By: Haley S.B. No. 313
73R4188 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 SECTION 1. 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
1-24 purposes of the Foundation School Program set forth in this chapter
2-1 are to guarantee that each school district in the state has:
2-2 (1) adequate resources to provide each eligible
2-3 student a basic instructional program and facilities suitable to
2-4 the student's educational needs; and
2-5 (2) access to a substantially equalized program of
2-6 financing in excess of basic costs for certain services, as
2-7 provided by this chapter.
2-8 (b) The Foundation School Program consists of two tiers to
2-9 provide for the purposes specified by Subsection (a) of this
2-10 section. The first tier guarantees sufficient financing for all
2-11 school districts to provide a basic program of education that meets
2-12 accreditation and other legal standards. The second tier provides
2-13 a guaranteed yield system of financing to provide all school
2-14 districts with substantially equal access to funds to provide an
2-15 enriched program and additional funds for facilities.
2-16 Sec. 16.003. STUDENT ELIGIBILITY. (a) A student is
2-17 entitled to the benefits of the Foundation School Program if he is
2-18 5 years of age or older and under 21 years of age at the beginning
2-19 of the scholastic year and has not graduated from high school.
2-20 (b) A student to whom Subsection (a) of this section does
2-21 not apply is entitled to the benefits of the Foundation School
2-22 Program if the student is enrolled in a prekindergarten class under
2-23 Section 21.136 of this code.
2-24 (c) The commissioner of education, in consultation with the
2-25 Commissioner of Human Services, shall monitor and evaluate
2-26 prekindergarten programs in the State of Texas as to their
2-27 developmental appropriateness. Furthermore, the commissioner of
3-1 education, in consultation with the Commissioner of Human Services,
3-2 shall evaluate the potential for coordination on a statewide basis
3-3 of prekindergarten programs with government-funded early childhood
3-4 care and education programs such as child care administered under
3-5 Chapter 44 of the Human Resources Code and federal Head Start
3-6 programs. This evaluation shall utilize recommendations contained
3-7 in the report to the 71st Legislature required by Chapter 717, Acts
3-8 of the 70th Legislature, Regular Session, 1987. For the purpose of
3-9 providing cost-effective care for children during the full work day
3-10 with developmentally appropriate curriculum, the commissioners
3-11 shall investigate the use of existing child care program sites as
3-12 prekindergarten sites. Following the evaluation required by this
3-13 section, the commissioners, in cooperation with school districts
3-14 and other program administrators, shall integrate programs, staff,
3-15 and program sites for prekindergarten, child care, and federal Head
3-16 Start programs to the greatest extent possible.
3-17 (d) A child may be enrolled in the first grade if he is at
3-18 least six years of age at the beginning of the scholastic year or
3-19 has been enrolled in the first grade or has completed kindergarten
3-20 in the public schools in another state prior to transferring to a
3-21 Texas public school.
3-22 Sec. 16.004. ADMINISTRATIVE COSTS GUIDELINES. The
3-23 commissioner of education shall adopt guidelines for reasonable
3-24 costs for the administration of foundation school programs by
3-25 school districts.
3-26 Sec. 16.005. ADMINISTRATION OF THE PROGRAM. The
3-27 commissioner of education, in accordance with the rules of the
4-1 State Board of Education, shall take such action and require such
4-2 reports consistent with the terms of this chapter as may be
4-3 necessary to implement and administer the Foundation School
4-4 Program.
4-5 Sec. 16.006. AVERAGE DAILY ATTENDANCE. (a) In this
4-6 chapter, average daily attendance is determined by the daily
4-7 attendance as averaged each month of the minimum school year as
4-8 described under Section 16.052(a) of this code.
4-9 (b) A school district that experiences a decline of two
4-10 percent or more in average daily attendance as a result of the
4-11 closing or reduction in personnel of a military base shall be
4-12 funded on the basis of the actual average daily attendance of the
4-13 immediately preceding school year.
4-14 (c) The commissioner of education shall adjust the average
4-15 daily attendance of school districts that have a significant
4-16 percentage of students whose parent or guardian is a migrant
4-17 worker. For the purposes of this subsection, "migrant worker" has
4-18 the meaning assigned by Section 21.5515 of this code.
4-19 (d) The commissioner may adjust the average daily attendance
4-20 of a school district in which a disaster, flood, extreme weather
4-21 condition, fuel curtailment, or other calamity has a significant
4-22 effect on the district's attendance.
4-23 Sec. 16.007. PUBLIC EDUCATION INFORMATION MANAGEMENT SYSTEM
4-24 (PEIMS). (a) Each school district <and each county education
4-25 district> shall participate in the Public Education Information
4-26 Management System (PEIMS) and shall provide through that system
4-27 information required for the administration of this chapter and of
5-1 other appropriate provisions of this code.
5-2 (b) Each school district shall use a uniform accounting
5-3 system adopted by the commissioner of education for the data
5-4 required to be reported for the Public Education Information
5-5 Management System.
5-6 <(c) The Central Education Agency shall report annually to
5-7 the Legislative Education Board the financial status of each county
5-8 education district. The report shall include the total state and
5-9 local education revenues for each tier of the Foundation School
5-10 Program.>
5-11 Sec. 16.008. EQUALIZED FUNDING ELEMENTS. (a) The
5-12 Legislative Education Board shall adopt rules, subject to
5-13 appropriate notice and opportunity for public comment, for the
5-14 calculation for each year of a biennium of the qualified funding
5-15 elements under Section 16.256(e) of this code necessary to achieve
5-16 the state policy under Section 16.001 of this code not later than
5-17 the 1994-1995 school year and for each school year thereafter.
5-18 (b) Beginning in 1992, not later than October 1 preceding
5-19 each regular session of the legislature, the board shall report the
5-20 equalized funding elements to the foundation school fund budget
5-21 committee, the commissioner of education, and the legislature.
5-22 Sec. 16.009. REVENUE LIMIT. (a) The revenue limit is an
5-23 amount equal to 110 percent of the amount of state and local funds
5-24 guaranteed under the Foundation School Program per student in
5-25 weighted average daily attendance to each school district at a
5-26 total tax rate of $1.25 <$0.25> per $100 of taxable value of
5-27 property as calculated for the 1994-1995 school year.
6-1 (b) Not later than April 15, the commissioner of education
6-2 shall estimate the revenue limit for each school district for the
6-3 current school year and shall certify that amount to each school
6-4 district.
6-5 (c) Not later than August 15 of each year the commissioner
6-6 of education shall determine as nearly as possible for the current
6-7 school year:
6-8 (1) the total amount of state and local funds per
6-9 student in weighted average daily attendance available in each
6-10 school district; and
6-11 (2) the total amount of state and local funds per
6-12 student in weighted average daily attendance required for debt
6-13 service in each school district.
6-14 (d) The commissioner shall determine the total number of
6-15 students in weighted average daily attendance in school districts
6-16 in which the amount specified in Subsection (c)(1) of this section,
6-17 less the amount specified in Subsection (c)(2) of this section,
6-18 exceeds the revenue limit.
6-19 (e) If the total number of students in weighted average
6-20 daily attendance in districts with state and local revenues
6-21 exceeding the revenue limit equals or exceeds two percent of the
6-22 total number of students in weighted average daily attendance for
6-23 the current school year, no school district may levy a tax at a
6-24 rate that would result in an amount of state and local funds,
6-25 excluding funds required for debt service, during the next school
6-26 year that exceeds the revenue limit, except that those districts
6-27 exceeding the revenue limit may maintain during the next school
7-1 year the total amount of state and local funds per student in
7-2 weighted average daily attendance for the current school year. The
7-3 commissioner shall notify those districts in which revenues are
7-4 subject to the limitation imposed in this subsection.
7-5 (f) In this section:
7-6 (1) "Weighted student in average daily attendance" has
7-7 the meaning assigned in Section 16.302 of this code.
7-8 (2) "Taxable value of property" has the meaning
7-9 assigned in Section 11.86 of this code.
7-10 Sec. 16.010. TEMPORARY FUNDING ELEMENTS. (a)
7-11 Notwithstanding any provision of this code to the contrary, for
7-12 each of the 1993-1994 and 1994-1995 school years:
7-13 (1) the basic allotment under Section 16.101 of this
7-14 code is $2,400 or a greater amount provided by appropriation;
7-15 (2) the transportation allotment under Section 16.156
7-16 of this code is the allotment provided by appropriation for the
7-17 1992-1993 school year;
7-18 (3) the technology allotment under Sections 16.160 and
7-19 14.063 of this code is $30;
7-20 (4) for the purposes of the local fund assignment,
7-21 "TR" under Section 16.252 of this code is $0.82; and
7-22 (5) for the purposes of the guaranteed yield
7-23 allotment, "GL" under Section 16.302 of this code is $22.50.
7-24 (b) For each of the 1993-1994 and 1994-1995 school years, a
7-25 school district shall allocate to each special program or purpose
7-26 for which an allotment is provided under Subchapter D of this
7-27 chapter an amount that bears the same proportion to the district's
8-1 total state and local funds under Section 16.011 of this code that
8-2 the district's allotment under Subchapter D bears to its total
8-3 foundation school program costs as computed using the funding
8-4 elements provided under Subsection (a) of this section.
8-5 (c) This section expires September 1, 1995.
8-6 Sec. 16.011. FUNDING FOR THE 1993-1994 AND 1994-1995 SCHOOL
8-7 YEARS. (a) Notwithstanding other provisions of this chapter, the
8-8 amount of state funds to which a district is entitled under the
8-9 Foundation School Program for the 1993-1994 and 1994-1995 school
8-10 years is governed by the provisions of this section.
8-11 (b) Except as provided by Subsection (c) of this section,
8-12 the maximum amount of total state and local funds per weighted
8-13 student guaranteed to each school district under the Foundation
8-14 School Program for a school year to which this section applies is
8-15 the sum of:
8-16 (1) the amount of the district's total state and local
8-17 funds per weighted student for the 1992-1993 school year, less the
8-18 amount per weighted student paid by the district for debt service
8-19 for that school year; and
8-20 (2) the amount per weighted student due in the current
8-21 school year for the district's debt service.
8-22 (c) If a district's taxable value of property per weighted
8-23 student is less than the average taxable value of property per
8-24 weighted student for all school districts in the state, the maximum
8-25 amount per weighted student guaranteed to the district under the
8-26 Foundation School Program is increased by an amount determined by
8-27 the following formula:
9-1 where:
9-2 "SPR" is the amount per weighted student guaranteed to the
9-3 district in addition to the amount provided by Subsection (b) of
9-4 this section;
9-5 "T" is the portion of the district's tax rate that exceeds
9-6 the sum of the rates described by Subdivisions (1) and (2) of
9-7 Subsection (d) of this section, up to $0.05;
9-8 "DPV" is the district's taxable value of property; and
9-9 "SPV" is the statewide taxable value of property.
9-10 (d) To qualify for the maximum amount per weighted student
9-11 guaranteed to a school district under this section, the district
9-12 must levy an ad valorem tax rate equal to the sum of:
9-13 (1) the greater of the maximum maintenance rate
9-14 provided by statute that may be imposed by a school district and
9-15 the rate that results in a district levy that, when reduced by the
9-16 amount of debt service due in the current school year, bears the
9-17 same proportion to the district's taxable value of property that
9-18 the district's levy for the 1992-1993 school year less the amount
9-19 paid by the district for debt service bore to its taxable value of
9-20 property for that school year;
9-21 (2) the rate that results for the district in a total
9-22 amount of local funds and state funds under Subchapter H of this
9-23 chapter equal to the amount provided under Subsection (b)(2) of
9-24 this section; and
9-25 (3) a rate that when applied to the quotient of the
9-26 statewide taxable value of property divided by 100 results in an
9-27 amount equal to the difference between:
10-1 (A) the total amount guaranteed to school
10-2 districts under Subsections (b) and (c) of this section less the
10-3 sum of the amounts that result from applying the rate determined
10-4 for each district under Subdivisions (1) and (2) of this subsection
10-5 in each district; and
10-6 (B) the amount appropriated from the Foundation
10-7 School Program for distribution to school districts under this
10-8 section for the appropriate school year.
10-9 (e) To qualify for the total amount guaranteed by Subsection
10-10 (b)(1) of this section a school district must levy an amount of ad
10-11 valorem taxes that is not less than the levy that results from
10-12 applying a rate equal to the sum of Subdivisions (1) and (2) of
10-13 Subsection (d) of this section. If the district levies a lesser
10-14 amount, the amount guaranteed to the district under Subsection
10-15 (b)(1) of this section is reduced by multiplying that amount by a
10-16 fraction, the numerator of which is the district's actual levy and
10-17 the denominator of which is the levy required to qualify for the
10-18 total amount guaranteed under Subsection (b)(1) of this section.
10-19 (f) The amount to be distributed to each school district
10-20 from the Foundation School Fund under this section is equal to the
10-21 difference between:
10-22 (1) the amount guaranteed to the district under this
10-23 section less the amount distributed to the district from the
10-24 available school fund; and
10-25 (2) the amount that results from applying the rate
10-26 determined under Subsection (d) of this section in the district.
10-27 (g) In this section, the levy that results in a district is
11-1 determined by applying a rate to the quotient of the district's
11-2 taxable value of property divided by 100.
11-3 (h) A district may apply to the commissioner of education to
11-4 substitute its operation expenditures per weighted student for its
11-5 revenue under Subsection (b)(1) of this section. The commissioner
11-6 may grant the application if the commissioner finds that the
11-7 revenue is not representative of the district's expenditures,
11-8 excluding expenditures for the financing of bonds issued by the
11-9 district.
11-10 (i) In this section:
11-11 (1) "Debt service" means payments of principal and
11-12 interest on bonded indebtedness.
