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.