1 average daily attendance is calculated in the manner provided by
3-2 Section 16.302 of this chapter. <The revenue limit is an amount
3-3 equal to 110 percent of the amount of state and local funds
3-4 guaranteed under the Foundation School Program per student in
3-5 weighted average daily attendance to each school district at a
3-6 total tax rate of $0.25 per $100 of taxable value of property as
3-7 calculated for the 1994-1995 school year.>
3-8 <(b) Not later than April 15, the commissioner of education
3-9 shall estimate the revenue limit for each school district for the
3-10 current school year and shall certify that amount to each school
3-11 district.>
3-12 <(c) Not later than August 15 of each year the commissioner
3-13 of education shall determine as nearly as possible for the current
3-14 school year:>
3-15 <(1) the total amount of state and local funds per
3-16 student in weighted average daily attendance available in each
3-17 school district; and>
3-18 <(2) the total amount of state and local funds per
3-19 student in weighted average daily attendance required for debt
3-20 service in each school district.>
3-21 <(d) The commissioner shall determine the total number of
3-22 students in weighted average daily attendance in school districts
3-23 in which the amount specified in Subsection (c)(1) of this section,
3-24 less the amount specified in Subsection (c)(2) of this section,
3-25 exceeds the revenue limit.>
3-26 <(e) If the total number of students in weighted average
3-27 daily attendance in districts with state and local revenues
4-1 exceeding the revenue limit equals or exceeds two percent of the
4-2 total number of students in weighted average daily attendance for
4-3 the current school year, no school district may levy a tax at a
4-4 rate that would result in an amount of state and local funds,
4-5 excluding funds required for debt service, during the next school
4-6 year that exceeds the revenue limit, except that those districts
4-7 exceeding the revenue limit may maintain during the next school
4-8 year the total amount of state and local funds per student in
4-9 weighted average daily attendance for the current school year. The
4-10 commissioner shall notify those districts in which revenues are
4-11 subject to the limitation imposed in this subsection.>
4-12 <(f) In this section:>
4-13 <(1) "Weighted student in average daily attendance"
4-14 has the meaning assigned in Section 16.302 of this code.>
4-15 <(2) "Taxable value of property" has the meaning
4-16 assigned in Section 11.86 of this code.>
4-17 SECTION 1.04. An amendment made by this article to Chapter
4-18 16, Education Code, prevails over any conflicting amendment or
4-19 provision in Article 3 of this Act.
4-20 SECTION 1.05. This article applies beginning with the
4-21 1993-1994 school year if the constitutional amendment proposed by
4-22 __J.R. No.___, 73rd Legislature, Regular Session, takes effect. If
4-23 that constitutional amendment is not adopted by the voters, this
4-24 article has no effect.
4-25 ARTICLE 2.
4-26 SECTION 2.01. Section 16.101, Education Code, is amended to
4-27 read as follows:
5-1 Sec. 16.101. Basic Allotment. For each student in average
5-2 daily attendance, not including the time students spend each day in
5-3 special education or vocational education programs for which an
5-4 additional allotment is made under Subchapter D of this chapter, a
5-5 district is entitled to an allotment of $2,470 <$2,200 for the
5-6 1991-1992 school year, $2,400 for the 1992-1993 school year,
5-7 $2,600> for the 1993-1994 school year<,> and $2,570 <$2,800 for the
5-8 1994-1995 school year and> thereafter, or a greater amount adopted
5-9 by the foundation school fund budget committee under Section 16.256
5-10 of this code <for the 1993-1994 school year and each school year
5-11 thereafter>. A greater amount for any school year may be provided
5-12 by appropriation.
5-13 SECTION 2.02. Section 16.251(b), Education Code, is amended
5-14 to read as follows:
5-15 (b) The program shall be financed by:
5-16 (1) ad valorem tax revenue generated by an equalized
5-17 uniform county education district effort, in the case of school
5-18 districts included in county education districts authorizing a tax
5-19 under Section 20.9442 of this code;
5-20 (2) ad valorem tax revenue generated by local school
5-21 district effort instead of or in excess of the equalized uniform
5-22 county education district effort;
5-23 (3) state available school funds distributed in
5-24 accordance with law; and
5-25 (4) state funds appropriated for the purposes of
5-26 public school education and allocated to each district in an amount
5-27 sufficient to finance the cost of each district's Foundation School
6-1 Program not covered by other funds specified in this subsection.
6-2 SECTION 2.03. Section 16.252, Education Code, is amended to
6-3 read as follows:
6-4 Sec. 16.252. BASIC GUARANTEED YIELD <LOCAL SHARE OF PROGRAM
6-5 COST (TIER ONE)>. (a) In this section:
6-6 (1) "BGY" is the basic guaranteed yield;
6-7 (2) "BA" is the basic allotment as provided by Section
6-8 16.101 of this code;
6-9 (3) "Maximum CEDTR" is the maximum tax rate a county
6-10 education district may impose under Section 20.9442 of this code,
6-11 which is $0.90 per $100 of valuation of taxable property in the
6-12 district.