11-13 (2) "Local funds" means local ad valorem tax revenue.
11-14 (3) "State funds" excludes funds for the provision of
11-15 free textbooks, contributions to a retirement system, or amounts
11-16 set aside or charged to school districts by statute or
11-17 appropriation for studies, testing, special projects, or other
11-18 special purposes.
11-19 (4) "Taxable value of property" means the value
11-20 determined under Section 11.86 of this code.
11-21 (5) "Weighted student" has the meaning assigned to
11-22 weighted student in average daily attendance by Section 16.302 of
11-23 this code.
11-24 Sec. 16.012. WAIVERS FOR THE 1993-1994 AND 1994-1995 SCHOOL
11-25 YEARS. (a) It is the intent of the legislature that no additional
11-26 statutory or regulatory mandates be imposed on school districts
11-27 during the fiscal biennium ending August 31, 1995.
12-1 (b) During the fiscal biennium ending August 31, 1995, a
12-2 school district that is unable to comply with all statutory and
12-3 regulatory mandates without increasing its ad valorem tax rate for
12-4 the purpose of complying with those mandates is exempt from the
12-5 mandates included under Subsection (c) of this section to the
12-6 extent necessary for the district to avoid the increase in its tax
12-7 rate.
12-8 (c) The mandates from which a school district may elect to
12-9 exercise an exemption to avoid an increase in its tax rate are:
12-10 (1) appraising teachers and advancing teachers on the
12-11 career ladder under Subchapter E, Chapter 13, of this code;
12-12 (2) filing a technology plan under Section 14.065 of
12-13 this code;
12-14 (3) providing not less than 20 hours of staff
12-15 development training under Section 16.052 of this code;
12-16 (4) appointing one or more attendance committees under
12-17 Section 21.041 of this code;
12-18 (5) converting its motor vehicle fleet to alternative
12-19 fuels in the percentage required under Section 21.174(d)(1) of this
12-20 code;
12-21 (6) filing registration cards with the State
12-22 Department of Education under Section 21.253 of this code;
12-23 (7) adopting and implementing a discipline management
12-24 program under Subchapter R, Chapter 21, of this code;
12-25 (8) complying with the recycling requirements under
12-26 Sections 361.425 and 361.426, Health and Safety Code;
12-27 (9) complying with the Hazard Communication Act
13-1 (Chapter 502, Health and Safety Code);
13-2 (10) establishing standards for an integrated pest
13-3 management program under the Texas Structural Pest Control Act
13-4 (Article 135b-6, Vernon's Texas Civil Statutes) and allowing a
13-5 school employee to engage in structural pest control on school
13-6 district premises only if the employee is certified as a
13-7 noncommercial applicator under that Act;
13-8 (11) authorizing a person to engage in asbestos
13-9 removal only if the person is licensed by the Texas Department of
13-10 Health under the Texas Asbestos Health Protection Act (Article
13-11 4477-3a, Vernon's Texas Civil Statutes); and
13-12 (12) paying the costs to a law enforcement agency of
13-13 providing criminal history information as required by
13-14 Section 411.042(d), Government Code; by Section 9 of the open
13-15 records law, Chapter 424, Acts of the 63rd Legislature, Regular
13-16 Session, 1973 (Article 6252-17a, Vernon's Texas Civil Statutes); or
13-17 by other statute or regulation.
13-18 (d) A district that exercises one or more exemptions under
13-19 this section shall notify the commissioner of education of the
13-20 district's action. The district shall specify in its notice the
13-21 reason for the necessity of an exemption, each exemption exercised,
13-22 and the amount of cost savings to the district as a result of the
13-23 exercise of the exemption. If, upon investigation, the
13-24 commissioner of education determines that the district's exercise
13-25 of an exemption under this section is unjustified, the commissioner
13-26 may enter an order denying the school district the exemption and
13-27 requiring the district to comply with the mandate.
14-1 (e) This section expires September 1, 1995. <DEFINITION.
14-2 In this chapter, "school district" does not include a county
14-3 education district unless expressly included.>
14-4 <Sec. 16.011. NOTICE OF YIELDS TO BE PUBLISHED. (a) Not
14-5 earlier than the 30th day or later than the seventh day before the
14-6 date of adopting a tax rate for the years 1991, 1992, 1993, and
14-7 1994, a school district shall publish the following notice, using
14-8 the yields and tax rates certified by the commissioner:>
14-9 <"NOTICE OF COMPARABLE TAX RATES AND REVENUES>
14-10 <"The legislature has enacted a statute on school funding to
14-11 comply with a court mandate enforcing the state constitution.
14-12 Under prior statutes, the tax rate for last year provides _____ per
14-13 student in state and local revenues. Under this statute, that same
14-14 rate now provides _____ per student in state and local revenues.>
14-15 <"State law only requires a minimum tax rate of _____ for
14-16 county education districts. State law does not require a school
14-17 district to adopt additional taxes. Neither does state law require
14-18 a school district to adopt a tax rate that maximizes the receipt of
14-19 state funds.>
14-20 <"The board of trustees of the _____ School District hereby
14-21 gives notice that it is considering the adoption of a tax rate of
14-22 _____ that will provide _____ per student in state and local
14-23 revenues.">
14-24 <(b) If a district is required to give public notice of a
14-25 hearing under Section 26.06, Tax Code, the notice described by
14-26 Subsection (a) of this section may be included in the required
14-27 notice under Section 26.06, Tax Code.>
15-1 <(c) The notice described by Subsection (a) of this section
15-2 shall be published in the two newspapers with the largest
15-3 circulation within the school district unless only one newspaper is
15-4 in general circulation within the district. The notice may not be
15-5 smaller than one-quarter page of a standard-size or a tabloid-size
15-6 newspaper, and the headline must be 18-point or larger type.>
15-7 <(d) The notice described by Subsection (a) of this section
15-8 must also be included in the tax bill or a separate statement
15-9 accompanying the tax bill.>
15-10 <(e) The commissioner shall adopt rules to implement this
15-11 section.>
15-12 <(f) This section expires January 1, 1995.>
15-13 SUBCHAPTER B. REQUIREMENTS FOR DISTRICT PARTICIPATION IN THE
15-14 FOUNDATION SCHOOL PROGRAM FUND
15-15 Sec. 16.051. REQUIRED COMPLIANCE. In order to receive
15-16 financial support from the Foundation School Fund, a school
15-17 district must comply with the standards set forth in this
15-18 subchapter.
15-19 Sec. 16.052. OPERATION OF SCHOOLS; TEACHER PREPARATION AND
15-20 STAFF DEVELOPMENT. (a) Each school district must provide for not
15-21 less than 180 days of instruction for students and not less than
15-22 three days of preparation for teachers for each school year, except
15-23 as provided in Subsection (c) of this section.
15-24 (b) Each school district must provide for not less than 20
15-25 hours of staff development training under guidelines provided by
15-26 the commissioner of education. The training provided must include
15-27 technology training and must occur during regular hours of required
16-1 teacher service. On the request of a teacher, a school district
16-2 may credit the teacher compensatory time to be applied toward the
16-3 number of training hours required under this subsection for
16-4 workshops, conferences, or other professional training that the
16-5 teacher has attended.
16-6 (c) The commissioner of education may approve the operation
16-7 of schools for less than the number of days of instruction and
16-8 teacher preparation otherwise required when disasters, floods,
16-9 extreme weather conditions, fuel curtailments, or other calamities
16-10 have caused the closing of the school.
16-11 (d) Each school district may reserve three hours of the
16-12 first preparation day provided each school year under Subsection
16-13 (a) of this section for faculty staff meetings.
16-14 Sec. 16.053. ACCREDITATION. Each school district must be
16-15 accredited by the Central Education Agency.
16-16 Sec. 16.054. STUDENT/TEACHER RATIOS; CLASS SIZE.
16-17 (a) Except as provided by Subsection (b) of this section, each
16-18 school district must employ a sufficient number of certified
16-19 teachers to maintain an average ratio of not less than one teacher
16-20 for each 20 students in average daily attendance.
16-21 (b) A school district may not enroll more than 22 students
16-22 in a kindergarten, first, second, third, or fourth grade class.
16-23 This requirement shall not apply during the last 12 weeks of any
16-24 school year.
16-25 (c) In determining the number of students to enroll in any
16-26 class, a district shall consider the subject to be taught, the
16-27 teaching methodology to be used, and any need for individual
17-1 instruction.
17-2 (d) On application of a school district, the commissioner
17-3 may except the district from the limits in Subsection (b) of this
17-4 section if the commissioner finds the limits work an undue hardship
17-5 on the district. An exception expires at the end of the semester
17-6 for which it is granted, and the commissioner may not grant an
17-7 exception for more than one semester at a time.
17-8 (e) The commissioner shall report to the legislature each
17-9 biennium regarding compliance with this section. The report must
17-10 include:
17-11 (1) a statement of the number of school districts
17-12 granted an exception under Subsection (d) of this section; and
17-13 (2) an estimate of the total cost incurred by school
17-14 districts in that biennium in complying with this section.
17-15 Sec. 16.055. COMPENSATION OF PROFESSIONAL AND
17-16 PARAPROFESSIONAL PERSONNEL. (a) A school district must pay each
17-17 employee who is qualified for and employed in a position classified
17-18 under the Texas Public Education Compensation Plan set forth in
17-19 Section 16.056 of this chapter not less than the minimum monthly
17-20 base salary, plus increments for teaching experience, specified for
17-21 the position.
17-22 (b) Contracts for personnel shall be made on the basis of a
17-23 minimum of 10 months' service, which must include the number of
17-24 days of instruction for students and days of preparation for
17-25 personnel required by Section 16.052 of this code. The days of
17-26 preparation required herein shall be conducted by local boards of
17-27 education under rules and regulations established by the State
18-1 Board of Education that are consistent with the state accreditation
18-2 standards for program planning, preparation, and improvement.
18-3 Personnel employed for more than 10 months shall be paid not less
18-4 than the minimum monthly base pay plus increments for experience
18-5 for each month of actual employment. Personnel employed for 11
18-6 months at pay grades 1-11 must render 202 days of service, and
18-7 personnel employed for 12 months at pay grades 1-11 must render 220
18-8 days of service. Personnel employed for 11 months at pay grades
18-9 12-18 must render 207 days of service, and personnel employed for
18-10 12 months at pay grades 12-18 must render 226 days of service.
18-11 However, the number of days of service required by this subsection
18-12 may be reduced by the commissioner under Section 16.052(c) of this
18-13 code, and the reduction shall not reduce the total salaries of
18-14 personnel.
18-15 (c) Notwithstanding Subsection (b) of this section, a
18-16 vocational agriculture teacher employed for 12 months shall render
18-17 226 days of service regardless of pay grade.
18-18 Sec. 16.056. TEXAS PUBLIC EDUCATION COMPENSATION PLAN.
18-19 (a) School district personnel who are qualified for and employed
18-20 in positions described in Subsection (d) of this section shall be
18-21 paid not less than the monthly base salary, plus increments for
18-22 teaching experience, set forth in Subsection (c) of this section,
18-23 or greater amounts provided by appropriation.
18-24 (b) Each individual shall advance one step per each year of
18-25 experience until step 10 is reached. For each year, up to a
18-26 maximum of two years, of work experience required for certification
18-27 in a vocational field, a vocational teacher who is certified in
19-1 that field is entitled to salary step credit as if the work
19-2 experience were teaching experience.
19-3 (c) SALARY SCHEDULE BY STEPS
19-4 0 1 2 3 4 5 6 7 8 9 10
19-5 1700 1814 1928 2042 2156 2270 2384 2498 2612 2726 2840
19-6 (d) The following positions are entitled to the minimum
19-7 monthly salary set by Subsection (c) of this section for the number
19-8 of annual contract months specified:
19-9 No. Class Title
19-10 Months Paid
19-11 10 Nurse, R.N. and/or
19-12 Bachelor's Degree
19-13 10 Special Education Related
19-14 Service Personnel (other
19-15 than Occupational or
19-16 Physical Therapist),
19-17 Bachelor's Degree
19-18 10 Teacher, Bachelor's Degree
19-19 10 Vocational Teacher,
19-20 11 Bachelor's Degree and/or
19-21 12 Certified in Field
19-22 10 Librarian I, Bachelor's
19-23 Degree
19-24 10 Visiting Teacher I,
19-25 Psychological Associate,
19-26 Bachelor's Degree
19-27 10 Special Education Related
20-1 Service Personnel (other
20-2 than Occupational or
20-3 Physical Therapist),
20-4 Master's Degree
20-5 10 Teacher, Master's Degree
20-6 10 Vocational Teacher,
20-7 11 Master's Degree
20-8 12
20-9 10 Librarian II, Master's
20-10 Degree
20-11 10 Physician, M.D.
