By Mowery, Wohlgemuth H.B. No. 1578
74R4144 CAS-F
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to a school district entitlement for teacher salaries.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 16.056(a), Education Code, is amended to
1-5 read as follows:
1-6 (a) Except as provided by Section 16.101, school <School>
1-7 district personnel who are qualified for and employed in positions
1-8 described in Subsection (d) of this section shall be paid not less
1-9 than the monthly base salary, plus increments for teaching
1-10 experience, set forth in Subsection (c) of this section, or greater
1-11 amounts provided by appropriation. A school district may
1-12 supplement the state base salary for standard of living conditions,
1-13 additional workload, and workplace conditions.
1-14 SECTION 2. Subchapter C, Chapter 16, Education Code, is
1-15 amended to read as follows:
1-16 SUBCHAPTER C. <BASIC> ENTITLEMENT FOR TEACHER SALARIES
1-17 Sec. 16.101. TEACHER SALARIES <Basic> Allotment. (a) A
1-18 <For each student in average daily attendance, not including the
1-19 time students spend each day in special education programs in an
1-20 instructional arrangement other than mainstream or vocational
1-21 education programs, for which an additional allotment is made under
1-22 Subchapter D of this chapter, a> district is entitled to an
1-23 allotment for teacher salaries in an amount determined by
1-24 multiplying $37,354 by the number of classroom teachers employed by
2-1 the district necessary to maintain an average ratio of not less
2-2 than one teacher for each 20 students in average daily attendance
2-3 as required by Section 16.054 <of $2,300 or a greater amount
2-4 adopted by the foundation school fund budget committee under
2-5 Section 16.256 of this code>. A greater amount for any school year
2-6 may be provided by appropriation.
2-7 (b) An allotment received by a school district under this
2-8 section may be used only for salaries of classroom teachers who
2-9 spend at least four hours per school day having primary
2-10 responsibility for teaching students.
2-11 (c) At the request of the board of trustees of a school
2-12 district to the commissioner of education, the district is entitled
2-13 to include in the number of teachers on which the allotment under
2-14 Subsection (a) is based librarians, registered nurses,
2-15 vice-principals, and principals who spend at least four hours per
2-16 school day having primary responsibility for teaching students.
2-17 (d) An individual serving in a district's central
2-18 administration may not be included in the number of teachers on
2-19 which the allotment under Subsection (a) is based.
2-20 Sec. 16.102. SPECIAL EDUCATION. For the salaries of special
2-21 education teachers, a district shall use a percentage of its
2-22 allotment under Section 16.101 that is not less than the percentage
2-23 of students in average daily attendance in the district who are
2-24 eligible to participate in the district's special education program
2-25 under Section 21.503. <Cost of Education Adjustment><. (a) The
2-26 basic allotment for each district is adjusted to reflect the
2-27 geographic variation in known resource costs and costs of education
3-1 due to factors beyond the control of the school district.>
3-2 <(b) The adjustment for the 1993-1994 and 1994-1995 school
3-3 years is the cost of education index and formula adopted in
3-4 December 1990 by the foundation school fund budget committee. The
3-5 commissioner of education shall recalculate the cost of education
3-6 index for school districts that are eligible for the adjustment
3-7 under Section 16.103 of this code, excluding from the computation
3-8 the calculation for the diseconomies of scale component and
3-9 substituting a value of 1.00. Beginning with the 1995-1996 school
3-10 year, the foundation school fund budget committee shall determine
3-11 the cost of education adjustment under Section 16.256.>
3-12 <Sec. 16.103. ><Small District Adjustment><. (a) The basic
3-13 allotment for certain small districts is adjusted in accordance
3-14 with Subsections (b) and (c) of this section. In this section:>
3-15 <(1) "AA" is the district's adjusted allotment per
3-16 student;>
3-17 <(2) "ADA" is the number of students in average daily
3-18 attendance for which the district is entitled to an allotment under
3-19 Section 16.101 of this code; and>
3-20 <(3) "ABA" is the adjusted basic allotment determined
3-21 under Section 16.102 of this code.>
3-22 <(b) The basic allotment of a school district that contains
3-23 at least 300 square miles and has not more than 1,600 students in
3-24 average daily attendance is adjusted by applying the formula:>
3-25 <(c) The basic allotment of a school district that contains
3-26 less than 300 square miles and has not more than 1,600 students in
