HBA-MPM H.B. 2341 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 2341
By: Dunnam
Public Education
4/19/1999
Introduced



BACKGROUND AND PURPOSE 

Some taxpayers feel that it is inequitable that they live within the
boundaries of a school district which does not offer every grade from
kindergarten through 12th, but pay taxes equal to a district that does
offer these grade levels.  H.B. 2341 amends the Education Code to adjust
the taxable value of property which contracts for students living in the
district who commute in order to be educated in another district using a
formula which takes into account a number of factors, including the
district's tax base and the taxable value of the property within the
district the previous year. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Subchapter B, Chapter 42, Education Code, by adding
Section 42.106, as follows: 

Sec. 42.106.  ADJUSTED PROPERTY VALUE FOR DISTRICTS NOT OFFERING ALL GRADE
LEVELS.  Provides that for purposes of this chapter, the taxable value of
property of a school district (district) that contracts for students
residing in the district to be educated in another district under Section
25.039(a) (regarding contracting for students residing in a district who
are in grade levels not offered by the district), Education Code, is
adjusted by applying a specific formula.  Sets forth the formula as
follows:   

ADPV = DPV - (TN/.015)

Defines "ADPV" as the district's adjusted taxable value of property; "DPV"
as the taxable value of property in the district for the preceding tax year
determined under Subchapter M (Study of School  District Property Values),
Chapter 403 (Comptroller of Public Accounts), Government Code; and "TN" as
the total amount of tuition the district is required to pay under Section
25.038 (Tuition Fee for Transfer Students), Education Code, for the school
year for which the adjustment is made. 

SECTION 2.  Effective date: September 1, 1999.

SECTION 3.  Emergency clause.