20-12 10 Teacher, Bachelor of Laws
20-13 or Doctor of Jurispru-
20-14 dence Degree
20-15 10 Teacher, Doctor's Degree
20-16 10 Special Duty Teacher,
20-17 Master's Degree
20-18 10 Occupational Therapist
20-19 10 Physical Therapist
20-20 10 Educational Diagnostician
20-21 10 Visiting Teacher II,
20-22 Master's Degree
20-23 10 Counselor I, Psychologist
20-24 10 School Social Worker
20-25 10 Supervisor I
20-26 10 Part-time Principal--11 or
20-27 fewer teachers on campus
21-1 10 Instructional/Administra-
21-2 tive Officer I
21-3 10 Assistant Principal--20 or
21-4 more teachers on campus
21-5 10 Instructional/Administra-
21-6 tive Officer II
21-7 11 Principal--19 or fewer
21-8 teachers on campus
21-9 10 Instructional/Administra-
21-10 tive Officer III
21-11 11 Principal--20-49 teachers
21-12 on campus
21-13 11 Instructional/Administra-
21-14 tive Officer IV
21-15 11 Principal--50-99 teachers
21-16 on campus
21-17 12 Principal--100 or more
21-18 teachers on campus
21-19 12 Instructional/Administra-
21-20 tive Officer V
21-21 12 Instructional/Administra-
21-22 tive Officer VI
21-23 12 Superintendent--District
21-24 with 3,000
21-25 or less ADA
21-26 12 Instructional/Administra-
21-27 tive Officer VII
22-1 12 Superintendent--District
22-2 with 3,001-12,500 ADA
22-3 12 Instructional/Administra-
22-4 tive Officer VIII
22-5 12 Superintendent--District
22-6 with 12,501-50,000 ADA
22-7 12 Superintendent--District
22-8 with 50,000 or more ADA
22-9 (e) With the approval of the State Board of Education, the
22-10 commissioner of education may add additional positions and months
22-11 of service to the Texas Public Education Compensation Plan to
22-12 reflect curriculum and program changes authorized by law. With the
22-13 approval of the board, the commissioner shall also develop policies
22-14 for the implementation and administration of the compensation plan.
22-15 (f) Each person employed in the public schools of this state
22-16 who is an educational aide, teacher trainee, or nondegree teacher
22-17 or who is assigned to a position classified under the Texas Public
22-18 Education Compensation Plan must be certified according to the
22-19 certification requirements or standards for each position as
22-20 established by rule adopted by the State Board of Education.
22-21 However, additional certification may not be required of a person
22-22 holding a valid state license as a speech language pathologist or
22-23 audiologist. Persons other than those holding such a license may
22-24 only be employed to render such services if an acceptable licensed
22-25 applicant is not available.
22-26 (g) The State Board of Education shall prescribe the general
22-27 duties and required preparation and education for educational
23-1 aides, teacher trainees, and nondegree teachers and for the
23-2 positions listed in Subsection (d) of this section under the
23-3 circumstances described therein.
23-4 (h) In determining the placement of a teacher on the salary
23-5 schedule under Subsection (c) of this section, a district shall
23-6 credit the teacher for each year of experience, whether or not the
23-7 years are consecutive. Notwithstanding the provision of this
23-8 subsection, no teacher shall be placed on the salary schedule at a
23-9 step above the step where the teacher would have been placed had
23-10 that teacher remained in continuous service.
23-11 Sec. 16.057. Career Ladder Salary Supplement. (a) Except
23-12 as provided by Subsection (c) of this section, each teacher on
23-13 level two, three, or four of a career ladder is entitled to the
23-14 following annual supplement in addition to the minimum salary set
23-15 by this subchapter:
23-16 Level 2 . . . . . . . $2,000
23-17 Level 3 . . . . . . . $4,000
23-18 Level 4 . . . . . . . $6,000
23-19 (b) If the district pays more than the state minimum salary
23-20 prescribed by this subchapter, the teacher is entitled to the
23-21 career ladder supplement in addition to the amount otherwise paid
23-22 by the district for the teacher's step.
23-23 (c) If the allotment under Section 16.158 of this code that
23-24 is designated for support of the career ladder will not fully fund
23-25 the supplements under this section:
23-26 (1) the district may reduce the supplements to not
23-27 less than the following:
24-1 Level 2 . . . . . . . $1,500
24-2 Level 3 . . . . . . . $3,000
24-3 Level 4 . . . . . . . $4,500
24-4 or;
24-5 (2) provide for stricter performance criteria than
24-6 that provided under Section 13.302 of this code, subject to the
24-7 approval of the State Board of Education; or
24-8 (3) take action under both Subdivisions (1) and (2) of
24-9 this subsection.
24-10 SUBCHAPTER C. BASIC ENTITLEMENT
24-11 Sec. 16.101. BASIC ALLOTMENT. For each student in average
24-12 daily attendance, not including the time students spend each day in
24-13 special education or vocational education programs for which an
24-14 additional allotment is made under Subchapter D of this chapter, a
24-15 district is entitled to an allotment of <$2,200 for the 1991-1992
24-16 school year, $2,400 for the 1992-1993 school year,> $2,600 for the
24-17 1993-1994 school year<,> and $2,800 for the 1994-1995 school year
24-18 and thereafter or a greater amount adopted by the foundation school
24-19 fund budget committee under Section 16.256 of this code <for the
24-20 1993-1994 school year and each school year thereafter>. A greater
24-21 amount for any school year may be provided by appropriation.
24-22 Sec. 16.102. COST OF EDUCATION ADJUSTMENT. (a) The basic
24-23 allotment for each district is adjusted to reflect the geographic
24-24 variation in known resource costs and costs of education due to
24-25 factors beyond the control of the school district. Except as
24-26 provided by this section, the adjustment is that provided under
24-27 Section 16.202 <16.206> of this code.
25-1 (b) The adjustment for the 1993-1994 and 1994-1995
25-2 <1991-1992 and 1992-1993> school years is the cost of education
25-3 index and formula adopted in December 1990 by the foundation school
25-4 fund budget committee. For the 1993-1994 and 1994-1995 <1991-1992
25-5 and 1992-1993> school years, the commissioner of education shall
25-6 recalculate the cost of education index for school districts that
25-7 are eligible for the adjustment under Section 16.103 of this code,
25-8 excluding from the computation the calculation for the diseconomies
25-9 of scale component and substituting a value of 1.00. This
25-10 subsection expires September 1, 1995 <1993>.
25-11 Sec. 16.103. SMALL DISTRICT ADJUSTMENT. (a) The basic
25-12 allotment for certain small districts is adjusted in accordance
25-13 with Subsections (b) and (c) of this section. In this section:
25-14 (1) "AA" is the district's adjusted allotment per
25-15 student;
25-16 (2) "ADA" is the number of students in average daily
25-17 attendance for which the district is entitled to an allotment under
25-18 Section 16.101 of this code; and
25-19 (3) "ABA" is the adjusted basic allotment determined
25-20 under Section 16.102 of this code.
25-21 (b) The basic allotment <average daily attendance> of a
25-22 school district that contains at least 300 square miles and has not
25-23 more than 1,600 students in average daily attendance is adjusted by
25-24 applying the formula:
25-25 (c) The basic allotment <average daily attendance> of a
25-26 school district that contains less than 300 square miles and has
25-27 not more than 1,600 students in average daily attendance is
26-1 adjusted by applying the formula:
26-2 (e) This section expires September 1, 1995 <1993>.
26-3 Sec. 16.1031. USE OF SMALL DISTRICT ADJUSTMENT IN
26-4 CALCULATING SPECIAL ALLOTMENTS. In determining the amount of a
26-5 special allotment under Subchapter D of this chapter for a district
26-6 to which Section 16.103 of this code applies, a district's adjusted
26-7 basic allotment is considered to be the district's adjusted
26-8 allotment determined under Section 16.103. This section expires
26-9 September 1, 1995 <1993>.
26-10 Sec. 16.104. Sparsity Adjustment. Notwithstanding Sections
26-11 16.101, 16.102, and 16.103 of this code, a school district that has
26-12 fewer than 130 students in average daily attendance shall be
26-13 provided an adjusted basic allotment on the basis of 130 average
26-14 daily attendance if it offers a kindergarten through grade 12
26-15 program and has prior or current year's average daily attendance of
26-16 at least 90 students or is 30 miles or more by bus route from the
26-17 nearest high school district. A district offering a kindergarten
26-18 through grade 8 program whose prior or current year's average daily
26-19 attendance was at least 50 students or which is 30 miles or more by
26-20 bus route from the nearest high school district shall be provided
26-21 an adjusted basic allotment on the basis of 75 average daily
26-22 attendance. An average daily attendance of 60 students shall be
26-23 the basis of providing the adjusted basic allotment if a district
26-24 offers a kindergarten through grade 6 program and has prior or
26-25 current year's average daily attendance of at least 40 students or
26-26 is 30 miles or more by bus route from the nearest high school
26-27 district. This section expires September 1, 1995 <1993>.
27-1 SUBCHAPTER D. SPECIAL ALLOTMENTS
27-2 Sec. 16.151. Special Education. (a) For each full-time
27-3 equivalent student in average daily attendance in a special
27-4 education program under Subchapter N, Chapter 21, of this code, a
27-5 district is entitled to an annual allotment equal to the adjusted
27-6 basic allotment multiplied by a weight determined according to
27-7 instructional arrangement as follows:
27-8 Homebound . . . . . . . . . . . . . . . 5.0
27-9 Hospital class . . . . . . . . . . . . . 5.0
27-10 Speech therapy . . . . . . . . . . . . . 7.11
27-11 Resource room . . . . . . . . . . . . . 2.7
27-12 Self-contained, mild and moderate,
27-13 regular campus . . . . . . . . . . . 2.3
27-14 Self-contained, severe, regular
27-15 campus . . . . . . . . . . . . . . . 3.5
27-16 Self-contained, separate campus . . . . 2.7
27-17 Multidistrict class . . . . . . . . . . 3.5
27-18 Nonpublic day school . . . . . . . . . . 3.5
27-19 Vocational adjustment class . . . . . . 2.3
27-20 Community class . . . . . . . . . . . . 3.5
27-21 Mainstream . . . . . . . . . . . . 1.25 <0.25>
27-22 (b) A special instructional arrangement for handicapped
27-23 students residing in care and treatment facilities, other than
27-24 state schools, whose parents or guardians do not reside in the
27-25 district providing education services shall be established under
27-26 the rules of the State Board of Education. The funding weight for
27-27 this arrangement shall be 5.0 for those students who receive their
28-1 education service on a local school district campus. A special
28-2 instructional arrangement for handicapped students residing in
28-3 state schools shall be established under the rules of the State
28-4 Board of Education with a funding weight of 5.0.
28-5 (e) The State Board of Education by rule shall prescribe the
28-6 qualifications an instructional arrangement must meet in order to
28-7 be funded as a particular instructional arrangement under this
28-8 section.
28-9 (f) In this section, "full-time equivalent student" means 30
28-10 hours of contact a week between a special education student and
28-11 special education program personnel.
28-12 (g) The State Board of Education shall adopt rules and
28-13 procedures governing contracts for residential placement of special
28-14 education students. The legislature shall provide by appropriation
28-15 for the state's share of the costs of those placements.
28-16 (h) Funds allocated under this section, other than an
28-17 indirect cost allotment established under State Board of Education
28-18 rule, must be used in the special education program under
28-19 Subchapter N, Chapter 21, of this code.
28-20 (i) In the determination of instructional arrangements for
28-21 students in residential instructional arrangements, the State Board
28-22 of Education shall develop arrangements that encourage placement of
28-23 students in the least restrictive environment appropriate for their
28-24 educational needs.
28-25 (j) The Central Education Agency shall encourage the
28-26 placement of students in special education programs in the least
28-27 restrictive environment appropriate for their educational needs.
29-1 The Central Education Agency shall provide transitional support for
29-2 the movement of students from self-contained severe (totally
29-3 self-contained) to self-contained mild and moderate (partially
29-4 self-contained) instructional arrangements. For each student
29-5 placed in a partially self-contained classroom who was placed in a
29-6 totally self-contained classroom for at least two-thirds of the
29-7 prior year, a district will receive $2,500. This payment must be
29-8 used to facilitate the placement of the student in the less
29-9 restrictive environment (partially self-contained classroom). A
29-10 district may not receive more than one support payment for any
29-11 individual student. This support payment shall be forfeited by the
29-12 district if the student is returned to the totally self-contained
29-13 classroom instructional arrangement within one month of placement
29-14 into the partially self-contained classroom or within one year of
29-15 initial reclassification without adequate justification.
29-16 (k) A school district that maintains for two successive
29-17 years a ratio of full-time equivalent students placed in totally
29-18 self-contained classrooms to the number of full-time equivalent
29-19 students placed in partially self-contained classrooms that is 25
29-20 percent higher than the statewide average ratio shall be reviewed
29-21 by the Central Education Agency to determine the appropriateness of
29-22 student placement. To the extent that there are net cost savings
29-23 to the state resulting from the movement of students from totally
29-24 self-contained to partially self-contained, as provided in
29-25 Subsection (j) of this section, those net savings will be directed
29-26 to regional education service centers to provide technical
29-27 assistance in accordance with Section 11.33(c) of this code
30-1 regarding the movement of students to less restrictive environments
30-2 to those school districts whose ratio of full-time equivalent
30-3 students placed in totally self-contained classrooms is 25 percent
30-4 higher than the statewide average.
30-5 (l) A student in a mainstream instructional arrangement who
30-6 is not also in another instructional arrangement as provided in
30-7 Subsection (a) of this section is provided the support necessary
30-8 for the student to remain in the regular classroom. This support
30-9 may include related services as defined in Section 21.502 of this
30-10 code, special teaching, or other special education support services
30-11 while in the regular classroom.
30-12 Sec. 16.152. Compensatory Education Allotment. (a) For
30-13 each student who is educationally disadvantaged or who is a
30-14 nonhandicapped student residing in a residential placement facility
30-15 in a district in which the student's parent or legal guardian does
30-16 not reside, a district is entitled to an annual allotment equal to
30-17 the adjusted basic allotment multiplied by 0.2, and by 2.41 for
30-18 each full-time equivalent student who is in a remedial and support
30-19 program under Section 21.557 of this code because the student is
30-20 pregnant.
30-21 (b) For purposes of this section, the number of
30-22 educationally disadvantaged students is determined by averaging the
30-23 best six months' enrollment in the national school lunch program of
30-24 free or reduced-price lunches for the preceding school year.