6-13 (b) To support tier one of the foundation school program,
6-14 for each student in average daily attendance, a county education
6-15 district that levies an ad valorem tax is entitled to a basic
6-16 guaranteed yield for each penny of tax rate per $100 valuation of
6-17 taxable property in the district, as determined by the following
6-18 formula:
6-19 (c) A component school district of a county education
6-20 district that levies a tax at a rate lower than the maximum county
6-21 education district tax rate may levy a school district tax at a
6-22 rate that, when combined with the county education district tax
6-23 rate, equals the maximum county education district tax rate. The
6-24 school district is entitled to the basic guaranteed yield for each
6-25 penny of the school district tax rate per $100 valuation of taxable
6-26 property in the district as determined by the following formula:
6-27 (d) To support tier one of the foundation school program,
7-1 for each student in average daily attendance, a school district
7-2 that is a component of a county education district that does not
7-3 levy an ad valorem tax is entitled to a basic guaranteed yield for
7-4 each penny of the first $0.90 per $100 valuation of taxable
7-5 property in the district, in an amount determined by the following
7-6 formula:
7-7 <Each county education district's share of the Foundation School
7-8 Program shall be an amount determined by the following formula:>
7-9 <where:>
7-10 <"LFA" is the county education district's local share;>
7-11 <"TR" is a tax rate which for each hundred dollars of
7-12 valuation is $0.72 for the 1991-1992 school year, $0.82 for the
7-13 1992-1993 school year, $0.92 for the 1993-1994 school year, and
7-14 $1.00 for each school year thereafter; and>
7-15 <"DPV" is the taxable value of property in the county
7-16 education district for the prior tax year determined under Section
7-17 11.86 of this code.>
7-18 (e) <(b)> The commissioner of education shall adjust the
7-19 values reported in the official report of the comptroller as
7-20 required by Section 5.09(a), <Property> Tax Code, to reflect
7-21 reductions in taxable value of property resulting from natural or
7-22 economic disaster after January 1 in the year in which the
7-23 valuations are determined. The decision of the commissioner of
7-24 education shall be final. An adjustment does not affect the local
7-25 fund assignment of any other county education district.
7-26 (f) <(c)> Appeals of district values shall be held pursuant
7-27 to Subsection (e) of Section 11.86 of this code.
8-1 (g) <(d) A county education district shall raise its total
8-2 local share of the foundation school program.> The funds of a
8-3 county education district shall be reallocated to the school
8-4 districts in the county education district in the manner prescribed
8-5 by Subchapter J of this chapter.
8-6 (h) <(e)> The commissioner of education shall hear appeals
8-7 from county education districts or school districts which have
8-8 experienced a rapid decline in tax base used in calculating the
8-9 basic guaranteed yield <local fund assignment>, exceeding eight
8-10 percent of prior year, that is beyond the control of the board of
8-11 trustees of the <county education> district. The commissioner of
8-12 education may adjust the <county education> district's taxable
8-13 values for basic guaranteed yield <local fund assignment> purposes
8-14 for such losses in value exceeding eight percent and thereby adjust
8-15 the basic guaranteed yield <local fund assignment> to reflect the
8-16 local current year taxable value. The decision of the commissioner
8-17 of education shall be final. An adjustment does not affect the
8-18 basic guaranteed yield <local fund assignment> of any other <county
8-19 education> district.
8-20 SECTION 2.04. Sections 16.501(d) and (e), Education Code,
8-21 are amended to read as follows:
8-22 (d) If the total amount available for distribution by the
8-23 county education district exceeds the county education district's
8-24 basic guaranteed yield <local share> under Section 16.252 of this
8-25 code or limitations under Section 16.009 of this code, the county
8-26 education district shall retain the excess amount for distribution
8-27 in succeeding years.
9-1 (e) If the total amount available for distribution by the
9-2 county education district is less than the county education
9-3 district's basic guaranteed yield <local share> under Section
9-4 16.252 of this code, the distributions shall be made under rules
9-5 adopted by the commissioner of education.
9-6 SECTION 2.05. Section 16.009, Education Code, is amended to
9-7 read as follows:
9-8 Sec. 16.009. REVENUE LIMIT. (a) In this section:
9-9 (1) "Basic allotment" and "BA" are the basic allotment
9-10 under Section 16.101 of this code.
9-11 (2) "GL" is the amount provided by Section 16.302 of
9-12 this code.
9-13 (3) "MECR" is a tax rate per $100 of valuation, which
9-14 is $0.40 or a greater amount provided by appropriation.
9-15 (b) An ad valorem tax levied by a school district that is a
9-16 component of a county education district that imposes the maximum
9-17 county education district tax rate authorized under Section 20.9442
9-18 of this code may not exceed the limits imposed by this subsection.
9-19 The rate may not exceed the lesser of:
9-20 (1) the rate that produces revenue per weighted
9-21 student in average daily attendance that, if added to revenue per
9-22 weighted student in average daily attendance the district receives
9-23 from the county education tax and from the state under tier two as
9-24 provided by this subchapter, provides total tier one (under
9-25 Subchapters C and D of this chapter) and tier two school district
9-26 revenue per weighted student in average daily attendance greater
9-27 than twice the basic allotment under Section 16.101 of this code or
10-1 twice the adjusted allotment under Section 16.103 of this code, as
10-2 applicable; or
10-3 (2) MECR.