3-27 average daily attendance is adjusted by applying the formula:>
4-1 <Sec. 16.1031. ><Use of Small District Adjustment in
4-2 Calculating Special Allotments><. In determining the amount of a
4-3 special allotment under Subchapter D of this chapter for a
4-4 district to which Section 16.103 of this code applies, a district's
4-5 adjusted basic allotment is considered to be the district's
4-6 adjusted allotment determined under Section 16.103.>
4-7 <Sec. 16.104. ><Sparsity Adjustment><. Notwithstanding Sections
4-8 16.101, 16.102, and 16.103 of this code, a school district that has
4-9 fewer than 130 students in average daily attendance shall be
4-10 provided an adjusted basic allotment on the basis of 130 average
4-11 daily attendance if it offers a kindergarten through grade 12
4-12 program and has prior or current year's average daily attendance of
4-13 at least 90 students or is 30 miles or more by bus route from the
4-14 nearest high school district. A district offering a kindergarten
4-15 through grade 8 program whose prior or current year's average daily
4-16 attendance was at least 50 students or which is 30 miles or more by
4-17 bus route from the nearest high school district shall be provided
4-18 an adjusted basic allotment on the basis of 75 average daily
4-19 attendance. An average daily attendance of 60 students shall be
4-20 the basis of providing the adjusted basic allotment if a district
4-21 offers a kindergarten through grade 6 program and has prior or
4-22 current year's average daily attendance of at least 40 students or
4-23 is 30 miles or more by bus route from the nearest high school
4-24 district.>
4-25 SECTION 3. Section 16.251, Education Code, is amended to
4-26 read as follows:
4-27 Sec. 16.251. Financing; General Rule. (a) The <sum of the
5-1 basic> allotment for teacher salaries constitutes <under Subchapter
5-2 C and the special allotments under Subchapter D, computed in
5-3 accordance with this chapter, constitute the tier one allotments.
5-4 The sum of the tier one allotments and the guaranteed yield
5-5 allotments under Subchapter H, computed in accordance with this
5-6 chapter, constitute> the total cost of the Foundation School
5-7 Program.
5-8 (b) The program shall be financed by:
5-9 (1) <ad valorem tax revenue generated by an equalized
5-10 uniform school district effort;>
5-11 <(2) ad valorem tax revenue generated by local school
5-12 district effort in excess of the equalized uniform school district
5-13 effort;>
5-14 <(3)> state available school funds distributed in
5-15 accordance with law; and
5-16 (2) <(4)> state funds appropriated for the purposes of
5-17 public school education and allocated to each district in an amount
5-18 sufficient to finance the cost of teacher salaries <each district's
5-19 Foundation School Program not covered by other funds specified in
5-20 this subsection>.
5-21 <(c) The commissioner of education shall compute for each
5-22 school district the total amount, if any, by which the district's
5-23 total revenue is reduced from one school year to the next because
5-24 of a change in the method of finance under this chapter. The
5-25 commissioner shall certify the amount of the reduction to the
5-26 school district for use in determining the school district's
5-27 rollback rate under Section 26.08, Tax Code.>
6-1 SECTION 4. Section 16.254, Education Code, is amended to
6-2 read as follows:
6-3 Sec. 16.254. Distribution of Foundation School Fund. (a)
6-4 The legislature <For each school year the commissioner of
6-5 education> shall determine biennially:
6-6 (1) the amount of money necessary for teacher salaries
6-7 <to which a school district is entitled under Subchapters C and D>;
6-8 and
6-9 (2) <the amount of money to which a school district is
6-10 entitled under Subchapter H;>
6-11 <(3)> the amount of money allocated to each school
6-12 <the> district from the available school fund<;>
6-13 <(4) the amount of each district's tier one local
6-14 share under Section 16.252; and>
6-15 <(5) the amount of each district's tier two local
6-16 share under Section 16.303>.
6-17 (b) <The commissioner shall base the determinations under
6-18 Subsection (a) on the estimates provided to the legislature under
6-19 Section 16.2541 for each school district for each school year or
6-20 different estimates provided by the General Appropriations Act.>
6-21 <(c)> Each school district is entitled, from the
6-22 appropriation for the foundation school fund and any other funds,
6-23 to the <to an> amount necessary to fund the district's teacher
6-24 salaries allotment as provided by Section 16.101 <equal to the
6-25 difference for that district between the sum of Subsections (a)(1)
6-26 and (a)(2) and the sum of Subsections (a)(3), (a)(4), and (a)(5)>.