30-25 (c) Funds allocated under this section, other than an
30-26 indirect cost allotment established under State Board of Education
30-27 rule, which shall not exceed 15 percent, must be used in providing
31-1 remedial and compensatory education programs under Section 21.557
31-2 of this code, and the district must account for the expenditure of
31-3 state funds by program and by campus. Funds allocated under this
31-4 section, other than the indirect cost allotment, shall only be
31-5 expended to improve and enhance programs and services funded under
31-6 the regular education program.
31-7 (d) The Central Education Agency shall evaluate the
31-8 effectiveness of remedial and support programs provided under
31-9 Section 21.557 of this code for students at risk of dropping out of
31-10 school.
31-11 (e) A school district in which the actual dropout rate in
31-12 any school year exceeds the state's dropout rate goal for that year
31-13 under Subsection (a) of Section 11.205 of this code shall, for the
31-14 school year immediately following that school year, allocate a
31-15 percentage of the district's allotment under this section to
31-16 remedial and support programs under Section 21.557 of this code for
31-17 students at risk of dropping out of school. The percentage
31-18 allocated to those programs must be at least equal to the state's
31-19 actual dropout rate for the preceding year. The programs must be
31-20 programs authorized by the State Board of Education. The Central
31-21 Education Agency shall provide to the district technical assistance
31-22 in reducing the district's dropout rate. At the request of a
31-23 district, the commissioner of education may exempt the district
31-24 from the requirements of this section if the commissioner finds
31-25 that special circumstances in the district merit the exemption.
31-26 (f) The commissioner of education may<:>
31-27 <(1)> retain a portion of the total amount allotted
32-1 under Subsection (a) of this section that the commissioner
32-2 considers appropriate to finance pilot programs under Section
32-3 11.191 of this code and to finance intensive remedial instruction
32-4 programs and study guides provided under Sections 21.552(b) and (c)
32-5 of this code<; and>
32-6 <(2) reduce each district's allotment
32-7 proportionately>.
32-8 (g) From the total amount of funds appropriated for
32-9 allotments under this section, the commissioner of education shall,
32-10 each fiscal year, withhold the amount of $10,000,000 and distribute
32-11 that amount for programs under Section 21.114 of this code. The
32-12 program established under that section is required only in school
32-13 districts in which the program is financed by funds distributed
32-14 under this section and any other funds available for the program.
32-15 (h) The commissioner of education shall coordinate the funds
32-16 withheld under Subsection (g) of this section and any other funds
32-17 available for the program and shall distribute those funds. To
32-18 receive funds for the program, a school district must apply to the
32-19 commissioner. The commissioner shall give a preference to the
32-20 districts that apply that have the highest concentration of
32-21 students who are pregnant or who are parents.
32-22 (i) The commissioner of education shall withhold funds
32-23 allocated under this section to a district that fails to timely
32-24 prepare or make available on request of a member of the general
32-25 public the report required under Section 21.557(i) of this code.
32-26 The commissioner may restore withheld funds only when the
32-27 commissioner is satisfied that the district has provided the
33-1 information requested.
33-2 <(i) After deducting the amount withheld under Subsection
33-3 (g) of this section from the total amount appropriated for the
33-4 allotment under Subsection (a) of this section, the commissioner of
33-5 education shall reduce each district's allotment under Subsection
33-6 (a) proportionately and shall allocate funds to each district
33-7 accordingly.>
33-8 (j) From the total amount of funds appropriated for
33-9 allotments under this section, the commissioner of education shall,
33-10 each fiscal year, withhold the amount of $5,000,000 and distribute
33-11 that amount for programs under Subchapter V, Chapter 21, of this
33-12 code. A program established under that subchapter is required only
33-13 in school districts in which the program is financed by funds
33-14 distributed under this section or other funds distributed by the
33-15 commissioner for a program under that subchapter.
33-16 (k) The commissioner of education shall coordinate the funds
33-17 withheld under Subsection (j) of this section and any other funds
33-18 available for the program and shall distribute those funds. To
33-19 receive funds for the program, a school district must apply to the
33-20 commissioner. The commissioner shall give a preference to the
33-21 districts that apply that have the highest concentration of at-risk
33-22 students. For each school year that a school district receives
33-23 funds under this section, the district shall allocate an amount of
33-24 local funds for school guidance and counseling programs that is
33-25 equal to or greater than the amount of local funds that the school
33-26 district allocated for that purpose during the preceding school
33-27 year.
34-1 <(l) After deducting the amount withheld under Subsection
34-2 (j) of this section from the total amount appropriated for the
34-3 allotment under Subsection (a) of this section, the commissioner of
34-4 education shall reduce each district's allotment under Subsection
34-5 (a) on a per pupil basis.>
34-6 Sec. 16.153. BILINGUAL EDUCATION ALLOTMENT. (a) For each
34-7 student in average daily attendance in a bilingual education or
34-8 special language program under Subchapter L, Chapter 21, of this
34-9 code, a district is entitled to an annual allotment equal to the
34-10 adjusted basic allotment multiplied by 0.1.
34-11 (b) Funds allocated under this section, other than an
34-12 indirect cost allotment established under State Board of Education
34-13 rule, must be used in providing bilingual education or special
34-14 language programs under Subchapter L, Chapter 21, of this code.
34-15 (c) A district's bilingual education or special language
34-16 allocation may be used only for program and pupil evaluation,
34-17 instructional materials and equipment, staff development,
34-18 supplemental staff expenses, salary supplements for teachers, and
34-19 other supplies required for quality instruction and smaller class
34-20 size.
34-21 Sec. 16.155. VOCATIONAL EDUCATION ALLOTMENT. (a) For each
34-22 full-time equivalent student in average daily attendance in an
34-23 approved vocational education program in grades nine through 12 or
34-24 in vocational education for the handicapped programs in grades
34-25 seven through 12, a district is entitled to an annual allotment
34-26 equal to the adjusted basic allotment multiplied by a weight of
34-27 1.37.
35-1 (b) In this section, "full-time equivalent student" means 30
35-2 hours of contact a week between a student and vocational education
35-3 program personnel.
35-4 (c) Funds allocated under this section, other than an
35-5 indirect cost allotment established under State Board of Education
35-6 rule, must be used in providing vocational education programs in
35-7 grades nine through 12 or vocational education for the handicapped
35-8 programs in grades seven through 12 under the provisions of
35-9 Sections 21.111, 21.1111, and 21.112 of this code.
35-10 (d) The indirect cost allotment established under board
35-11 rules shall first be effective for the 1991-1992 school year
35-12 consistent with the weight effective that year.
35-13 (e) The commissioner shall conduct a cost-benefit comparison
35-14 between vocational education programs and mathematics and science
35-15 programs.
35-16 (f) <(h)> Out of the total statewide allotment for
35-17 vocational education under this section, the commissioner of
35-18 education shall set aside an amount specified in the General
35-19 Appropriations Act, which may not exceed an amount equal to one
35-20 percent of the total amount appropriated, to support regional
35-21 vocational education planning committees established under Section
35-22 21.115(b) of this code. <After deducting the amount set aside
35-23 under this subsection from the total amount appropriated for
35-24 vocational education under this section, the commissioner shall
35-25 reduce each district's allotment in the same manner described for a
35-26 reduction in state funds under Section 16.254(d) of this code.>
35-27 Sec. 16.156. TRANSPORTATION ALLOTMENT. (a) Each district
36-1 or county operating a transportation system is entitled to
36-2 allotments for transportation costs as provided by this section.
36-3 (b) As used in this section:
36-4 (1) "Regular eligible pupil" means a pupil who resides
36-5 two or more miles from his or her campus of regular attendance,
36-6 measured along the shortest route that may be traveled on public
36-7 roads, and who is not classified as an eligible handicapped pupil.
36-8 (2) "Eligible handicapped pupil" means a pupil who is
36-9 handicapped as defined in Section 21.503 of this code and who would
36-10 be unable to attend classes without special transportation
36-11 services.
36-12 (3) "Linear density" means the average number of
36-13 regular eligible pupils transported daily, divided by the approved
36-14 daily route miles traveled by the respective transportation system.
36-15 (c) Each district or county operating a regular
36-16 transportation system is entitled to an allotment based on the
36-17 daily cost per regular eligible pupil of operating and maintaining
36-18 the regular transportation system and the linear density of that
36-19 system. In determining the cost, the commissioner shall give
36-20 consideration to factors affecting the actual cost of providing
36-21 these transportation services in each district or county. The
36-22 average actual cost is to be computed by the commissioner of
36-23 education and included for consideration by the Foundation School
36-24 Fund Budget Committee and the legislature in the General
36-25 Appropriations Act. The allotment per mile of approved route may
36-26 not exceed the amount set by appropriation.
36-27 (d) A district or county may apply for and on approval of
37-1 the commissioner of education receive an additional amount of up to
37-2 10 percent of its regular transportation allotment to be used for
37-3 the transportation of children living within two miles of the
37-4 school they attend who would be subject to hazardous traffic
37-5 conditions if they walked to school. Each board of trustees shall
37-6 provide to the commissioner the definition of hazardous conditions
37-7 applicable to that district and shall identify the specific
37-8 hazardous areas for which the allocation is requested. A hazardous
37-9 condition exists where no walkway is provided and children must
37-10 walk along or cross a freeway or expressway, an underpass, an
37-11 overpass or a bridge, an uncontrolled major traffic artery, an
37-12 industrial or commercial area, or another comparable condition.
37-13 (e) The state commissioner of education may grant an amount
37-14 set by appropriation for private or commercial transportation for
37-15 eligible pupils from isolated areas. The need for this type of
37-16 transportation grant shall be determined on an individual basis and
37-17 the amount granted shall not exceed the actual cost. The grants
37-18 shall be made only in extreme hardship cases, and no grants shall
37-19 be made if the pupils live within two miles of an approved school
37-20 bus route.
37-21 (f) The cost of transporting vocational education students
37-22 from one campus to another inside a district or from a sending
37-23 district to another secondary public school for a vocational
37-24 program or an area vocational school or to an approved
37-25 post-secondary institution under a contract for instruction
37-26 approved by the Central Education Agency shall be reimbursed based
37-27 on the number of actual miles traveled times the district's
38-1 official extracurricular travel per mile rate as set by their local
38-2 board of trustees and approved by the Central Education Agency.
38-3 (g) A school district or county that provides special
38-4 transportation services for eligible handicapped pupils is entitled
38-5 to a state allocation paid on a previous year's cost-per-mile
38-6 basis. The maximum rate per mile allowable shall be set by
38-7 appropriation based on data gathered from the first year of each
38-8 preceding biennium. Districts may use a portion of their support
38-9 allocation to pay transportation costs, if necessary. The
38-10 commissioner of education may grant an amount set by appropriation
38-11 for private transportation to reimburse parents or their agents for
38-12 transporting eligible handicapped pupils. The mileage allowed
38-13 shall be computed along the shortest public road from the pupil's
38-14 home to school and back, morning and afternoon. The need for this
38-15 type transportation shall be determined on an individual basis and
38-16 shall be approved only in extreme hardship cases.
38-17 (h) The allocation for eligible regular students transported
38-18 by the regular transportation system shall be increased by five
38-19 percent for any district or county school board which has complied
38-20 with the provisions of Section 21.173 of this code in accordance
38-21 with rules adopted by the State Board of Education.
38-22 (i) Funds allotted under this section must be used in
38-23 providing transportation services.
38-24 (j) In the case of a district belonging to a county
38-25 transportation system, the district's transportation allotment for
38-26 purposes of determining a district's foundation school program
38-27 allocations shall be determined on the basis of the number of
39-1 approved daily route miles in the district multiplied by the
39-2 allotment per mile to which the county transportation system is
39-3 entitled.
39-4 Sec. 16.158. Career Ladder Allotment. (a) Each district is
39-5 entitled to an allotment for support of the career ladder equal to
39-6 its unadjusted average daily attendance multiplied by $90.
39-7 (b) An allotment under this section may be used only for the
39-8 purposes of career ladder supplements.
39-9 (c) From the funds designated for that purpose, the district
39-10 shall supplement the salary of each teacher above level one on the
39-11 career ladder. The district shall decide the amount of supplement
39-12 to be provided at each career ladder level.
39-13 (d) Money received under this section may not be used to
39-14 supplement the salary of an employee for directing cocurricular or
39-15 extracurricular activities.
39-16 Sec. 16.159. Gifted and Talented Student Allotment.
39-17 (a) For each student a school district serves in a Central
39-18 Education Agency approved program for gifted and talented students
39-19 under Subchapter Q, Chapter 21, of this code or, in the case of a
39-20 district that is developing a program in accordance with standards
39-21 established by the commissioner of education, for each student the
39-22 district identifies as gifted and talented under State Board of
39-23 Education criteria, a district is entitled to an annual allotment
39-24 equal to the district's adjusted basic allotment as determined
39-25 under Section 16.102 or Section 16.103 of this code, as applicable,
39-26 multiplied by .12 for each school year or a greater amount provided
39-27 by appropriation.
40-1 (b) Funds allocated under this section, other than the
40-2 amount that represents the program's share of general
40-3 administrative costs, must be used in providing approved programs
40-4 for gifted and talented students under Subchapter Q, Chapter 21, of
40-5 this code or, in the case of a district that has not yet
40-6 established a program, in developing programs for gifted and
40-7 talented students. Each district must account for the expenditure
40-8 of state funds as provided by rule of the State Board of Education.
40-9 If by the end of the 12th month after receiving an allotment for
40-10 developing a program a district has failed to implement an approved
40-11 program, the district must refund the amount of the allotment to
40-12 the agency within 30 days.