10-4 (c) An ad valorem tax levied by a school district that is a
10-5 component of a county education district that does not levy an ad
10-6 valorem tax, or that levies an ad valorem tax at a rate lower than
10-7 the maximum county education district rate authorized under Section
10-8 20.9442 of this code, may not exceed the rate that produces total
10-9 tier one (under Subchapters C and D of this chapter) and tier two
10-10 school district revenue per weighted student in average daily
10-11 attendance in an amount greater than:
10-12 BA + (GL X MECR)
10-13 (d) In calculating total revenue under this section, a
10-14 district's transportation allotment under Section 16.156 of this
10-15 code, career ladder allotment under Section 16.158 of this code,
10-16 and technology allotment under Section 14.063 of this code are not
10-17 considered.
10-18 (e) In this section, the number of weighted students in
10-19 average daily attendance is calculated in the manner provided by
10-20 Section 16.302 of this code. <The revenue limit is an amount equal
10-21 to 110 percent of the amount of state and local funds guaranteed
10-22 under the Foundation School Program per student in weighted average
10-23 daily attendance to each school district at a total tax rate of
10-24 $0.25 per $100 of taxable value of property as calculated for the
10-25 1994-1995 school year.>
10-26 <(b) Not later than April 15, the commissioner of education
10-27 shall estimate the revenue limit for each school district for the
11-1 current school year and shall certify that amount to each school
11-2 district.>
11-3 <(c) Not later than August 15 of each year the commissioner
11-4 of education shall determine as nearly as possible for the current
11-5 school year:>
11-6 <(1) the total amount of state and local funds per
11-7 student in weighted average daily attendance available in each
11-8 school district; and>
11-9 <(2) the total amount of state and local funds per
11-10 student in weighted average daily attendance required for debt
11-11 service in each school district.>
11-12 <(d) The commissioner shall determine the total number of
11-13 students in weighted average daily attendance in school districts
11-14 in which the amount specified in Subsection (c)(1) of this section,
11-15 less the amount specified in Subsection (c)(2) of this section,
11-16 exceeds the revenue limit.>
11-17 <(e) If the total number of students in weighted average
11-18 daily attendance in districts with state and local revenues
11-19 exceeding the revenue limit equals or exceeds two percent of the
11-20 total number of students in weighted average daily attendance for
11-21 the current school year, no school district may levy a tax at a
11-22 rate that would result in an amount of state and local funds,
11-23 excluding funds required for debt service, during the next school
11-24 year that exceeds the revenue limit, except that those districts
11-25 exceeding the revenue limit may maintain during the next school
11-26 year the total amount of state and local funds per student in
11-27 weighted average daily attendance for the current school year. The
12-1 commissioner shall notify those districts in which revenues are
12-2 subject to the limitation imposed in this subsection.>
12-3 <(f) In this section:>
12-4 <(1) "Weighted student in average daily attendance"
12-5 has the meaning assigned in Section 16.302 of this code.>
12-6 <(2) "Taxable value of property" has the meaning
12-7 assigned in Section 11.86 of this code.>
12-8 SECTION 2.06. Section 20.943(a), Education Code, is amended
12-9 to read as follows:
12-10 (a) Except as provided by this subsection, a <A> county
12-11 education district is governed by a board of trustees appointed by
12-12 the respective boards of trustees of its component school
12-13 districts. For a county education district that is composed of one
12-14 component district the board of the component district may provide
12-15 by resolution that the county education district be governed by the
12-16 board of trustees of the component district.
12-17 SECTION 2.07. Subchapter G, Chapter 20, Education Code, is
12-18 amended by adding Section 20.9442 to read as follows:
12-19 Sec. 20.9442. TAX AUTHORIZATION ELECTION. (a) Except as
12-20 provided by Subsection (e) of this section, the board of trustees
12-21 of each county education district shall order an election to be
12-22 held on June 19, 1993, to determine whether or not the district
12-23 shall be authorized to levy a tax at a rate determined by the
12-24 board. The rate determined by the board may not exceed $0.90 per
12-25 $100 valuation of property in the district.
12-26 (b) At the tax authorization election the ballot shall be
12-27 prepared to permit voting for or against the proposition: "The
13-1 county education district tax of _____ (the amount determined by
13-2 the board) on the $100 valuation of property."
13-3 (c) Each component school district shall conduct the
13-4 election and deliver the canvass of the vote to the county
13-5 education district board of trustees. The board of trustees shall
13-6 conduct a final canvass not later than the second day after the
13-7 receipt of all school district election returns and prepare a
13-8 tabulation of the total number of votes received in each school
13-9 district and the sum of the school district totals. The
13-10 proposition is approved only if the majority of the votes reflected
13-11 in the sum of school district totals favors the proposition. The
13-12 board of trustees shall declare the results and retain the election
13-13 returns and tabulations for the period for preserving precinct
13-14 election records.
13-15 (d) If at the election the majority of the votes are cast
13-16 against the proposition, the board of trustees may call another
13-17 election for the same purpose on an authorized election date, as
13-18 prescribed by Section 41.001, Election Code, occurring after the
13-19 expiration of 60 days after the date of the prior election.