6-27 (c) <(d)> The commissioner shall approve warrants to each
7-1 school district equaling the amount of its entitlement <except as
7-2 provided by this section>. Warrants for all money expended
7-3 according to this chapter shall be approved and transmitted to
7-4 treasurers or depositories of school districts in the same manner
7-5 that warrants for state payments are transmitted. <The total
7-6 amount of the warrants issued under this section may not exceed the
7-7 total amount appropriated for foundation school program purposes
7-8 for that fiscal year.>
7-9 <(e) The commissioner shall recompute the amount to which
7-10 the district is entitled under Subsection (c) if a school
7-11 district's tax rate is less than the limit authorized under this
7-12 subsection. The amount to which a district is entitled under this
7-13 section may not exceed the amount to which the district would be
7-14 entitled at the district's tax rate for the final year of the
7-15 preceding biennium, or a different tax rate provided by
7-16 appropriation. The commissioner shall recompute the amount to
7-17 which a district is entitled to the extent necessary under this
7-18 section. The commissioner shall approve warrants to the school in
7-19 the amount that results from the new computation. An amount equal
7-20 to the difference between the initial allocation and the amount of
7-21 the warrants shall be transferred to a special account in the
7-22 foundation school fund known as the reserve account.>
7-23 <(f) Amounts transferred to the reserve account under
7-24 Subsection (e) shall be used in the succeeding fiscal year to
7-25 finance increases in allocations to school districts under
7-26 Subsection (i). If the amount in the reserve account is less than
7-27 the amount of the increases under Subsection (i) for the second
8-1 year of a state fiscal biennium, the commissioner shall certify the
8-2 amount of the difference to the foundation school fund budget
8-3 committee not later than January 1 of the second year of the state
8-4 fiscal biennium. The committee shall propose to the legislature
8-5 that the certified amount be transferred to the foundation school
8-6 fund from the economic stabilization fund and appropriated for the
8-7 purpose of increases in allocations under Subsection (h).>
8-8 <(g) If a school district demonstrates to the satisfaction
8-9 of the commissioner that the estimate of the district's tax rate,
8-10 student enrollment, or taxable value of property used in
8-11 determining the amount of state funds to which the district is
8-12 entitled are so inaccurate as to result in undue financial hardship
8-13 to the district, the commissioner may adjust funding to that
8-14 district in that school year to the extent that funds are available
8-15 for that year, including funds in the reserve account. Funds in
8-16 the reserve account may not be used under this subsection until any
8-17 reserve funds have been used for purposes of Subsection (f).>
8-18 (d) <(h)> If for any year the total cost of the Foundation
8-19 School Program, as determined under this chapter, exceeds the total
8-20 amount appropriated for that year <the legislature fails during the
8-21 regular session to enact the transfer and appropriation proposed
8-22 under Subsection (f) and there are not funds available under
8-23 Subsection (j)>, the commissioner shall reduce the total amount of
8-24 state funds allocated to each district by an amount determined by a
8-25 method under which the application of the same number of cents of
8-26 increase in tax rate in all districts applied to the taxable value
8-27 of property of each district, as determined under Section 11.86,
9-1 results in a total levy equal to the total reduction. <The
9-2 following fiscal year, a district's entitlement under this section
9-3 is increased by an amount equal to the reduction made under this
9-4 subsection.>
9-5 <(i) Not later than March 1 each year, the commissioner
9-6 shall determine the actual amount of state funds to which each
9-7 school district is entitled under the allocation formulas in this
9-8 chapter for the current school year and shall compare that amount
9-9 with the amount of the warrants issued to each district for that
9-10 year. If the amount of the warrants differs from the amount to
9-11 which a district is entitled because of variations in the
9-12 district's tax rate, student enrollment, or taxable value of
9-13 property, the commissioner shall adjust the district's entitlement
9-14 for the next fiscal year accordingly.>
9-15 <(j) The legislature may appropriate funds necessary for
9-16 increases under Subsection (i) from funds that the comptroller, at
9-17 any time during the fiscal year, finds are available.>
9-18 <(k) The commissioner shall compute for each school district
9-19 the total amount by which the district's allocation of state funds
9-20 is increased or reduced under Subsection (i) and shall certify that
9-21 amount to the district.>
9-22 <(l) In this section, the number of weighted students in
9-23 average daily attendance is calculated in the manner provided by
9-24 Section 16.302.>
9-25 SECTION 5. Sections 11.10(r) and (s), Education Code, are
9-26 amended to read as follows:
9-27 (r) Costs <Except for certain transportation costs, costs>
10-1 of operation of the regional day school programs for the deaf shall
10-2 be borne by the state and paid from the Foundation School Program
10-3 Fund. Such costs shall be considered and included by the
10-4 Foundation School Fund Budget Committee in estimating the needs for
10-5 purposes of the Foundation School Program and the regional day
10-6 school programs for the deaf. However, funds allocated to
10-7 countywide schools shall remain so allocated except in those
10-8 regions in which the countywide program has been made a part of the
10-9 appropriate region, as aforesaid. While the principal cost of
10-10 educating deaf children shall be borne by the state, independent
10-11 school districts and all institutions of higher learning in the
10-12 state are hereby authorized and encouraged to make available real
10-13 or personal property or services in cooperation with the regional
10-14 day school programs for the deaf for any activities related to
10-15 education and betterment of education of deaf children including
10-16 but not limited to research and personnel training and development.