40-13 (c) Not more than five percent of a district's students in
40-14 average daily attendance are eligible for funding under this
40-15 section.
40-16 (d) If the amount of state funds for which school districts
40-17 are eligible under this section exceeds the amount of state funds
40-18 appropriated in any year for the programs, the commissioner of
40-19 education shall reduce each district's allotment on a pro rata
40-20 basis.
40-21 (e) <If the total amount of funds allotted under this
40-22 section before a date set by rule of the State Board of Education
40-23 is less than the total amount appropriated for a school year, the
40-24 commissioner shall distribute the remainder proportionately to the
40-25 districts that have received an allotment, and no other districts
40-26 are eligible for an allotment for that school year.>
40-27 <(f)> After each district has received allotted funds for
41-1 this program, the State Board of Education may use up to $500,000
41-2 of the funds allocated under this section for programs such as
41-3 Future Problem Solving Olympics of the Mind, and Academic
41-4 Decathlon, as long as these funds are used to train personnel and
41-5 provide program services. To be eligible for funding under this
41-6 section, a program must be determined by the State Board of
41-7 Education to provide services that are effective and consistent
41-8 with the state plan for gifted and talented education.
41-9 Sec. 16.160. TECHNOLOGY FUNDS. (a) Developmental and
41-10 technology allotment allocations under the provisions of Chapter 14
41-11 are included in the Foundation School Program.
41-12 (b) Each district shall be allotted the amount specified in
41-13 Section 14.063 of this code after deductions by the commissioner of
41-14 education for the purposes of financing programs authorized under
41-15 Subchapter C, Chapter 14, of this code.
41-16 SUBCHAPTER F. ACCOUNTABLE COSTS OF EDUCATION
41-17 Sec. 16.201. Purpose. The accountable costs of education
41-18 studies are designed to support the development of the equalized
41-19 funding elements necessary to provide an efficient state and local
41-20 public school finance system which meets the state policy
41-21 established in Section 16.001 of this code and provides the
41-22 research basis for the equalized funding elements under the
41-23 provisions of Section 16.256 of this code.
41-24 Sec. 16.202. STUDIES. On a biennial basis, the Legislative
41-25 Education Board and the Legislative Budget Board, with the
41-26 assistance of the Educational Economic Policy Center and the
41-27 Central Education Agency, shall complete each of the following
42-1 studies and develop recommended amounts where appropriate for each
42-2 year of the next biennium:
42-3 (1) a study of the fiscal neutrality of the system to
42-4 determine the status of the state and local finance system with
42-5 regard to the policies established under the provisions of Section
42-6 16.001 of this code, including recommendations for adjustments
42-7 necessary to maintain fiscal neutrality;
42-8 (2) the accountable costs per student to school
42-9 districts of providing educational programs, personnel, and other
42-10 operating costs that meet accreditation criteria and the provisions
42-11 of law and regulation;
42-12 (3) program cost differentials designed by program to
42-13 provide support for the added expense of high-cost courses or
42-14 programs for students participating in such courses or programs,
42-15 with the program funding level expressed as dollar amounts and as
42-16 weights applied to the adjusted basic allotment for the appropriate
42-17 year;
42-18 (4) transportation and career ladder allotments;
42-19 (5) the levels of tax effort necessary for each tier
42-20 of the Foundation School Program necessary to fulfill the
42-21 requirements of Sections 16.001 and 16.008 of this code; <and>
42-22 (6) capital outlay and debt service requirements and
42-23 formula elements for the requirements of Subchapter I of this
42-24 chapter or other provisions of this chapter; and
42-25 (7) methods of adjusting for specific resource cost
42-26 variations caused by factors beyond the control of school
42-27 districts.
43-1 Sec. 16.203. Procedures. (a) The program cost
43-2 differentials developed jointly by the Legislative Education Board
43-3 and the Legislative Budget Board shall be submitted to the
43-4 foundation school fund budget committee for adoption beginning with
43-5 the 1993-1994 school year. If the foundation school fund budget
43-6 committee fails to adopt by April 1 the program cost differentials
43-7 for the following school year, the commissioner of education, after
43-8 considering the recommendations developed by those boards, shall
43-9 adopt program cost differentials.
43-10 (b) The commissioner of education shall provide appropriate
43-11 assistance to the boards for the calculation of the various funding
43-12 elements. Subject to review by the Legislative Education Board,
43-13 the commissioner of education shall retain from the allotments
43-14 under Sections 16.102 and 16.103 of this code and Subchapter D of
43-15 this chapter amounts appropriate to finance necessary additional
43-16 costs for the studies required under this subchapter.
43-17 (c) The boards may appoint advisory committees to assist in
43-18 the development of the various funding elements and studies
43-19 required under this subchapter. Advisory committee members serve
43-20 without compensation but are entitled to reimbursement for actual
43-21 and necessary expenses incurred in the performance of their duties.
43-22 Reimbursement shall be from funds available under Subsection (b) of
43-23 this section or from other funds available to the boards.
43-24 (d) In the studies relating to program cost differentials
43-25 the boards shall give special consideration to cost factors
43-26 associated with class size, laboratory expenses, materials,
43-27 equipment, teacher training, necessary salary supplementation, and
44-1 special services related to individual courses or groups of
44-2 courses.
44-3 Sec. 16.204. Naval Military Facility Impact. (a) The model
44-4 on which a cost of education index is based must specifically
44-5 consider the impact of a significant new naval military facility on
44-6 each district in an impacted region.
44-7 (b) If the construction or operation of a significant new
44-8 naval military facility begins during a school year, the
44-9 Legislative Education Board and the Legislative Budget Board shall
44-10 recommend the adjustment of the basic allotment during that school
44-11 year to consider any impact of the facility on the cost of
44-12 education index of the districts in the impacted region.
44-13 (c) In this section, "significant new naval military
44-14 facility" and "impacted region" have the meanings assigned by
44-15 Section 4, Article 1, National Defense Impacted Region Assistance
44-16 Act of 1985 (Article 689a-4d, Vernon's Texas Civil Statutes).
44-17 (d) This section expires September 1, 1993.
44-18 Sec. 16.205. Efficiency in Administration Report. (a) The
44-19 commissioner of education shall conduct a study to determine the
44-20 most appropriate and efficient method for reporting and monitoring
44-21 the allocation of resources by school districts.
44-22 (b) The study shall identify the most effective means for
44-23 calculating, monitoring, and reporting the proportion of resources
44-24 that school districts allocate for their administrative costs and
44-25 shall include administrator-teacher ratios.
44-26 (c) The study shall include a description of average
44-27 efficient administrative expenditures by districts with
45-1 consideration of district size and demographics.
45-2 (d) Prior to the beginning of each regular session of the
45-3 legislature, the agency shall provide a report with recommendations
45-4 to the Legislative Education Board and the legislature.
45-5 (e) The study is an element of the study of accountable
45-6 costs of education under this subchapter.
45-7 <Sec. 16.206. COST ADJUSTMENTS. (a) The lieutenant
45-8 governor shall appoint five members of the senate and the speaker
45-9 of the house of representatives shall appoint five members of the
45-10 house to a committee to conduct a study of certain costs of
45-11 providing public education as provided by this section. The
45-12 lieutenant governor and the speaker shall make the appointments not
45-13 later than September 1, 1991.>
45-14 <(b) The committee shall examine methods of adjusting for
45-15 specific resource cost variations caused by factors beyond the
45-16 control of school districts. The committee shall recommend
45-17 adjustments for these factors that will provide the most efficient
45-18 service delivery considering optimum district size, enrollment
45-19 growth, and other cost factors. For the purpose of the study, the
45-20 committee shall divide districts and campuses into a variety of
45-21 categories that may include region, size, area, density,
45-22 educational characteristics, and economic conditions.>
45-23 <(c) The committee may appoint one or more advisory panels
45-24 to assist the committee in conducting the study. Advisory panel
45-25 members serve without compensation but are entitled to
45-26 reimbursement for actual and necessary expenses incurred in the
45-27 performance of their duties.>
46-1 <(d) The committee shall recommend adjustments to the
46-2 Foundation School Program for resource cost variations caused by
46-3 factors beyond the control of school districts to the foundation
46-4 school fund budget committee not later than June 1, 1992. The
46-5 adjustments shall include:>
46-6 <(1) an adjustment to account for fast enrollment
46-7 growth and other factors relevant to a district's need for
46-8 facilities; and>
46-9 <(2) appropriate treatment of the calculation of
46-10 weighted students under Section 16.302 of this code.>
46-11 <(e) The foundation school fund budget committee by rule
46-12 shall adopt adjustments to the Foundation School Program for
46-13 resource cost variations beyond the control of school districts to
46-14 apply beginning with the 1993-1994 school year. The foundation
46-15 school fund budget committee shall report the adjustments adopted
46-16 to the legislature and the commissioner of education. If the
46-17 foundation school fund budget committee fails to adopt the
46-18 adjustments by November 1, 1992, the commissioner of education by
46-19 rule shall adopt adjustments not later than December 1, 1992.>
46-20 <(f) The rules adopted under this section apply beginning
46-21 with the 1993-1994 school year. If no rules are adopted under this
46-22 section, the basic allotment calculated under Sections 16.008 and
46-23 16.256(e) of this code shall be increased to reflect the costs
46-24 associated with the adjustments made by the cost of education index
46-25 and formula for the 1992-1993 school year.>
46-26 SUBCHAPTER G. FINANCING THE PROGRAM
46-27 Sec. 16.251. FINANCING; GENERAL RULE. (a) The sum of the
47-1 basic allotment under Subchapter C, the special allotments under
47-2 Subchapter D, and the guaranteed yield allotments under Subchapter
47-3 H, computed in accordance with the provisions of this chapter,
47-4 constitute the total cost of the Foundation School Program.
47-5 (b) The program shall be financed by:
47-6 (1) ad valorem tax revenue generated by an equalized
47-7 uniform local school <county education> district effort;
47-8 (2) ad valorem tax revenue generated by local school
47-9 district effort in excess of the equalized uniform <county
47-10 education> district effort;
47-11 (3) state available school funds distributed in
47-12 accordance with law; and
47-13 (4) state funds appropriated for the purposes of
47-14 public school education and allocated to each district in an amount
47-15 sufficient to finance the cost of each district's Foundation School
47-16 Program not covered by other funds specified in this subsection.
47-17 (c) The commissioner of education shall compute for each
47-18 school district the total amount, if any, by which the district's
47-19 total revenue is reduced from one school year to the next because
47-20 of a change in the method of finance under this chapter. The
47-21 commissioner shall certify the amount of the reduction to the
47-22 school district for use in determining the school district's
47-23 rollback rate under Section 26.08, Tax Code.
47-24 Sec. 16.252. Local Share of Program Cost (Tier One). (a)
47-25 Each school <county education> district's share of tier one of the
47-26 Foundation School Program shall be an amount determined by the
47-27 following formula:
48-1 where:
48-2 "LFA" is the <county education> district's local share;
48-3 "TR" is a tax rate which for each hundred dollars of
48-4 valuation is <$0.72 for the 1991-1992 school year, $0.82 for the
48-5 1992-1993 school year,> $0.92 for the 1993-1994 school year, and
48-6 $1.00 for each school year thereafter; and
48-7 "DPV" is the taxable value of property in the <county
48-8 education> district for the prior tax year determined under Section
48-9 11.86 of this code.
48-10 (b) The commissioner of education shall adjust the values
48-11 reported in the official report of the comptroller as required by
48-12 Section 5.09(a), <Property> Tax Code, to reflect reductions in
48-13 taxable value of property resulting from natural or economic
48-14 disaster after January 1 in the year in which the valuations are
48-15 determined. The decision of the commissioner of education shall be
48-16 final. An adjustment does not affect the local fund assignment of
48-17 any other <county education> district.
48-18 (c) Appeals of district values shall be held pursuant to
48-19 Subsection (e) of Section 11.86 of this code.
48-20 (d) A <county education> district shall raise its total
48-21 local share of the foundation school program. <The funds shall be
48-22 reallocated to the school districts in the county education
48-23 district in the manner prescribed by Subchapter J of this chapter.>
48-24 (e) The commissioner of education shall hear appeals from
48-25 <county education> districts which have experienced a rapid decline
48-26 in tax base used in calculating the local fund assignment,
48-27 exceeding eight percent of prior year, that is beyond the control
49-1 of the board of trustees of the <county education> district. The
49-2 commissioner of education may adjust the <county education>
49-3 district's taxable values for local fund assignment purposes for
49-4 such losses in value exceeding eight percent and thereby adjust the
49-5 local fund assignment to reflect the local current year taxable
49-6 value. The decision of the commissioner of education shall be
49-7 final. An adjustment does not affect the local fund assignment of
49-8 any other <county education> district.
49-9 <(f) For the purposes of Subsection (a) of this section, a
49-10 county education district's "DPV" for the 1991-1992 school year is
49-11 the sum of the taxable value of property for the prior tax year
49-12 determined under Section 11.86 of this code for the school
49-13 districts composing the county education district. This subsection
49-14 expires September 1, 1992.>
49-15 Sec. 16.254. DISTRIBUTION OF FOUNDATION SCHOOL FUND. (a)
49-16 Each district's actual total allotments under the Foundation School
49-17 Program are determined by the following formula:
49-18 where:
49-19 "DA" is the district's actual total allotments;
49-20 "DGA" is the district's gross total allotments, which is the
49-21 sum of the district's allotments under Subchapters C, D, and H of
49-22 this chapter;
49-23 "DPV" is the taxable value of property in the district as
49-24 determined under Section 11.86 of this code;
49-25 "SPV" is the statewide taxable value of property as
49-26 determined under Section 11.86 of this code; and
49-27 "SAU" is the total of all amounts appropriated from the
50-1 foundation school fund that are not available for the payment of
50-2 foundation school fund allotments because the amounts are set aside
50-3 or charged back to school districts by statute or appropriation for
50-4 studies, testing, special projects, or other special purposes.