13-20 (e) This section does not apply to a county education
13-21 district composed of only one school district.
13-22 SECTION 2.08. Section 20.945(a), Education Code, is amended
13-23 to read as follows:
13-24 (a) If authorized at an election under Section 20.9442 of
13-25 this code, the <The> board of trustees of a county education
13-26 district shall levy a tax for the support of that district's
13-27 component school districts at the <a> rate authorized <necessary to
14-1 collect its local fund assignment under Section 16.252 of this
14-2 code> not later than September 1 of each year or as soon thereafter
14-3 as practicable.
14-4 SECTION 2.09. Sections 20.946(a), (b), (c), and (f),
14-5 Education Code, are amended to read as follows:
14-6 (a) The <Subject to Subsection (f) of this section, the>
14-7 voters of a county education district may exempt from ad valorem
14-8 taxation a percentage of the market value of the residence
14-9 homestead of a married or unmarried adult, including one living
14-10 alone, at an election held in the district as provided by this
14-11 section.
14-12 (b) The <At the first regular meeting of the board, the>
14-13 board shall order an election to be held on June 19, 1993 <August
14-14 10, 1991>, on the question of exempting from ad valorem taxation by
14-15 the district a percentage of the market value of a residence
14-16 homestead in the district. The amount of the exemption shall be
14-17 the maximum percentage exemption as provided by Article VIII,
14-18 Section 1-b(e), of the Texas Constitution. <If the exemption is
14-19 approved, it takes effect only if this section remains in effect
14-20 after August 10, 1991, under Subsection (f) of this section.>
14-21 (c) If the exemption is not adopted at the 1993 <1991>
14-22 election and the board subsequently receives a valid petition
14-23 requesting an election for the purpose of adopting the exemption,
14-24 the board shall hold another election on the proposition. The
14-25 petition must be signed by a number of registered voters of the
14-26 district equal to at least five percent of the registered voters
14-27 residing in the district and must state the percentage of market
15-1 value to be exempted. The board shall order the election to be
15-2 held on an authorized election date, as prescribed by Section
15-3 41.001, Election Code, occurring not later than 60 days after the
15-4 date on which the petition is received by the board. If at the
15-5 election the majority of the votes are cast against the
15-6 proposition, another election for the same purpose may not be held
15-7 earlier than the corresponding uniform election date three years
15-8 after the date of the preceding election ordered under this
15-9 subsection.
15-10 (f) This section does not apply to a county education
15-11 district composed of only one component school district. <remains
15-12 in effect after August 10, 1991, only if the constitutional
15-13 amendment proposed by the 72nd Legislature, Regular Session,
15-14 providing an exemption of a percentage of the market value of a
15-15 residence homestead from ad valorem taxation in county education
15-16 districts by election of the voters, is adopted. If that amendment
15-17 is not adopted, this section has no effect.>
15-18 SECTION 2.10. Section 20.947, Education Code, is amended to
15-19 read as follows:
15-20 Sec. 20.947. AUTHORITY OF COMPONENT SCHOOL DISTRICTS. (a)
15-21 Except as provided by Subsection (b) of this section, the <The>
15-22 boards of trustees of the component school districts in a county
15-23 education district retain the authority granted them elsewhere in
15-24 this code, except the authority to levy that portion of their
15-25 former taxing authority exercised by the county education district.
15-26 (b) A school district that is the single component of a
15-27 county education district retains its authority to tax. Revenue
16-1 raised by the school district by a tax imposed at a rate of $0.90
16-2 per $100 valuation of taxable property in the district or lower
16-3 shall be treated as if it were revenue raised by a county education
16-4 district for Foundation School Program funding purposes.
16-5 SECTION 2.11. Sections 20.950(a), (b), (c), and (f),
16-6 Education Code, are amended to read as follows:
16-7 (a) The <Subject to Subsection (f) of this section, the>
16-8 voters of a county education district may exempt from ad valorem
16-9 taxation not less than $3,000 of the appraised value of the
16-10 residence homestead of an individual who is disabled or is 65 or
16-11 older at an election held in the district as provided by this
16-12 section.
16-13 (b) The <At the first regular meeting of the board, the>
16-14 board shall order an election to be held on June 19, 1993 <August
16-15 10, 1991>, on the question of exempting from ad valorem taxation by
16-16 the district an amount of the market value of a residence homestead
16-17 in the district of an individual who is disabled or is 65 or older.
16-18 The amount of the exemption for individuals who are disabled and
16-19 the amount of the exemption for individuals who are 65 or older
16-20 shall each be $10,000. <If the exemption is approved, it takes
16-21 effect only if this section remains in effect after August 10,
16-22 1991, under Subsection (f) of this section.>
16-23 (c) If the exemption is not adopted at the 1993 <1991>
16-24 election and the board subsequently receives a valid petition
16-25 requesting an election for the purpose of adopting the exemption,
16-26 the board shall hold another election on the proposition. The
16-27 petition must be signed by a number of registered voters of the
17-1 district equal to at least five percent of the registered voters
17-2 residing in the district and must state the amount to be exempted.