10-17 The school district in which a regional day school is located shall
10-18 bear the costs of transporting students in the program who live
10-19 within the district <and is entitled to have those students counted
10-20 in its allotment of transportation funds from the state>. The
10-21 regional day school program shall bear the costs of transporting
10-22 children who live outside the district to the regional day school.
10-23 It is the intent of the legislature in enacting this subsection
10-24 that the use of all of the educational resources of this state be
10-25 maximized to carry out the intent and objectives of this Act.
10-26 (s) Operating costs for the program in each regional day
10-27 school program for the deaf shall be determined and paid on the
11-1 following basis:
11-2 (1) An estimated allocation of $2,700 for each student
11-3 enrolled in the program of the regional day school program for the
11-4 deaf in any current year.
11-5 (2) Teachers, principals, supervisors, counselors,
11-6 para-professional and supporting personnel shall be employed in
11-7 such numbers as the school districts in the regional day school
11-8 program find <Central Education Agency finds> to be necessary to
11-9 establish and operate the regional day school programs for the
11-10 deaf, and such numbers shall not be less than student-professional
11-11 ratios known to be requisite for success in education of deaf
11-12 children. Salaries of all personnel employed in the regional day
11-13 school programs for the deaf shall be determined in accordance with
11-14 policies established by the State Board of Education.
11-15 <(3) Local districts may receive allocations for
11-16 transportation of students participating in the regional day school
11-17 programs determined in the same manner as allocations for the
11-18 transportation of other special education students.>
11-19 SECTION 6. Section 11.29(e), Education Code, is amended to
11-20 read as follows:
11-21 (e) The budget cost of operating the Central Education
11-22 Agency may not <which is paid from the foundation school program
11-23 fund shall> be included in the estimated cost of the Foundation
11-24 School Program <which is computed by the State Board of Education
11-25 in March of each year for the determination of the local fund
11-26 assignment to be charged to each school district>.
11-27 SECTION 7. Section 11.32(f), Education Code, is amended to
12-1 read as follows:
12-2 (f) Regional <Basic costs for the provision of regional>
12-3 education service centers may enter into a contract with <services
12-4 to> school districts but may not receive any money from the state
12-5 <and coordination of educational planning in the region and for
12-6 administrative costs necessary to support these services shall be
12-7 paid from the Foundation School Fund>. <Each Regional Education
12-8 Service Center shall receive an annual allotment of $200,000, with
12-9 the remainder of the funds available under the provisions of this
12-10 subsection to be allocated to the Regional Education Service
12-11 Centers on the basis of the average daily attendance within the
12-12 area of operation for each Regional Education Service Center as
12-13 determined for the next preceding school year. The allotment
12-14 amounts here authorized to be granted by the State Board of
12-15 Education shall not exceed in any year a sum equal to .45 percent
12-16 multiplied by the following specified elements of cost contained in
12-17 the Foundation School Program for the current school year:
12-18 salaries, maintenance and operation, vocational operating costs,
12-19 transportation-regular, transportation-special education,
12-20 transportation-vocational education, agency administration, other
12-21 special education programs, vocational contract services, bilingual
12-22 education, preschool non-English speaking, preschool deaf,
12-23 compensatory education, driver education, and minimum aid.>
12-24 SECTION 8. Section 11.86(a), Education Code, is amended to
12-25 read as follows:
12-26 (a) The comptroller shall conduct an annual study using
12-27 comparable sales and generally accepted auditing and sampling
13-1 techniques to determine the total value of all taxable property in
13-2 each school district. The study shall determine the taxable value
13-3 of all property and of each category of property within the
13-4 district and the productivity value of all land that qualifies for
13-5 appraisal on the basis of its productive capacity and for which the
13-6 owner has applied for and received a productivity appraisal. <The
13-7 comptroller shall make appropriate adjustments in the study to
13-8 account for actions taken under Chapter 36.> In conducting the
13-9 study, the comptroller shall review the appraisal standards,
13-10 procedures, and methodology used by each appraisal district to
13-11 determine the taxable value of property in each school district.