50-5 (b) Each amount of each district's state aid from the
50-6 foundation school fund is determined by the following formula:
50-7 where:
50-8 "DS" is the amount of the district's state aid from the
50-9 foundation school fund;
50-10 "DA" is the amount of the district's actual total allotments
50-11 under the Foundation School Program as determined under Subsection
50-12 (a) of this section;
50-13 "DPV" is the taxable value of property in the district as
50-14 determined under Section 11.86 of this code;
50-15 "SPV" is the statewide taxable value of property as
50-16 determined under Section 11.86 of this code;
50-17 "SA" is the statewide total of districts' actual total
50-18 allotments determined under Subsection (a) of this section; and
50-19 "SS" is the total amount appropriated from the foundation
50-20 school fund that is available for the payment of foundation school
50-21 fund allotments, which does not include "SAU" as determined under
50-22 Subsection (a) of this section <The commissioner of education shall
50-23 determine annually:>
50-24 <(1) the amount of money necessary to operate a
50-25 Foundation School Program in each school district;>
50-26 <(2) the amount of local funds due the school district
50-27 from the local fund assignment of the county education district;
51-1 and>
51-2 <(3) the amount of state available school funds
51-3 distributed to each school district.>
51-4 <(b) The commissioner of education shall then grant to each
51-5 school district from the Foundation School Program appropriation
51-6 the amount of funds necessary to provide the difference between
51-7 Subdivision (1) and the sum of Subdivisions (2) and (3) of
51-8 Subsection (a) of this section>.
51-9 (c) The commissioner shall approve warrants to each school
51-10 district equaling the amount of its state aid computed under
51-11 Subsection (b) of this section <grant>. Warrants for all money
51-12 expended according to the provisions of this chapter shall be
51-13 approved and transmitted to treasurers or depositories of school
51-14 districts in the same manner as warrants for state apportionment
51-15 are transmitted.
51-16 <(d) Notwithstanding any other provision of this chapter, if
51-17 for any year the total state's share of the Foundation School
51-18 Program, as determined under this chapter, exceeds the total amount
51-19 appropriated for that year, the commissioner shall reduce the total
51-20 amount of state funds allocated to each district by an amount
51-21 determined by a method under which the application of the same
51-22 number of cents of increase in tax rate applied to the taxable
51-23 value of property of each district, as determined under Section
51-24 11.86 of this code, results in a levy for each district equal to
51-25 the amount deducted from that district's allocation.>
51-26 <(e) The commissioner of education shall compute for each
51-27 school district the total amount by which the district's allocation
52-1 of state funds is reduced under Subsection (d) of this section and
52-2 shall certify that amount to the district.>
52-3 Sec. 16.255. Falsification of Records; Report. (a) When,
52-4 in the opinion of the director of school audits of the Central
52-5 Education Agency, audits or reviews of accounting, enrollment, or
52-6 other records of a school district reveal deliberate falsification
52-7 of the records, or violation of the provisions of this chapter,
52-8 whereby the district's share of state funds allocated under the
52-9 authority of this chapter would be, or has been, illegally
52-10 increased, the director shall promptly and fully report the fact to
52-11 the State Board of Education and the state auditor.
52-12 (b) In the event of overallocation of state funds, as
52-13 determined by the State Board of Education or the state auditor by
52-14 reference to the director's report, the Central Education Agency
52-15 shall, by withholding from subsequent allocations of state funds,
52-16 recover from the district an amount, or amounts, equal to the
52-17 overallocation.
52-18 Sec. 16.256. FOUNDATION SCHOOL FUND BUDGET COMMITTEE.
52-19 (a) The foundation school fund budget committee is composed of the
52-20 governor, the lieutenant governor, and the comptroller of public
52-21 accounts.
52-22 (b) On or before November 1 before each regular session of
52-23 the legislature, the budget committee shall determine and certify
52-24 to the comptroller of public accounts an amount of money to be
52-25 placed in the foundation school fund for the succeeding biennium
52-26 for the purpose of financing the Foundation School Program as
52-27 described in this code.
53-1 (c) The budget committee may, during the biennium, change
53-2 the estimate of money necessary to finance the Foundation School
53-3 Program.
53-4 (d) The foundation school fund budget committee shall adopt
53-5 rules for the calculation for each year of a biennium of the
53-6 qualified funding elements necessary to achieve the state funding
53-7 policy under Section 16.001 of this code not later than the
53-8 1994-1995 school year and for each year thereafter. In the
53-9 calculation of these funding elements, the committee shall consider
53-10 the report of the Legislative Education Board prescribed under
53-11 Section 16.008 of this code.
53-12 (e) The funding elements shall include:
53-13 (1) a basic allotment for the purposes of Section
53-14 16.101 of this code that represents the cost per student of a
53-15 regular education program that meets the basic criteria for an
53-16 accredited program including all mandates of law and regulation;
53-17 (2) adjustments designed to reflect the variation in
53-18 known resource costs and costs of education beyond the control of
53-19 school districts;
53-20 (3) appropriate program cost differentials and other
53-21 funding elements for the programs authorized under Subchapter D of
53-22 this chapter, with the program funding level expressed as dollar
53-23 amounts and as weights applied to the adjusted basic allotment for
53-24 the appropriate year;
53-25 (4) the maximum guaranteed level of qualified state
53-26 and local funds per student for the purposes of Subchapter H of
53-27 this chapter;
54-1 (5) the enrichment and facilities tax rate under
54-2 Subchapter H of this chapter;
54-3 (6) the formula elements for the funding formulas for
54-4 capital outlay and debt service under the provision of Subchapter I
54-5 of this chapter; and
54-6 (7) the calculation of weighted students in average
54-7 daily attendance under Section 16.302 of this code.
54-8 (f) Not <Beginning in 1992, not> later than November 1
54-9 preceding each regular session of the legislature, the foundation
54-10 school fund budget committee by rule shall adopt and report the
54-11 equalized funding elements calculated under this section to the
54-12 commissioner of education and the legislature. Before the
54-13 committee adopts the elements, the committee or the committee's
54-14 designees shall hold a public hearing on the recommendations of the
54-15 Legislative Education Board.
54-16 <(g) Notwithstanding other provisions of this section, the
54-17 funding elements adopted by the foundation school fund budget
54-18 committee for the 1993-1994 school year and the 1994-1995 school
54-19 year shall provide for appropriate transition from the program in
54-20 effect for the 1992-1993 school year.>
54-21 Sec. 16.258. Effect Of Appraisal Appeal. (a) If the final
54-22 determination of an appeal under Chapter 42, Tax Code, results in a
54-23 reduction in the taxable value of property that exceeds five
54-24 percent of the total taxable value of property in the school
54-25 district for the same tax year determined under Section 11.86 of
54-26 this code, the commissioner of education shall request the
54-27 comptroller to adjust its taxable property value findings for that
55-1 year consistent with the final determination of the appraisal
55-2 appeal.
55-3 (b) If the district would have received a greater amount
55-4 from the foundation school fund for the applicable school year
55-5 using the adjusted value, the commissioner shall add the difference
55-6 to subsequent distributions to the district from the foundation
55-7 school fund. An adjustment does not affect the local fund
55-8 assignment of any other district.
55-9 Sec. 16.259. ASSIGNMENT OF FUNDS EXCEEDING ENTITLEMENT. (a)
55-10 This section applies to only a district at or above the 95th
55-11 percentile of taxable value of property, as determined under
55-12 Section 11.86 of this code, per weighted student in average daily
55-13 attendance, as determined under Section 16.302 of this code.
55-14 (b) If the quotient of the sum of a district's local fund
55-15 assignment under Section 16.252 of this code and the district's
55-16 available school fund distribution divided by 82 for each of the
55-17 1993-1994 and 1994-1995 school years and by 100 for each school
55-18 year thereafter exceeds the quotient of the sum of the district's
55-19 allotments under Subchapters C and D of this chapter divided by 82
55-20 for each of the 1993-1994 and 1994-1995 school years and by 100 for
55-21 each school year thereafter, the district shall remit to the
55-22 comptroller of public accounts an amount equal to the difference
55-23 for each cent of the district's tax effort, not exceeding $0.82 for
55-24 each of the 1993-1994 and 1994-1995 school years and $1.00 for each
55-25 school year thereafter.
55-26 (c) The commissioner of education shall establish a schedule
55-27 according to which a school district must remit periodically to the
56-1 comptroller a portion of the taxes collected by the district until
56-2 the total amount due under this section is remitted.
56-3 (d) The comptroller shall credit funds received under this
56-4 section to the foundation school fund.
56-5 (e) If the total amounts received by the comptroller under
56-6 this section exceed the maximum amount that the legislature is
56-7 authorized to redistribute under the Texas Constitution, the
56-8 comptroller shall refund the excess to the districts that generated
56-9 the funds as provided by rule of the commissioner of education.
56-10 (f) For purposes of this section, a district's tax effort is
56-11 determined by dividing the amount of tax revenue collected by the
56-12 district by the quotient of the district's taxable value of
56-13 property under Section 11.86 of this code divided by 100.
56-14 (g) For each of the 1993-1994 and 1994-1995 school years,
56-15 for each cent of a school district's tax effort that qualifies for
56-16 the yield guaranteed under Section 16.302 of this code but does not
56-17 exceed the limit under Subsection (h) of this section, a school
56-18 district with a yield per weighted student in average daily
56-19 attendance per $0.01 of tax effort that exceeds the yield
56-20 guaranteed to all school districts under Section 16.302 of this
56-21 code shall remit to the comptroller an amount equal to the
56-22 difference between the amount per weighted student collected by the
56-23 district and the district's yield per weighted student under
56-24 Subchapters C and D of this chapter. A district's yield per
56-25 weighted student under Subchapters C and D of this chapter is
56-26 determined by dividing the quotient of the district's total
56-27 allotments under those subchapters divided by 82 by the district's
57-1 number of weighted students in average daily attendance as
57-2 determined under Section 16.302 of this code.
57-3 (h) For each school year to which Subsection (g) of this
57-4 section applies, the maximum number of cents for which a district
57-5 is required to remit a portion of its tax collection under that
57-6 subsection is equal to the rate under Section 16.011(d)(3) of this
57-7 code. This subsection and Subsection (g) of this section expire
57-8 September 1, 1995.
57-9 Sec. 16.260. FOUNDATION SCHOOL FUND TRANSFERS. (a) In this
57-10 section:
57-11 (1) "Category 1 school district" means a school
57-12 district having a wealth of less than one-half of the statewide
57-13 average wealth.
57-14 (2) "Category 2 school district" means a school
57-15 district having a wealth of at least one-half of the statewide
57-16 average wealth per pupil but not more than the statewide average
57-17 wealth.
57-18 (3) "Category 3 school district" means a school
57-19 district having a wealth of more than the statewide average wealth.
57-20 (4) "Wealth" means the taxable property values
57-21 reported by the comptroller to the commissioner of education under
57-22 Section 16.252 of this code divided by the number of students in
57-23 average daily attendance.
57-24 (b) Payments from the foundation school fund to each
57-25 category 1 school district shall be made as follows:
57-26 (1) 21 percent of the yearly entitlement of the
57-27 district shall be paid in two equal installments to be made on or
58-1 before the 25th day of September and October of a fiscal year;
58-2 (2) 57 percent of the yearly entitlement of the
58-3 district shall be paid in six equal installments to be made on or
58-4 before the 25th day of November, December, January, February,
58-5 March, and July; and
58-6 (3) 22 percent of the yearly entitlement of the
58-7 district shall be paid in two equal installments to be made on or
58-8 before the 25th day of April and May.
58-9 (c) Payments from the foundation school fund to each
58-10 category 2 school district shall be made as follows:
58-11 (1) 21 percent of the yearly entitlement of the
58-12 district shall be paid in two equal installments to be made on or
58-13 before the 25th day of September and October of a fiscal year;
58-14 (2) 38 percent of the yearly entitlement of the
58-15 district shall be paid in four equal installments to be made on or
58-16 before the 25th day of November, December, March, and July;
58-17 (3) seven percent of the yearly entitlement of the
58-18 school district shall be paid in two equal installments to be made
58-19 on or before the 25th day of January and February;
58-20 (4) 22 percent of the yearly entitlement of the school
58-21 district shall be paid in two equal installments to be made on or
58-22 before the 25th day of April and May; and
58-23 (5) 12 percent of the yearly entitlement of the school
58-24 district shall be paid in two equal installments to be made on or
58-25 before the 25th day of June and August.
58-26 (d) Payments from the foundation school fund to each
58-27 category 3 school district shall be made as follows:
59-1 (1) 21 percent of the yearly entitlement of the school
59-2 shall be paid in two equal installments to be made on or before the
59-3 25th day of September and October of a fiscal year;
59-4 (2) 57 percent of the yearly entitlement of the school
59-5 shall be paid in six equal installments to be made on or before the
59-6 25th day of November, December, March, June, July, and August; and
59-7 (3) 22 percent of the yearly entitlement of the school
59-8 district shall be paid in two equal installments to be made on or
59-9 before the 25th day of April and May.
59-10 (e) The amount of any installment required by this section
59-11 may be modified to provide a school district with the proper amount
59-12 to which the district may be entitled by law and to correct errors
59-13 in the allocation or distribution of funds. If an installment
59-14 under this section is required to be equal to other installments,
59-15 the amount of other installments may be adjusted to provide for
59-16 that equality. A payment under this section is not invalid because
59-17 it is not equal to other installments.