17-3 The board shall order the election to be held on an authorized
17-4 election date, as prescribed by Section 41.001, Election Code,
17-5 occurring not later than 60 days after the date on which the
17-6 petition is received by the board. If at the election the majority
17-7 of the votes are cast against the proposition, another election for
17-8 the same purpose may not be held earlier than the corresponding
17-9 uniform election date three years after the date of the preceding
17-10 election ordered under this subsection.
17-11 (f) This section does not apply to a county education
17-12 district composed of only one school district. <remains in effect
17-13 after August 10, 1991, only if the constitutional amendment
17-14 proposed by the 72nd Legislature, Regular Session, providing an
17-15 exemption of not less than $3,000 of the market value of a
17-16 residence homestead of an individual who is disabled or who is 65
17-17 or older from ad valorem taxation in county education districts by
17-18 election of the voters, is adopted. If that amendment is not
17-19 adopted, this section has no effect.>
17-20 SECTION 2.12. Sections 20.951(a), (b), (c), and (f),
17-21 Education Code, are amended to read as follows:
17-22 (a) The <Subject to Subsection (f) of this section, the>
17-23 voters of a county education district may provide for the taxation
17-24 of tangible personal property exempt under Section 11.14(a), Tax
17-25 Code, at an election held in the district as provided by this
17-26 section.
17-27 (b) At the first regular meeting of the board, the board
18-1 shall order an election to be held on June 19, 1993 <August 10,
18-2 1991>, on the question of taxation by the district of tangible
18-3 personal property exempt under Section 11.14(a), Tax Code. <If the
18-4 proposition is approved, it takes effect only if this section
18-5 remains in effect after August 10, 1991, under Subsection (f) of
18-6 this section.>
18-7 (c) If the proposition is not adopted at the 1993 <1991>
18-8 election and the board subsequently receives a valid petition
18-9 requesting an election for the purpose of providing for the
18-10 taxation of tangible personal property exempt under Section
18-11 11.14(a), Tax Code, the board shall hold another election on the
18-12 proposition. The petition must be signed by a number of registered
18-13 voters of the district equal to at least five percent of the
18-14 registered voters residing in the district. The board shall order
18-15 the election to be held on an authorized election date, as
18-16 prescribed by Section 41.001, Election Code, occurring not later
18-17 than 60 days after the date on which the petition is received by
18-18 the board. If at the election the majority of the votes are cast
18-19 against the proposition, another election for the same purpose may
18-20 not be held earlier than the corresponding uniform election date
18-21 three years after the date of the preceding election ordered under
18-22 this subsection.
18-23 (f) This section does not apply to a county education
18-24 district composed of only one school district. <remains in effect
18-25 after August 10, 1991, only if the constitutional amendment
18-26 proposed by the 72nd Legislature, Regular Session, providing for
18-27 the taxation of tangible personal property, except structures used
19-1 or occupied as a residence or property used or held for the
19-2 production of income, in county education districts by election of
19-3 the voters is adopted.>
19-4 SECTION 2.13. Section 20.948, Education Code, is repealed.
19-5 SECTION 2.14. An amendment made by this article to Chapter
19-6 16 or 20, Education Code, prevails over any conflicting amendment
19-7 or provision in Article 3 of this Act.
19-8 SECTION 2.15. This article takes effect May 1, 1993, and
19-9 Sections 2.01-2.05 of this article apply beginning with the
19-10 1993-1994 school year, if the constitutional amendment proposed by
19-11 ___J.R. No.___, 73rd Legislature, Regular Session, is not adopted
19-12 by the voters on that date. If that constitutional amendment is
19-13 adopted by the voters, this article has no effect.
19-14 ARTICLE 3.
19-15 SECTION 3.01. Chapter 16, Education Code, is amended to read
19-16 as follows:
19-17 CHAPTER 16. FOUNDATION SCHOOL PROGRAM
19-18 SUBCHAPTER A. GENERAL PROVISIONS
19-19 Sec. 16.001. State Policy. (a) It is the policy of the
19-20 State of Texas that the provision of public education is a state
19-21 responsibility and that a thorough and efficient system be provided
19-22 and substantially financed through state revenue sources so that
19-23 each student enrolled in the public school system shall have access
19-24 to programs and services that are appropriate to his or her
19-25 educational needs and that are substantially equal to those
19-26 available to any similar student, notwithstanding varying local
19-27 economic factors.
20-1 (b) The public school finance system of the State of Texas
20-2 shall adhere to a standard of neutrality which provides for
20-3 substantially equal access to similar revenue per student at
20-4 similar tax effort, considering all state and local tax revenues of
20-5 districts after acknowledging all legitimate student and district
20-6 cost differences.
20-7 Sec. 16.002. Purpose of Foundation School Program. (a) The
20-8 purposes of the Foundation School Program set forth in this chapter
20-9 are to guarantee that each school district in the state has:
20-10 (1) adequate resources to provide each eligible
20-11 student a basic instructional program and facilities suitable to
20-12 the student's educational needs; and
20-13 (2) access to a substantially equalized program of
20-14 financing in excess of basic costs for certain services, as
20-15 provided by this chapter.