13-12 The review must test the validity of the taxable values assigned to
13-13 each category of property by the appraisal district:
13-14 (1) using, if appropriate, samples selected through
13-15 generally accepted sampling techniques; and
13-16 (2) according to generally accepted standard
13-17 valuation, statistical compilation, and analysis techniques. If
13-18 the comptroller finds in the annual study that generally accepted
13-19 appraisal standards and practices were used by the appraisal
13-20 district in valuing a particular category of property, and that the
13-21 taxable values assigned to each category of property by the
13-22 appraisal district are valid, the appraisal roll value of that
13-23 category of property is presumed to represent taxable value. In
13-24 the absence of such a presumption, the comptroller shall estimate
13-25 the taxable value of that category of property using generally
13-26 accepted standard valuation, statistical compilation, and analysis
13-27 techniques. For the purposes of this section, "taxable value"
14-1 means market value less:
14-2 (1) the total dollar amount of any exemptions of
14-3 part but not all of the value of taxable property required by the
14-4 constitution or a statute that a district lawfully granted in the
14-5 year that is the subject of the study;
14-6 (2) the total dollar amount of any abatements
14-7 granted before May 31, 1993, within a reinvestment zone under
14-8 agreements authorized by the Property Redevelopment and Tax
14-9 Abatement Act (Chapter 312, Tax Code);
14-10 (3) the total dollar amount of any captured
14-11 appraised value of property that is located in a reinvestment zone
14-12 and that is eligible for tax increment financing under the Tax
14-13 Increment Financing Act (Chapter 311, Tax Code);
14-14 (4) the total dollar amount of any exemptions
14-15 granted under Section 11.251, Tax Code;
14-16 (5) the difference between the market value and
14-17 the productivity value of land that qualifies for appraisal on the
14-18 basis of its productive capacity, except that the productivity
14-19 value may not exceed the fair market value of the land;
14-20 (6) the portion of the appraised value of
14-21 residence homesteads of the elderly on which school district taxes
14-22 are not imposed in the year that is the subject of the study,
14-23 calculated as if the residence homesteads were appraised at the
14-24 full value required by law;
14-25 (7) a portion of the market value of property
14-26 not otherwise fully taxable by the district at market value because
14-27 of action required by statute or the Texas Constitution that, if
15-1 the tax rate adopted by the district is applied to it, produces an
15-2 amount equal to the difference between the tax that the district
15-3 would have imposed on the property if the property were fully
15-4 taxable at market value and the tax that the district is actually
15-5 authorized to impose on the property; and
15-6 (8) the market value of all tangible personal
15-7 property, other than manufactured homes, owned by a family or
15-8 individual and not held or used for the production of income.
15-9 SECTION 9. Section 21.063, Education Code, is amended to
15-10 read as follows:
15-11 Sec. 21.063. Tuition Fee for Transfer Students. The
15-12 receiving district may charge a tuition fee to the extent that the
15-13 district's actual expenditure per student in average daily
15-14 attendance, determinable by its board of trustees, exceeds the sum
15-15 the district benefits from state aid sources as provided in Section
15-16 21.062 of this code <and county education funds distributed under
15-17 Subchapter J, Chapter 16, of this code>. However, unless a tuition
15-18 fee is prescribed and set out in transfer agreement prior to its
15-19 execution by the parties, no increase in tuition charge shall be
15-20 made for the year of that transfer that exceeds the tuition charge,
15-21 if any, of the preceding school year.
15-22 SECTION 10. Section 21.173(a), Education Code, is amended to
15-23 read as follows:
15-24 (a) Except as otherwise provided by this section, a school
15-25 district <that receives funding under Subsection (h) of Section
15-26 16.156 of this code> may not require or allow a child to stand on a
15-27 school bus that is in motion.
16-1 SECTION 11. Section 21.176, Education Code, is amended to
16-2 read as follows:
16-3 Sec. 21.176. APPROVED SCHOOL BUS ROUTES. School buses shall
16-4 be operated to and from school on approved school bus routes and no
16-5 variations shall be made therefrom. The penalty for varying from
16-6 authorized routes and for unauthorized use of buses shall be the
16-7 withholding of <transportation> funds from the offending county or
16-8 school district. <In the event the violation is committed by a
16-9 district which receives no Foundation School Program funds, the
16-10 penalty provisions of Section 4.02 of this code shall be applied.>
16-11 SECTION 12. Section 21.177(d), Education Code, is amended to
16-12 read as follows:
16-13 (d) In approving a transportation system for a district or
16-14 county, consideration shall be given to providing transportation
16-15 for only those pupils who reside in hazardous areas or live two or
16-16 more miles from the school they attend except handicapped pupils.