59-18 SUBCHAPTER H. GUARANTEED YIELD PROGRAM (TIER TWO)
59-19 Sec. 16.301. PURPOSE. The purpose of the guaranteed yield
59-20 component of the Foundation School Program is to provide each
59-21 school district with the opportunity to supplement the basic
59-22 program at a level of its own choice and with access to additional
59-23 funds for facilities. An allotment under this subchapter may be
59-24 used for any legal purpose, including capital outlay and debt
59-25 service.
59-26 Sec. 16.302. ALLOTMENT. (a) Each school district is
59-27 guaranteed a specified amount per weighted student in state and
60-1 local funds for each cent of tax effort over that required for the
60-2 district's local fund assignment <of the county education district
60-3 in which the school district is located> up to the maximum level
60-4 specified in this subchapter. The amount of the allotment <state
60-5 support>, subject only to the maximum amount under Section 16.303
60-6 of this code, is determined by the formula:
60-7 where:
60-8 "GYA" is the guaranteed yield amount of state funds to be
60-9 allocated to the district;
60-10 "GL" is the dollar amount guaranteed level of state and local
60-11 funds per weighted student per cent of tax effort, which is <$21.50
60-12 for the 1991-1992 school year, $22.50 for the 1992-1993 school
60-13 year,> $26 for the 1993-1994 school year, and $28 for each school
60-14 year thereafter, or a greater amount <for any year> provided by
60-15 appropriation<,> or <a greater amount> adopted by the foundation
60-16 school fund budget committee under Section 16.256(d) of this code
60-17 <for the 1993-1994 or 1994-1995 school year or thereafter>;
60-18 "WADA"<, except as provided by Section 16.206 of this code,>
60-19 is the number of weighted students in average daily attendance,
60-20 which is calculated by dividing the sum of the school district's
60-21 allotments under Subchapters C and D of this chapter, less any
60-22 allotments to the district for transportation, career ladder
60-23 supplements, or technology and 50 percent of the adjustment under
60-24 Section 16.102 of this code, by the basic allotment for the
60-25 applicable year;
60-26 "DTR" is the district enrichment and facilities tax rate of
60-27 the school district, which is determined by subtracting the local
61-1 fund assignment of the school district from <dividing> the total
61-2 amount of taxes collected by the school district for the applicable
61-3 school year and dividing the result by the quotient of the
61-4 district's taxable value of property as determined under Section
61-5 11.86 of this code divided by 100.<; and>
61-6 (b) The district's share of the allotment is an amount equal
61-7 to <"LR" is the local revenue, which is determined by multiplying>
61-8 "DTR" as determined under Subsection (a) of this section multiplied
61-9 by the quotient of the district's taxable value of property as
61-10 determined under Section 11.86 of this code divided by 100.
61-11 <(b) Beginning with the 1993-1994 school year, if the
61-12 program cost differentials developed jointly by the Legislative
61-13 Education Board and the Legislative Budget Board under Section
61-14 16.203 of this code and the adjustments studied under Section
61-15 16.206 of this code are not adopted by the foundation school fund
61-16 budget committee or the commissioner of education, the amount
61-17 guaranteed under this section is an amount per student rather than
61-18 per weighted student and a school district's average daily
61-19 attendance ("ADA") under Section 16.006 of this code is substituted
61-20 for "WADA" in the formula under Subsection (a) of this section.>
61-21 Sec. 16.303. LIMITATION ON ENRICHMENT AND FACILITIES TAX
61-22 RATE. The district enrichment and facilities tax rate ("DTR")
61-23 under Section 16.302 of this code may not exceed $0.45 or a greater
61-24 amount <for 1993-1994 and 1994-1995 school years or thereafter as>
61-25 adopted by the foundation school fund budget committee under
61-26 Section 16.256(d) of this code.
61-27 Sec. 16.304. COMPUTATION OF AID FOR DISTRICT ON MILITARY
62-1 RESERVATION OR AT STATE SCHOOL. State assistance under this
62-2 subchapter for a school district located on a federal military
62-3 installation or at Moody State School is computed using the average
62-4 tax rate and property value per student of school districts in the
62-5 county, as determined by the commissioner of education.
62-6 SUBCHAPTER I. CAPITAL OUTLAY AND DEBT SERVICE
62-7 Sec. 16.401. Inventory of School Facilities. (a) The State
62-8 Board of Education shall establish a statewide inventory of school
62-9 facilities and shall update the inventory on a periodic basis.
62-10 (b) The inventory shall include information on the
62-11 condition, use, type, and replacement cost of public school
62-12 facilities in this state.
62-13 Sec. 16.402. Standards. The State Board of Education shall
62-14 establish standards for adequacy of school facilities. The
62-15 standards shall include requirements related to space, educational
62-16 adequacy, and construction quality. All facilities constructed
62-17 after September 1, 1992, must meet the standards in order to be
62-18 financed with state or local tax funds.
62-19 Sec. 16.403. Advisory Committee. The State Board of
62-20 Education shall appoint a committee composed of 15 persons
62-21 knowledgeable of various aspects of school facility planning,
62-22 construction, renovation, and financing. The advisory committee
62-23 shall provide the board and the commissioner with assistance on the
62-24 development of the inventory system, the creation of facility
62-25 standards, and the conduct of facility research related to current
62-26 and future roles of the state in the provision of financial and
62-27 technical assistance to school districts. The members of the
63-1 committee shall serve without compensation but may be reimbursed
63-2 for actual and necessary expenses.
63-3 <SUBCHAPTER J. COUNTY EDUCATION DISTRICT DISTRIBUTIONS>
63-4 <Sec. 16.501. TIER ONE. (a) The commissioner of education
63-5 shall notify each county education district of the total amount of
63-6 funds that each school district in the county education district is
63-7 entitled to receive under tier one of the Foundation School
63-8 Program.>
63-9 <(b) For tier one, the board of trustees of each county
63-10 education district shall distribute the funds collected from the
63-11 tax levied by the county education district under Section 20.945 of
63-12 this code to the school districts in the county on the basis of the
63-13 component districts' share of the taxable value of property of the
63-14 county education district with the provision that no component
63-15 district shall receive funds in excess of the cost of tier one less
63-16 the distribution of the available school fund.>
63-17 <(c)(1) Notwithstanding Subsection (b) of this section, for
63-18 the 1991-1992, 1992-1993, and 1993-1994 school years, for tier one
63-19 the board of trustees of each county education district shall
63-20 distribute the funds collected from the tax levied by the county
63-21 education district under Section 20.945 of this code to the school
63-22 districts in the county education district as follows:>
63-23 <(A) to those school districts that did not
63-24 receive foundation school funds for the 1990-1991 school year in
63-25 which the amount of revenue per weighted student from local funds
63-26 and the available school fund for the 1990-1991 school year exceeds
63-27 the total amount of revenue per weighted student to which the
64-1 district is entitled under the Foundation School Program at a tax
64-2 rate equal to the maximum tax rate authorized under Section 20.09
64-3 of this code, the county education district shall distribute an
64-4 amount equal to the difference between the amount of revenue per
64-5 weighted student in the district in the 1990-1991 school year from
64-6 local funds and the available school fund and the levy that results
64-7 from the application of the maximum rate authorized under Section
64-8 20.09 of this code to the district's taxable value of property; and>
64-9 <(B) the county education district shall
64-10 apportion the remaining funds collected from the tax levy to each
64-11 school district in the county education district on the basis of
64-12 the component districts' share of the taxable value of property of
64-13 the county education district with the provision that no component
64-14 district shall receive funds in excess of the cost of tier one less
64-15 the distribution of the available school fund.>
64-16 <(2) This subsection expires September 1, 1994.>
64-17 <(d) If the total amount available for distribution by the
64-18 county education district exceeds the county education district's
64-19 local share under Section 16.252 of this code, the county education
64-20 district shall retain the excess amount for distribution in
64-21 succeeding years.>
64-22 <(e) If the total amount available for distribution by the
64-23 county education district is less than the county education
64-24 district's local share under Section 16.252 of this code, the
64-25 distributions shall be made under rules adopted by the commissioner
64-26 of education.>
64-27 <Sec. 16.502. COLLECTION AND DISTRIBUTION SCHEDULES. The
65-1 commissioner of education shall establish a schedule for the
65-2 distribution of funds to each school district under this
65-3 subchapter.>
65-4 <Sec. 16.503. DEFINITION. In this subchapter, "taxable
65-5 value of property" is the value determined under Section 11.86 of
65-6 this code.>
65-7 SECTION 2. Section 15.01(b), Education Code, is amended to
65-8 read as follows:
65-9 (b) The available school fund, which shall be apportioned
65-10 annually to school districts <the several counties of Texas>
65-11 according to the scholastic population of each, shall consist of:
65-12 (1) the interest and dividends arising from any
65-13 securities or funds belonging to the permanent school fund;
65-14 (2) all interest derivable from the proceeds of the
65-15 sale of land set apart for the permanent school fund;
65-16 (3) all money derived from the lease of land belonging
65-17 to the permanent school fund;
65-18 (4) <all revenue collected by the state from an annual
65-19 state ad valorem tax of an amount not to exceed 35 cents on the
65-20 $100 valuation, exclusive of delinquencies and cost of collection;>
65-21 <(5)> one-fourth of all revenue derived from all state
65-22 occupation taxes, exclusive of delinquencies and cost of
65-23 collection;
65-24 (5) <(6)> one-fourth of revenue derived from state
65-25 gasoline and special fuels excise taxes as provided by law; and
65-26 (6) <(7)> all other appropriations to the available
65-27 school fund as made or may be made by the legislature for public
66-1 free school purposes.
66-2 SECTION 3. Section 11.86(a), Education Code, is amended to
66-3 read as follows:
66-4 (a) The comptroller shall conduct an annual study using
66-5 comparable sales and generally accepted auditing and sampling
66-6 techniques to determine the total value of all taxable property in
66-7 each <county education> school district <and each of its component
66-8 school districts>. The study shall determine the taxable value of
66-9 all property and of each category of property within the district
66-10 and the productivity value of all land that qualifies for appraisal
66-11 on the basis of its productive capacity and for which the owner has
66-12 applied for and received a productivity appraisal. In conducting
66-13 the study, the comptroller shall review the appraisal standards,
66-14 procedures, and methodology used by each appraisal district to
66-15 determine the taxable value of property in each school district.
66-16 The review must test the validity of the taxable values assigned to
66-17 each category of property by the appraisal district:
66-18 (1) using, if appropriate, samples selected through
66-19 generally accepted sampling techniques; and
66-20 (2) according to generally accepted standard
66-21 valuation, statistical compilation, and analysis techniques. If
66-22 the comptroller finds in the annual study that generally accepted
66-23 appraisal standards and practices were used by the appraisal
66-24 district in valuing a particular category of property, and that the
66-25 taxable values assigned to each category of property by the
66-26 appraisal district are valid, the appraisal roll value of that
66-27 category of property is presumed to represent taxable value. In
67-1 the absence of such a presumption, the comptroller shall estimate
67-2 the taxable value of that category of property using generally
67-3 accepted standard valuation, statistical compilation, and analysis
67-4 techniques. For the purposes of this section, "taxable value"
67-5 means market value less:
67-6 (1) the total dollar amount of any exemptions of
67-7 part but not all of the value of taxable property required by the
67-8 constitution or a statute that a district lawfully granted in the
67-9 year that is the subject of the study;
67-10 (2) the total dollar amount of any exemptions
67-11 granted within a reinvestment zone under agreements authorized by
67-12 the Property Redevelopment and Tax Abatement Act (Chapter 312, Tax
67-13 Code);
67-14 (3) the total dollar amount of any captured
67-15 appraised value of property that is located in a reinvestment zone
67-16 and that is eligible for tax increment financing under the Tax
67-17 Increment Financing Act (Chapter 311, Tax Code);
67-18 (4) the total dollar amount of any exemptions
67-19 granted under Section 11.251, Tax Code;
67-20 (5) the difference between the market value and
67-21 the productivity value of land that qualifies for appraisal on the
67-22 basis of its productive capacity, except that the productivity
67-23 value may not exceed the fair market value of the land;
67-24 (6) the portion of the appraised value of
67-25 residence homesteads of the elderly on which school district taxes
67-26 are not imposed in the year that is the subject of the study,
67-27 calculated as if the residence homesteads were appraised at the
68-1 full value required by law;
68-2 (7) a portion of the market value of property
68-3 not otherwise fully taxable by the district at market value because
68-4 of action required by statute or the Texas Constitution that, if
68-5 the tax rate adopted by the district is applied to it, produces an
68-6 amount equal to the difference between the tax that the district
68-7 would have imposed on the property if the property were fully
68-8 taxable at market value and the tax that the district is actually
68-9 authorized to impose on the property; and
68-10 (8) the market value of all tangible personal
68-11 property, other than manufactured homes, owned by a family or
68-12 individual and not held or used for the production of income.
68-13 SECTION 4. Section 322.008, Government Code, is amended by
68-14 adding Subsection (e) to read as follows:
68-15 (e) If the foundation school fund budget committee fails to
68-16 certify an amount to be placed in the foundation school fund under
68-17 Section 16.256(b), Education Code, by November 1 preceding any
68-18 regular session, the director shall prepare the general
68-19 appropriations bill for that session using the funding elements
68-20 provided by statute for the foundation school program.
68-21 SECTION 5. Section 403.121, Government Code, is amended by
68-22 adding Subsection (c) to read as follows:
68-23 (c) If the foundation school fund budget committee fails to
68-24 certify an amount to be placed in the foundation school fund under
68-25 Section 16.256(b), Education Code, by November 1 preceding any
68-26 regular session, for the purposes of this section the comptroller
68-27 shall determine the amount to be placed in the fund using the
69-1 funding elements provided by statute for the foundation school
69-2 program.