20-16 (b) The Foundation School Program consists of two tiers to
20-17 provide for the purposes specified by Subsection (a) of this
20-18 section. The first tier guarantees sufficient financing for all
20-19 school districts to provide a basic program of education that meets
20-20 accreditation and other legal standards. The second tier provides
20-21 a guaranteed yield system of financing to provide all school
20-22 districts with substantially equal access to funds to provide an
20-23 enriched program and additional funds for facilities.
20-24 Sec. 16.003. Student Eligibility. (a) A student is
20-25 entitled to the benefits of the Foundation School Program if he is
20-26 5 years of age or older and under 21 years of age at the beginning
20-27 of the scholastic year and has not graduated from high school.
21-1 (b) A student to whom Subsection (a) of this section does
21-2 not apply is entitled to the benefits of the Foundation School
21-3 Program if the student is enrolled in a prekindergarten class under
21-4 Section 21.136 of this code.
21-5 (c) The commissioner of education, in consultation with the
21-6 Commissioner of Human Services, shall monitor and evaluate
21-7 prekindergarten programs in the State of Texas as to their
21-8 developmental appropriateness. Furthermore, the commissioner of
21-9 education, in consultation with the Commissioner of Human Services,
21-10 shall evaluate the potential for coordination on a statewide basis
21-11 of prekindergarten programs with government-funded early childhood
21-12 care and education programs such as child care administered under
21-13 Chapter 44 of the Human Resources Code and federal Head Start
21-14 programs. This evaluation shall utilize recommendations contained
21-15 in the report to the 71st Legislature required by Chapter 717, Acts
21-16 of the 70th Legislature, Regular Session, 1987. For the purpose of
21-17 providing cost-effective care for children during the full work day
21-18 with developmentally appropriate curriculum, the commissioners
21-19 shall investigate the use of existing child care program sites as
21-20 prekindergarten sites. Following the evaluation required by this
21-21 section, the commissioners, in cooperation with school districts
21-22 and other program administrators, shall integrate programs, staff,
21-23 and program sites for prekindergarten, child care, and federal Head
21-24 Start programs to the greatest extent possible.
21-25 (d) A child may be enrolled in the first grade if he is at
21-26 least six years of age at the beginning of the scholastic year or
21-27 has been enrolled in the first grade or has completed kindergarten
22-1 in the public schools in another state prior to transferring to a
22-2 Texas public school.
22-3 Sec. 16.005. Administration of the Program. The
22-4 commissioner of education, in accordance with the rules of the
22-5 State Board of Education, shall take such action and require such
22-6 reports consistent with the terms of this chapter as may be
22-7 necessary to implement and administer the Foundation School
22-8 Program.
22-9 Sec. 16.006. Average Daily Attendance. (a) In this
22-10 chapter, average daily attendance is determined by the daily
22-11 attendance as averaged each month of the minimum school year as
22-12 described under Section 16.052(a) of this code.
22-13 (b) A school district that experiences a decline of two
22-14 percent or more in average daily attendance as a result of the
22-15 closing or reduction in personnel of a military base shall be
22-16 funded on the basis of the actual average daily attendance of the
22-17 immediately preceding school year.
22-18 (c) The commissioner of education shall adjust the average
22-19 daily attendance of school districts that have a significant
22-20 percentage of students whose parent or guardian is a migrant
22-21 worker. For the purposes of this subsection, "migrant worker" has
22-22 the meaning assigned by Section 21.5515 of this code.
22-23 (d) The commissioner may adjust the average daily attendance
22-24 of a school district in which a disaster, flood, extreme weather
22-25 condition, fuel curtailment, or other calamity has a significant
22-26 effect on the district's attendance.
22-27 Sec. 16.007. Public Education Information Management System
23-1 (PEIMS). (a) Each school district and each county education
23-2 district shall participate in the Public Education Information
23-3 Management System (PEIMS) and shall provide through that system
23-4 information required for the administration of this chapter and of
23-5 other appropriate provisions of this code.
23-6 (b) Each school district shall use a uniform accounting
23-7 system adopted by the commissioner of education for the data
23-8 required to be reported for the Public Education Information
23-9 Management System.
23-10 (c) The Central Education Agency shall report annually to
23-11 the Legislative Education Board the financial status of each county
23-12 education district. The report shall include the total state and
23-13 local education revenues for each tier of the Foundation School
23-14 Program.
23-15 Sec. 16.008. EQUALIZED FUNDING ELEMENTS. (a) The
23-16 Legislative Education Board shall adopt rules, subject to
23-17 appropriate notice and opportunity for public comment, for the
23-18 calculation for each year of a biennium of the qualified funding
23-19 elements under Section 16.256(e) of this code necessary to achieve
23-20 the state policy under Section 16.001 of this code not later than
23-21 the 1994-1995 school year and for each school year thereafter.
23-22 (b) Beginning in 1992, not later than October 1 preceding
23-23 each regular session of the legislature, the board shall report the
23-24 equalized funding elements to the foundation school fund budget
23-25 committee, the commissioner of education, and the legislature.