16-17 No consideration shall be given to providing transportation for
16-18 pupils transferred from one district to another when their grades
16-19 are taught in their home district unless transferred as provided by
16-20 law and transportation has been approved as provided by law. A
16-21 district may provide transportation to pupils to after-school child
16-22 care facilities or to pupils who live within two miles of the
16-23 school they attend, and may charge a reasonable fee for such
16-24 transportation<, provided that such transportation shall not be
16-25 eligible for funding pursuant to Section 16.156 of this code>.
16-26 SECTION 13. Section 21.181, Education Code, is amended to
16-27 read as follows:
17-1 Sec. 21.181. Contract With Transportation Company or System.
17-2 (a) As an alternative to maintaining and operating a complete
17-3 public school transportation system under this subchapter, a county
17-4 or local district school board may contract with a public or
17-5 commercial transportation company or system for all or any part of
17-6 its public school transportation if the board is able to obtain an
17-7 economically advantageous contract, provided that the commercial
17-8 transportation company or system:
17-9 (1) requires its school bus drivers to be certified by
17-10 the Central Education Agency; and
17-11 (2) uses only those school buses in transporting
17-12 public school students that satisfy safety requirements imposed by
17-13 law on school buses operated by public school transportation
17-14 systems<; and>
17-15 <(3) agrees to meet the alternative fuels requirements
17-16 of Section 21.174 for those buses dedicated to the contract;
17-17 provided, however, the company or system may claim all exceptions
17-18 available to county and local district school boards under Section
17-19 21.174>.
17-20 (b) A contract is economically advantageous if the cost of
17-21 the service contracted for is equal to or less than the total cost
17-22 to the school district for providing its own complete bus service.
17-23 (c) <The total cost to the school district is the state
17-24 transportation cost allotment plus the supplementary funds
17-25 necessarily provided by the local school district to provide
17-26 complete transportation services. In determining if a contract is
17-27 economically advantageous, taxes paid by the commercial
18-1 transportation company or system on gasoline, diesel fuel, or
18-2 liquefied petroleum gas may not be considered.>
18-3 <(c) This section in no way prohibits the local school board
18-4 from supplementing the state transportation cost allotment with
18-5 local funds necessary to provide complete transportation services.>
18-6 <(d)> The State Board of Education shall adopt rules for the
18-7 administration of this section.
18-8 (d) <(e)> Contracts for alternative public school
18-9 transportation may include provisions for transporting students to
18-10 and from approved school activities.
18-11 <(f) Upon approval of the contract by the State Board of
18-12 Education, the portion of the annual transportation allotment which
18-13 is to be used to finance the contract for alternative
18-14 transportation services shall be included in the annual
18-15 transportation cost allotment for the respective county or
18-16 district.>
18-17 SECTION 14. Section 21.506(b), Education Code, is amended to
18-18 read as follows:
18-19 (b) Except as provided by Subsection (c) of this section,
18-20 contracts for residential placements when approved may be paid for
18-21 from a combination of federal, state, and local funds. <The local
18-22 share of the total contract cost per pupil is that portion of the
18-23 local tax effort (total dollars generated by debt service and
18-24 maintenance taxes) which exceeds the district's local fund
18-25 assignment under Section 16.252, divided by the average daily
18-26 attendance in the district. If the contract involves a private
18-27 facility, the state share of the total contract cost is that which
19-1 remains after subtracting the local share. If the contract
19-2 involves a public facility, the state share is that which remains
19-3 after subtracting the local share from that portion of the contract
19-4 which involves the costs of instructional and related services.>
19-5 SECTION 15. Section 26.65(a), Education Code, is amended to
19-6 read as follows:
19-7 (a) The commissioner of education shall develop and the
19-8 State Board of Education shall adopt a formula for the allocation
19-9 of state funds to a rehabilitation district on a basis similar to
19-10 that provided for independent school districts<, except that no
19-11 local fund assignment shall be charged to a rehabilitation
19-12 district>.
19-13 SECTION 16. Section 74.066(a), Education Code, is amended to
19-14 read as follows:
19-15 (a) To provide for the continuance of educational programs
19-16 for persons who are inpatients and outpatients at The University of
19-17 Texas Medical Branch at Galveston and for students in the Moody
19-18 State School for Cerebral Palsied Children, the commissioner of
19-19 education shall develop and the State Board of Education shall
19-20 adopt a formula for the allocation of state special education funds
19-21 on a basis similar to that provided for independent school
19-22 districts<, except that no local fund assignment shall be charged
19-23 to the schools>.
