By Sadler H.B. No. 1747
76R5470 JD-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to public school finance and to school district ad valorem
1-3 tax rates.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 42.101, Education Code, is amended to
1-6 read as follows:
1-7 Sec. 42.101. BASIC ALLOTMENT. For each student in average
1-8 daily attendance, not including the time students spend each day in
1-9 special education programs in an instructional arrangement other
1-10 than mainstream or career and technology education programs, for
1-11 which an additional allotment is made under Subchapter C, a
1-12 district is entitled to an allotment of $2,396 [$2,387]. A greater
1-13 amount for any school year may be provided by appropriation.
1-14 SECTION 2. Section 42.302(a), Education Code, is amended to
1-15 read as follows:
1-16 (a) Each school district is guaranteed a specified amount
1-17 per weighted student in state and local funds for each cent of tax
1-18 effort over that required for the district's local fund assignment
1-19 up to the maximum level specified in this subchapter. The amount
1-20 of state support, subject only to the maximum amount under Section
1-21 42.303, is determined by the formula:
1-22 GYA = (GL X WADA X DTR X 100) - LR
1-23 where:
1-24 "GYA" is the guaranteed yield amount of state funds to be
2-1 allocated to the district;
2-2 "GL" is the dollar amount guaranteed level of state and local
2-3 funds per weighted student per cent of tax effort, which is $23.10
2-4 [$21] or a greater amount for any year provided by appropriation;
2-5 "WADA" is the number of students in weighted average daily
2-6 attendance, which is calculated by dividing the sum of the school
2-7 district's allotments under Subchapters B and C, less any allotment
2-8 to the district for transportation and 50 percent of the adjustment
2-9 under Section 42.102, by the basic allotment for the applicable
2-10 year;
2-11 "DTR" is the district enrichment and facilities tax rate of
2-12 the school district, which is determined by subtracting the amounts
2-13 specified by Subsection (b) from the total amount of taxes
2-14 collected by the school district for the applicable school year and
2-15 dividing the difference by the quotient of the district's taxable
2-16 value of property as determined under Subchapter M, Chapter 403,
2-17 Government Code, divided by 100; and
2-18 "LR" is the local revenue, which is determined by multiplying
2-19 "DTR" by the quotient of the district's taxable value of property
2-20 as determined under Subchapter M, Chapter 403, Government Code,
2-21 divided by 100.
2-22 SECTION 3. Section 26.08(i), Tax Code, is amended to read as
2-23 follows:
2-24 (i) For purposes of this section, the rollback tax rate of a
2-25 school district is the sum of:
2-26 (1) the tax rate that, applied to the current total
2-27 value for the district, would impose taxes in an amount that, when
3-1 added to state funds that would be distributed to the district
3-2 under Chapter 42, Education Code, for the school year beginning in
3-3 the current tax year using that tax rate, would provide the same
3-4 amount of state funds distributed under Chapter 42 and maintenance
3-5 and operations taxes of the district per student in weighted
3-6 average daily attendance for that school year that was available to
3-7 the district in the preceding year;
3-8 (2) the rate of $0.06 [$0.08] per $100 of taxable
3-9 value; and
3-10 (3) the district's current debt rate.
3-11 SECTION 4. (a) This Act takes effect September 1, 1999.
3-12 (b) The change in law made by this Act to Section 26.08, Tax
3-13 Code, applies only to the ad valorem tax rate of a school district
3-14 that is adopted by the governing body of the district on or after
3-15 the effective date of this Act.
3-16 SECTION 5. The importance of this legislation and the
3-17 crowded condition of the calendars in both houses create an
3-18 emergency and an imperative public necessity that the
3-19 constitutional rule requiring bills to be read on three several
3-20 days in each house be suspended, and this rule is hereby suspended.