23-26 <Sec. 16.009. REVENUE LIMIT. (a) The revenue limit is an
23-27 amount equal to 110 percent of the amount of state and local funds
24-1 guaranteed under the Foundation School Program per student in
24-2 weighted average daily attendance to each school district at a
24-3 total tax rate of $0.25 per $100 of taxable value of property as
24-4 calculated for the 1994-1995 school year.>
24-5 <(b) Not later than April 15, the commissioner of education
24-6 shall estimate the revenue limit for each school district for the
24-7 current school year and shall certify that amount to each school
24-8 district.>
24-9 <(c) Not later than August 15 of each year the commissioner
24-10 of education shall determine as nearly as possible for the current
24-11 school year:>
24-12 <(1) the total amount of state and local funds per
24-13 student in weighted average daily attendance available in each
24-14 school district; and>
24-15 <(2) the total amount of state and local funds per
24-16 student in weighted average daily attendance required for debt
24-17 service in each school district.>
24-18 <(d) The commissioner shall determine the total number of
24-19 students in weighted average daily attendance in school districts
24-20 in which the amount specified in Subsection (c)(1) of this section,
24-21 less the amount specified in Subsection (c)(2) of this section,
24-22 exceeds the revenue limit.>
24-23 <(e) If the total number of students in weighted average
24-24 daily attendance in districts with state and local revenues
24-25 exceeding the revenue limit equals or exceeds two percent of the
24-26 total number of students in weighted average daily attendance for
24-27 the current school year, no school district may levy a tax at a
25-1 rate that would result in an amount of state and local funds,
25-2 excluding funds required for debt service, during the next school
25-3 year that exceeds the revenue limit, except that those districts
25-4 exceeding the revenue limit may maintain during the next school
25-5 year the total amount of state and local funds per student in
25-6 weighted average daily attendance for the current school year. The
25-7 commissioner shall notify those districts in which revenues are
25-8 subject to the limitation imposed in this subsection.>
25-9 <(f) In this section:>
25-10 <(1) "Weighted student in average daily attendance"
25-11 has the meaning assigned in Section 16.302 of this code.>
25-12 <(2) "Taxable value of property" has the meaning
25-13 assigned in Section 11.86 of this code.>
25-14 Sec. 16.010. DEFINITION. In this chapter, "school district"
25-15 does not include a county education district unless expressly
25-16 included.
25-17 Sec. 16.011. NOTICE OF YIELDS TO BE PUBLISHED. (a) Not
25-18 earlier than the 30th day or later than the seventh day before the
25-19 date of adopting a tax rate for <the years 1991, 1992, 1993, and>
25-20 1994, a school district shall publish the following notice, using
25-21 the yields and tax rates certified by the commissioner:
25-22 "NOTICE OF COMPARABLE TAX RATES AND REVENUES
25-23 "The legislature has enacted a statute on school funding to
25-24 comply with a court mandate enforcing the state constitution.
25-25 Under prior statutes, the tax rate for last year provides _____ per
25-26 student in state and local revenues. Under this statute, that same
25-27 rate now provides _____ per student in state and local revenues.
26-1 "State law <only requires a minimum tax rate of _____ for
26-2 county education districts. State law> does not require a school
26-3 district to adopt <additional> taxes that are in addition to county
26-4 education district taxes. Neither does state law require a school
26-5 district to adopt a tax rate that maximizes the receipt of state
26-6 funds.
26-7 "The board of trustees of the _____ School District hereby
26-8 gives notice that it is considering the adoption of a tax rate of
26-9 _____ that will provide _____ per student in state and local
26-10 revenues."
26-11 (b) If a district is required to give public notice of a
26-12 hearing under Section 26.06, Tax Code, the notice described by
26-13 Subsection (a) of this section may be included in the required
26-14 notice under Section 26.06, Tax Code.
26-15 (c) The notice described by Subsection (a) of this section
26-16 shall be published in the two newspapers with the largest
26-17 circulation within the school district unless only one newspaper is
26-18 in general circulation within the district. The notice may not be
26-19 smaller than one-quarter page of a standard-size or a tabloid-size
26-20 newspaper, and the headline must be 18-point or larger type.
26-21 (d) The notice described by Subsection (a) of this section
26-22 must also be included in the tax bill or a separate statement
26-23 accompanying the tax bill.
26-24 (e) The commissioner shall adopt rules to implement this
26-25 section.
26-26 (f) This section expires January 1, 1995.
26-27 SUBCHAPTER B. REQUIREMENTS FOR DISTRICT PARTICIPATION IN THE
27-1 FOUNDATION SCHOOL PROGRAM FUND
27-2 Sec. 16.051. Required Compliance. In order to receive
27-3 financial support from the Foundation School Fund, a school
27-4 district must comply with the standards set forth in this
27-5 subchapter.
27-6 Sec. 16.052. OPERATION OF SCHOOLS; TEACHER PREPARATION AND
27-7 STAFF DEVELOPMENT. (a) Each school district must provide for not
27-8 less than 180 days of instruction for students and not less than
27-9 three days of preparation for teachers for each school year, except
27-10 as provided in Subsection (c) of this section.
27-11 (b) Each school district must provide for not less than 20
27-12 hours of staff development training under guidelines provided by
27-13 the commissioner of education. The training provided must include
27-14 technology training and must occur during regular hours of required
27-15 teacher service. On the request of a teacher, a school district
27-16 may credit the teacher compensatory time to be applied toward the
27-17 number of training hours required under this subsection for
27-18 workshops, conferences, or other professional training that the
27-19 teacher has attended.