19-24 SECTION 17. Section 105.95(e), Education Code, is amended to
19-25 read as follows:
19-26 (e) The academy is not subject to the provisions of this
19-27 code, or to the rules of the Central Education Agency, regulating
20-1 public schools, except that:
20-2 (1) professional employees of the academy are entitled
20-3 to the limited liability of an employee under Section 21.905 or
20-4 21.912 <or 21.914> of this code;
20-5 (2) a student's attendance at the academy satisfies
20-6 compulsory school attendance requirements; and
20-7 (3) <for each student enrolled,> the academy is
20-8 entitled to an allotment <allotments> from the foundation school
20-9 program under Chapter 16 of this code as if the academy were a
20-10 school district<, except that the academy has a local share applied
20-11 that is equivalent to the local share assignment of the Denton
20-12 Independent School District>.
20-13 SECTION 18. Section 317.005(f), Government Code, is amended
20-14 to read as follows:
20-15 (f) The governor or board may adopt an order under this
20-16 section withholding or transferring any portion of the total amount
20-17 appropriated to finance the foundation school program for a fiscal
20-18 year. The governor or board may not adopt such an order if it
20-19 would result in an allocation of money <between particular programs
20-20 or statutory allotments> under the foundation school program
20-21 contrary to the statutory proration formula provided by Section
20-22 16.254(d)<(h)>, Education Code. The governor or board may transfer
20-23 an amount to the total amount appropriated to finance the
20-24 foundation school program for a fiscal year <and may increase the
20-25 basic allotment. The governor or board may adjust allocations of
20-26 amounts between particular programs or statutory allotments under
20-27 the foundation school program> only for the purpose of conforming
21-1 the allocations to actual program costs <pupil enrollments or
21-2 attendance>.
21-3 SECTION 19. Section 825.405(b), Government Code, is amended
21-4 to read as follows:
21-5 (b) For purposes of this section, the statutory minimum
21-6 salary is the salary provided by Sections 16.056 and 16.058,
21-7 Education Code<, multiplied by the cost of education adjustment
21-8 applicable under Section 16.102, Education Code, to the district in
21-9 which the member is employed>.
21-10 SECTION 20. Section 6.02(b), Tax Code, is amended to read as
21-11 follows:
21-12 (b) A taxing unit that has boundaries extending into two or
21-13 more counties may choose to participate in only one of the
21-14 appraisal districts. In that event, the boundaries of the district
21-15 chosen extend outside the county to the extent of the unit's
21-16 boundaries. To be effective, the choice must be approved by
21-17 resolution of the board of directors of the district chosen. <The
21-18 choice of a school district to participate in a single appraisal
21-19 district does not apply to property annexed to the school district
21-20 under Subchapter C or G, Chapter 36, Education Code, unless:>
21-21 <(1) the school district taxes property other than
21-22 property annexed to the district under Subchapter C or G, Chapter
21-23 36, Education Code, in the same county as the annexed property; or>
21-24 <(2) the annexed property is contiguous to property in
21-25 the school district other than property annexed to the district
21-26 under Subchapter C or G, Chapter 36, Education Code.>
21-27 SECTION 21. Sections 21.01 and 21.02, Tax Code, are amended
22-1 to read as follows:
22-2 Sec. 21.01. Real Property. Real property is taxable by a
22-3 taxing unit if located in the unit on January 1<, except as
22-4 provided by Chapter 36, Education Code>.
22-5 Sec. 21.02. Tangible Personal Property Generally.
22-6 <(a)> Except as provided by <Subsection (b) and> Sections 21.021,
22-7 21.04, and 21.05, tangible personal property is taxable by a taxing
22-8 unit if:
22-9 (1) it is located in the unit on January 1 for more
22-10 than a temporary period;
22-11 (2) it normally is located in the unit, even though it
22-12 is outside the unit on January 1, if it is outside the unit only
22-13 temporarily;
22-14 (3) it normally is returned to the unit between uses
22-15 elsewhere and is not located in any one place for more than a
22-16 temporary period; or
22-17 (4) the owner resides (for property not used for
22-18 business purposes) or maintains his principal place of business in
22-19 this state (for property used for business purposes) in the unit
22-20 and the property is taxable in this state but does not have a
22-21 taxable situs pursuant to Subdivisions (1) through (3) of this
22-22 section.