69-3 SECTION 6. Section 1.04, Tax Code, is amended by amending
69-4 Subdivision (12) to read as follows:
69-5 (12) "Taxing unit" means a county, an incorporated
69-6 city or town (including a home-rule city), a school district, <a
69-7 county education district,> a special district or authority
69-8 (including a junior college district, a hospital district, a
69-9 district created by or pursuant to the Water Code, a mosquito
69-10 control district, a fire prevention district, or a noxious weed
69-11 control district), or any other political unit of this state,
69-12 whether created by or pursuant to the constitution or a local,
69-13 special, or general law, that is authorized to impose and is
69-14 imposing ad valorem taxes on property even if the governing body of
69-15 another political unit determines the tax rate for the unit or
69-16 otherwise governs its affairs.
69-17 SECTION 7. Section 6.02(b), Tax Code, is amended to read as
69-18 follows:
69-19 (b) A taxing unit <other than a county education district>
69-20 that has boundaries extending into two or more counties may choose
69-21 to participate in only one of the appraisal districts. In that
69-22 event, the boundaries of the district chosen extend outside the
69-23 county to the extent of the unit's boundaries. To be effective,
69-24 the choice must be approved by resolution of the board of directors
69-25 of the district chosen. <A county education district that has
69-26 boundaries extending into two or more counties must participate in
69-27 each appraisal district in which one of its component school
70-1 districts participates for purposes of appraisal of the component
70-2 school district's territory.>
70-3 SECTION 8. Sections 6.03(c)-(e), Tax Code, are amended to
70-4 read as follows:
70-5 (c) Members of the board of directors are appointed by vote
70-6 of the governing bodies of the incorporated cities and towns, the
70-7 school districts <other than the county education district>, and,
70-8 if entitled to vote, the conservation and reclamation districts
70-9 that participate in the district and of the county. A governing
70-10 body may cast all its votes for one candidate or distribute them
70-11 among candidates for any number of directorships. Conservation and
70-12 reclamation districts are not entitled to vote unless at least one
70-13 conservation and reclamation district in the district delivers to
70-14 the chief appraiser a written request to nominate and vote on the
70-15 board of directors by June 1 of each odd-numbered year. On receipt
70-16 of a request, the chief appraiser shall certify a list by June 15
70-17 of all eligible conservation and reclamation districts that are
70-18 imposing taxes and that participate in the district.
70-19 (d) The voting entitlement of a taxing unit that is entitled
70-20 to vote for directors is determined by dividing the total dollar
70-21 amount of property taxes imposed in the district by the taxing unit
70-22 for the preceding tax year by the sum of the total dollar amount of
70-23 property taxes imposed in the district for that year by each taxing
70-24 unit that is entitled to vote, by multiplying the quotient by
70-25 1,000, and by rounding the product to the nearest whole number.
70-26 That number is multiplied by the number of directorships to be
70-27 filled. <For a school district, the total dollar amount of
71-1 property taxes imposed in the district by the unit is considered to
71-2 be the sum of the taxes imposed by the district and the revenue
71-3 received by the district from the county education district.> A
71-4 taxing unit participating in two or more districts is entitled to
71-5 vote in each district in which it participates, but only the taxes
71-6 imposed in a district are used to calculate voting entitlement in
71-7 that district.
71-8 (e) The chief appraiser shall calculate the number of votes
71-9 to which each taxing unit other than a conservation and reclamation
71-10 district is entitled and shall deliver written notice to each of
71-11 those units of its voting entitlement before October 1 of each
71-12 odd-numbered year. The chief appraiser shall deliver the notice:
71-13 (1) to the county judge and each commissioner of the
71-14 county served by the appraisal district;
71-15 (2) to the presiding officer of the governing body of
71-16 each city or town participating in the appraisal district, to the
71-17 city manager of each city or town having a city manager, and to the
71-18 city secretary or clerk, if there is one, of each city or town that
71-19 does not have a city manager; and
71-20 (3) to the presiding officer of the governing body of
71-21 each school district<, other than the county education district,>
71-22 participating in the district and to the superintendent of each
71-23 <those> school district <districts>.
71-24 SECTION 9. Sections 6.06(d) and (h), Tax Code, are amended
71-25 to read as follows:
71-26 (d) Each taxing unit participating in the district<, other
71-27 than a county education district,> is allocated a portion of the
72-1 amount of the budget equal to the proportion that the total dollar
72-2 amount of property taxes imposed in the district by the unit for
72-3 the tax year in which the budget proposal is prepared bears to the
72-4 sum of the total dollar amount of property taxes imposed in the
72-5 district by each participating unit for that year. <For a school
72-6 district, other than a county education district, the total dollar
72-7 amount of property taxes imposed in the district by the unit is
72-8 considered to be the sum of the taxes imposed by the district and
72-9 the revenue received by the district from the county education
72-10 district.> If a taxing unit participates in two or more districts,
72-11 only the taxes imposed in a district are used to calculate the
72-12 unit's cost allocations in that district. If the number of real
72-13 property parcels in a taxing unit is less than 5 percent of the
72-14 total number of real property parcels in the district and the
72-15 taxing unit imposes in excess of 25 percent of the total amount of
72-16 the property taxes imposed in the district by all of the
72-17 participating taxing units for a year, the unit's allocation may
72-18 not exceed a percentage of the appraisal district's budget equal to
72-19 three times the unit's percentage of the total number of real
72-20 property parcels appraised by the district.
72-21 (h) If a newly formed taxing unit or a taxing unit that did
72-22 not impose taxes in the preceding year<, other than a county
72-23 education district,> imposes taxes in any tax year, that unit is
72-24 allocated a portion of the amount budgeted to operate the district
72-25 as if it had imposed taxes in the preceding year, except that the
72-26 amount of taxes the unit imposes in the current year is used to
72-27 calculate its allocation. Before the amount of taxes to be imposed
73-1 for the current year is known, the allocation may be based on an
73-2 estimate to which the district board of directors and the governing
73-3 body of the unit agree, and the payments made after that amount is
73-4 known shall be adjusted to reflect the amount imposed. The
73-5 payments of a newly formed taxing unit that has no source of funds
73-6 are postponed until the unit has received adequate tax or other
73-7 revenues.
73-8 SECTION 10. Sections 11.13(d), (e), (m), and (n), Tax Code,
73-9 are amended to read as follows:
73-10 (d) In addition to the exemptions provided by Subsections
73-11 (b) and (c) of this section, an individual who is disabled or is 65
73-12 or older is entitled to an exemption from taxation by a taxing unit
73-13 of a portion (the amount of which is fixed as provided by
73-14 Subsection (e) of this section) of the appraised value of his
73-15 residence homestead if the exemption is adopted either:
73-16 (1) by the governing body of the taxing unit <other
73-17 than a county education district>; or
73-18 (2) by a favorable vote of a majority of the qualified
73-19 voters of the taxing unit at an election called by the governing
73-20 body of the taxing unit <other than a county education district>,
73-21 and the governing body shall call the election on the petition of
73-22 at least 20 percent of the number of qualified voters who voted in
73-23 the preceding election of the taxing unit<; or>
73-24 <(3) by a favorable vote of a majority of the
73-25 qualified voters of a county education district at an election held
73-26 under Section 20.950, Education Code>.
73-27 (e) The amount of an exemption adopted as provided by
74-1 Subsection (d) of this section is $3,000 of the appraised value of
74-2 the residence homestead unless a larger amount is specified by:
74-3 (1) the governing body authorizing the exemption if
74-4 the exemption is authorized as provided by Subdivision (1) of
74-5 Subsection (d) of this section; or
74-6 (2) the petition for the election if the exemption is
74-7 authorized as provided by Subdivision (2) of Subsection (d) of this
74-8 section<; or>
74-9 <(3) the proposition approved at an election held
74-10 under Section 20.950, Education Code>.
74-11 (m) In this section:
74-12 (1) "Disabled" means under a disability for purposes
74-13 of payment of disability insurance benefits under Federal Old-Age,
74-14 Survivors, and Disability Insurance.
74-15 (2) "School district" means a political subdivision
74-16 organized to provide general elementary and secondary public
74-17 education. <"School district" includes a county education district
74-18 established by the consolidation of the local school districts in
74-19 its boundaries for the limited purpose of exercising a portion of
74-20 the taxing power previously authorized by the voters in those
74-21 school districts.> "School district" does not include a junior
74-22 college district or a political subdivision organized to provide
74-23 special education services.
74-24 (n) In addition to any other exemptions provided by this
74-25 section, an individual is entitled to an exemption from taxation by
74-26 a taxing unit <other than a county education district> of a
74-27 percentage of the appraised value of his residence homestead if the
75-1 exemption is adopted by the governing body of the taxing unit
75-2 before May 1 in the manner provided by law for official action by
75-3 the body. If the percentage set by the taxing unit produces an
75-4 exemption in a tax year of less than $5,000 when applied to a
75-5 particular residence homestead, the individual is entitled to an
75-6 exemption of $5,000 of the appraised value. The percentage adopted
75-7 by the taxing unit may not exceed 20 percent. <In addition to any
75-8 other exemptions provided by this section, an individual is
75-9 entitled to an exemption from taxation by a county education
75-10 district of a percentage of the appraised value of his residence
75-11 homestead if the exemption is adopted by the voters of the district
75-12 at an election held in the district for that purpose under Section
75-13 20.946, Education Code. If the percentage set by the voters
75-14 produces an exemption in a tax year of less than $5,000 when
75-15 applied to a particular residence homestead, the individual is
75-16 entitled to an exemption of $5,000 of the appraised value. The
75-17 percentage adopted by the voters may not exceed 20 percent.>
75-18 SECTION 11. Sections 11.14(c) and (e), Tax Code, are amended
75-19 to read as follows:
75-20 (c) The governing body of a taxing unit<, other than a
75-21 county education district,> by resolution or order, depending upon
75-22 the method prescribed by law for official action by that governing
75-23 body, may provide for taxation of tangible personal property
75-24 exempted under Subsection (a). <The voters of a county education
75-25 district, by an election held under Section 20.951, Education Code,
75-26 may provide for taxation of tangible personal property exempted
75-27 under Subsection (a).> If a taxing unit provides for taxation of
76-1 tangible personal property as provided by this subsection, the
76-2 exemption prescribed by Subsection (a) does not apply to that unit.
76-3 (e) A political subdivision <other than a county education
76-4 district> choosing to tax property otherwise made exempt by this
76-5 section, pursuant to Article VIII, Section 1(e), of the Texas
76-6 Constitution, may not do so until the governing body of the
76-7 political subdivision has held a public hearing on the matter,
76-8 after having given notice of the hearing at the times and in the
76-9 manner required by this subsection, and has found that the action
76-10 will be in the public interest of all the residents of that
76-11 political subdivision. At the hearing, all interested persons are
76-12 entitled to speak and present evidence for or against taxing the
76-13 property. Not later than the 30th day prior to the date of a
76-14 hearing held under this subsection, notice of the hearing must be:
76-15 (1) published in a newspaper having general
76-16 circulation in the political subdivision and in a section of the
76-17 newspaper other than the advertisement section;
76-18 (2) not less than one-half of one page in size; and
76-19 (3) republished on not less than three separate days
76-20 during the period beginning with the 10th day prior to the hearing
76-21 and ending with the actual date of the hearing.
76-22 SECTION 12. Each county education district created by S.B.
76-23 351 and H.B. 2885, Acts of the 72nd Legislature, Regular Session,
76-24 1991, is abolished.
76-25 SECTION 13. (a) On the effective date of this Act, the
76-26 funds and other assets of a county education district are
76-27 transferred to its component school districts in the manner
77-1 provided by rule of the commissioner of education.
77-2 (b) On the effective date of this Act, the contracts and
77-3 other liabilities of a county education district are transferred to
77-4 its component school districts in the manner provided by rule of
77-5 the commissioner of education.
77-6 (c) The component school districts of a county education
77-7 district may collect and use or distribute taxes imposed by the
77-8 county education district that are delinquent in the manner
77-9 provided by rule of the commissioner of education.
77-10 (d) The commissioner of education shall adopt rules for the
77-11 maintenance of county education district records.
77-12 (e) The commissioner of education shall adopt rules required
77-13 under this section not later than July 31, 1993.
77-14 SECTION 14. For 1993, a school district's effective
77-15 maintenance rate under Section 26.08(a), Tax Code, and its
77-16 effective maintenance and operations rate under Section 26.08(e),
77-17 Tax Code, is increased by an amount equal to the 1992 tax rate of
77-18 the county education district in which the school district was
77-19 included.
77-20 SECTION 15. (a) The following provisions of the Education
77-21 Code are repealed:
77-22 (1) Sections 1.05, 11.86(h), 14.063(c) and (e), and
77-23 20.09; and
77-24 (2) Subchapter G, Chapter 20.
77-25 (b) The following sections of the Tax Code are
77-26 repealed: 6.061(f), 26.08(i), 26.12(e), and 312.002(e) and (f).
77-27 SECTION 16. This Act applies beginning with the 1993-1994
78-1 school year, but only if a constitutional amendment authorizing the
78-2 redistribution of certain ad valorem taxes levied and collected by
78-3 school districts is approved by the voters. If that amendment is
78-4 not approved, this Act has no effect.
78-5 SECTION 17. The importance of this legislation and the
78-6 crowded condition of the calendars in both houses create an
78-7 emergency and an imperative public necessity that the
78-8 constitutional rule requiring bills to be read on three several
78-9 days in each house be suspended, and this rule is hereby suspended,
78-10 and that this Act take effect and be in force from and after its
78-11 passage, and it is so enacted.