27-20 (c) The commissioner of education may approve the operation
27-21 of schools for less than the number of days of instruction and
27-22 teacher preparation otherwise required when disasters, floods,
27-23 extreme weather conditions, fuel curtailments, or other calamities
27-24 have caused the closing of the school.
27-25 (d) Each school district may reserve three hours of the
27-26 first preparation day provided each school year under Subsection
27-27 (a) of this section for faculty staff meetings.
28-1 Sec. 16.053. ACCREDITATION. Each school district must be
28-2 accredited by the Central Education Agency.
28-3 Sec. 16.054. Student/Teacher Ratios; Class Size.
28-4 (a) Except as provided by Subsection (b) of this section, each
28-5 school district must employ a sufficient number of certified
28-6 teachers to maintain an average ratio of not less than one teacher
28-7 for each 20 students in average daily attendance.
28-8 (b) A school district may not enroll more than 22 students
28-9 in a kindergarten, first, second, third, or fourth grade class.
28-10 This requirement shall not apply during the last 12 weeks of any
28-11 school year.
28-12 (c) In determining the number of students to enroll in any
28-13 class, a district shall consider the subject to be taught, the
28-14 teaching methodology to be used, and any need for individual
28-15 instruction.
28-16 (d) On application of a school district, the commissioner
28-17 may except the district from the limits in Subsection (b) of this
28-18 section if the commissioner finds the limits work an undue hardship
28-19 on the district. An exception expires at the end of the semester
28-20 for which it is granted, and the commissioner may not grant an
28-21 exception for more than one semester at a time.
28-22 (e) The commissioner shall report to the legislature each
28-23 biennium regarding compliance with this section. The report must
28-24 include:
28-25 (1) a statement of the number of school districts
28-26 granted an exception under Subsection (d) of this section; and
28-27 (2) an estimate of the total cost incurred by school
29-1 districts in that biennium in complying with this section.
29-2 Sec. 16.055. Compensation of Professional and
29-3 Paraprofessional Personnel. (a) A school district must pay each
29-4 employee who is qualified for and employed in a position classified
29-5 under the Texas Public Education Compensation Plan set forth in
29-6 Section 16.056 of this chapter not less than the minimum monthly
29-7 base salary, plus increments for teaching experience, specified for
29-8 the position.
29-9 (b) Contracts for personnel shall be made on the basis of a
29-10 minimum of 10 months' service, which must include the number of
29-11 days of instruction for students and days of preparation for
29-12 personnel required by Section 16.052 of this code. The days of
29-13 preparation required herein shall be conducted by local boards of
29-14 education under rules and regulations established by the State
29-15 Board of Education that are consistent with the state accreditation
29-16 standards for program planning, preparation, and improvement.
29-17 Personnel employed for more than 10 months shall be paid not less
29-18 than the minimum monthly base pay plus increments for experience
29-19 for each month of actual employment. Personnel employed for 11
29-20 months at pay grades 1-11 must render 202 days of service, and
29-21 personnel employed for 12 months at pay grades 1-11 must render 220
29-22 days of service. Personnel employed for 11 months at pay grades
29-23 12-18 must render 207 days of service, and personnel employed for
29-24 12 months at pay grades 12-18 must render 226 days of service.
29-25 However, the number of days of service required by this subsection
29-26 may be reduced by the commissioner under Section 16.052(c) of this
29-27 code, and the reduction shall not reduce the total salaries of
30-1 personnel.
30-2 (c) Notwithstanding Subsection (b) of this section, a
30-3 vocational agriculture teacher employed for 12 months shall render
30-4 226 days of service regardless of pay grade.
30-5 Sec. 16.056. Texas Public Education Compensation Plan.
30-6 (a) School district personnel who are qualified for and employed
30-7 in positions described in Subsection (d) of this section shall be
30-8 paid not less than the monthly base salary, plus increments for
30-9 teaching experience, set forth in Subsection (c) of this section,
30-10 or greater amounts provided by appropriation.
30-11 (b) Each individual shall advance one step per each year of
30-12 experience until step 10 is reached. For each year, up to a
30-13 maximum of two years, of work experience required for certification
30-14 in a vocational field, a vocational teacher who is certified in
30-15 that field is entitled to salary step credit as if the work
30-16 experience were teaching experience.
30-17 (c) SALARY SCHEDULE BY STEPS
30-18 0 1 2 3 4 5 6 7 8 9 10
30-19 1700 1814 1928 2042 2156 2270 2384 2498 2612 2726 2840
30-20 (d) The following positions are entitled to the minimum
30-21 monthly salary set by Subsection (c) of this section for the number
30-22 of annual contract months specified:
30-23 No. Class Title
30-24 Months Paid
30-25 10 Nurse, R.N. and/or
30-26 Bachelor's Degree
30-27 10 Special Education Related
31-1 Service Personnel (other
31-2 than Occupational or
31-3 Physical Therapist),
31-4 Bachelor's Degree
31-5 10 Teacher, Bachelor's Degree
31-6 10 Vocational Teacher,
31-7 11 Bachelor's Degree and/or