22-23 <(b) Tangible personal property having taxable situs at the
22-24 same location as real property detached from a school district and
22-25 annexed by another school district under Chapter 36, Education
22-26 Code, is taxable in the tax year in which the detachment and
22-27 annexation occurs by the same school district by which the real
23-1 property is taxable in that tax year under Chapter 36, Education
23-2 Code. For purposes of this subsection and Chapter 36, Education
23-3 Code, tangible personal property has taxable situs at the same
23-4 location as real property detached and annexed under Chapter 36,
23-5 Education Code, if the detachment and annexation of the real
23-6 property, had it occurred before January 1 of the tax year, would
23-7 have changed the taxable situs of the tangible personal property
23-8 determined as provided by Subsection (a) from the school district
23-9 from which the real property was detached to the school district to
23-10 which the real property was annexed.>
23-11 <(c) Tangible personal property has taxable situs in a
23-12 school district that is the result of a consolidation under Chapter
23-13 36, Education Code, in the year in which the consolidation occurs
23-14 if the property would have had taxable situs in the consolidated
23-15 district in that year had the consolidation occurred before January
23-16 1 of that year.>
23-17 SECTION 22. Sections 26.08(d), (e), and (g), Tax Code, are
23-18 amended to read as follows:
23-19 (d) For purposes of this section, except as provided by
23-20 Subsection (e), the school district rollback tax rate of a school
23-21 district is the sum of:
23-22 (1) the tax rate that, applied to the current total
23-23 value for the district, would impose taxes in an amount that, when
23-24 added to state funds to be distributed to the district under
23-25 Chapters 15 and 16, Education Code, for the school year beginning
23-26 in the current tax year, would provide the same amount of state
23-27 funds and local maintenance and operations taxes per student in
24-1 <weighted> average daily attendance for that school year that was
24-2 available to the district in the preceding year;
24-3 (2) the rate of $0.06; and
24-4 (3) the district's current debt rate.
24-5 (e) In the first year in which a school district that is the
24-6 product of the consolidation of two or more whole school districts
24-7 adopts a tax, the school district rollback tax rate for the
24-8 consolidated district is the sum of:
24-9 (1) the tax rate that, applied to the current total
24-10 value for the district, would impose taxes in an amount that, when
24-11 added to state funds to be distributed to the district under
24-12 Chapters 15 and 16, Education Code, for the school year beginning
24-13 in the current tax year, would provide the same amount of state
24-14 funds and local maintenance and operations taxes per student in
24-15 <weighted> average daily attendance for that school year that was
24-16 available to the component district in the preceding year for which
24-17 that amount was greater than for any other component district;
24-18 (2) the rate of $0.06; and
24-19 (3) the consolidated district's current debt rate.
24-20 (g) For purposes of <In> this section, average daily
24-21 attendance is computed as provided by Section 16.006 <"weighted
24-22 students in average daily attendance" has the meaning assigned by
24-23 Section 16.302>, Education Code.
24-24 SECTION 23. (a) The following provisions of the Education
24-25 Code are repealed:
24-26 (1) Sections 11.86(h), 11.2092, 16.001, 16.002,
24-27 16.008, 16.252, 16.2541, 16.256(d)-(f), 16.258, 19.027(f) and (g),
25-1 20.09, 21.112(m), 21.172(b), 21.182(f), 21.513, 21.792, 35.024(c),
25-2 and 35.031;
25-3 (2) Section 16.007(c), as amended by Chapter 520, Acts
25-4 of the 73rd Legislature, Regular Session, 1993;
25-5 (3) Subchapter D, Chapter 14;
25-6 (4) Subchapters D, F, H, and I, Chapter 16; and
25-7 (5) Chapter 36.
25-8 (b) Section 322.008(b), Government Code, is repealed.
25-9 (c) The following sections of the Tax Code are repealed:
25-10 6.02(g), 6.03(m), and 25.25(h), as added by Chapter 347, Acts of
25-11 the 73rd Legislature, Regular Session, 1993.
25-12 SECTION 24. The investment capital fund created under
25-13 Section 11.2092, Education Code, is abolished, and the comptroller
25-14 shall transfer the balance in that fund on the effective date of
25-15 this Act to the foundation school fund.
25-16 SECTION 25. This Act applies beginning with the 1996-1997
25-17 school year.
25-18 SECTION 26. The importance of this legislation and the
25-19 crowded condition of the calendars in both houses create an
25-20 emergency and an imperative public necessity that the
25-21 constitutional rule requiring bills to be read on three several
25-22 days in each house be suspended, and this rule is hereby suspended,
25-23 and that this Act take effect and be in force from and after its
25-24 passage, and it is so enacted.