Floor Packet Page No. 10
Amend CSHB 2 as follows:
(1) Strike Article 1, Part A and Part B (and re-letter the
subsequent parts appropriately) and substitute the following:
"PART A. EDUCATION FUNDING
SECTION 1A.01. Section 42.005(a), Education Code, is
amended to read as follows:
(a) In this chapter, average daily attendance is:
(1) the quotient of the sum of attendance for each day
of the minimum number of days of instruction as described under
Section 25.081(a) divided by the minimum number of days of
instruction; [or]
(2) for a district that operates under a flexible year
program under Section 29.0821, the quotient of the sum of
attendance for each actual day of instruction as permitted by
Section 29.0821(b)(1) divided by the number of actual days of
instruction as permitted by Section 29.0821(b)(1); or
(3) for a district that operates under a flexible
school day program under Section 29.0822, the average daily
attendance as calculated by the commissioner in accordance with
Section 29.0822(d).
SECTION 1A.02. Effective September 1, 2005, Section 42.101,
Subchapter B, Chapter 42, Education Code is amended to read as
follows:
Sec. 42.101. BASIC ALLOTMENT. For each student in average
daily attendance, not including the time students spend each day in
special education programs in an instructional arrangement other
than mainstream or career and technology education programs, for
which an additional allotment is made under Subchapter C, a
district is entitled to an allotment of $2,720 [$2,537]. A greater
amount for any school year may be provided by appropriation.
SECTION 1A.03. Effective September 1, 2006, Section 42.101,
Subchapter B, Chapter 42, Education Code is amended to read as
follows:
Sec. 42.101. BASIC ALLOTMENT. For each student in average
daily attendance, not including the time students spend each day in
special education programs in an instructional arrangement other
than mainstream or career and technology education programs, for
which an additional allotment is made under Subchapter C, a
district is entitled to an allotment of $3,075 [$2,537]. A greater
amount for any school year may be provided by appropriation.
SECTION 1A.04. Section 42.102, Subchapter B, Chapter 42,
Education Code is amended by amending Subsection (b) and by adding
Subsections (b-1), (b-2), (c), (c-1) and (c-2) to read as follows:
(b) The Legislative Budget Board shall adopt a cost of
education index based on a statistical analysis conducted on a
revenue neutral basis that is designed to isolate the independent
effects of uncontrollable factors on the compensation that school
districts must pay, including teacher salaries and other benefits.
The analysis must include, at a minimum, variations in teacher
characteristics, teacher work environments, and the economic and
social conditions of the communities in which teachers reside [The
cost of education adjustment is the cost of education index
adjustment adopted by the foundation school fund budget committee
and contained in Chapter 203, Title 19, Texas Administrative Code,
as that chapter existed on March 26, 1997].
(b-1) In this subsection, "teacher fixed effects index"
means the teacher fixed effects index in the 2004 report
commissioned by the Joint Select Committee on Public School Finance
of the 78th Legislature. Notwithstanding Subsection (a), the cost
of education index for purposes of that subsection for the
following school years is determined using the teacher fixed
effects index in the following manner:
(1) for the 2006-2007 school year, the index shall be
computed giving a weight of 25 percent to the teacher fixed effects
index and a weight of 75 percent to the index used to determine a
school district's adjustment for the 2005-2006 school year;
(2) for the 2007-2008 school year, the index shall be
computed giving a weight of 50 percent to the teacher fixed effects
index and a weight of 50 percent to the index used to determine a
school district's adjustment for the 2005-2006 school year;
(3) for the 2008-2009 school year, the index shall be
computed giving a weight of 75 percent to the teacher fixed effects
index and a weight of 25 percent to the index used to determine a
school district's adjustment for the 2005-2006 school year; and
(4) for the 2009-2010 and 2010-2011 school years, the
cost of education index for purposes of Subsection (a) is the
teacher fixed effects index.
(b-2) All information relating to the computation and
adoption of the cost of education index under this section,
including underlying data, assumptions, and computations used in
the development of the index, is public information.
(c) The Legislative Budget Board shall biennially update
the cost of education index required by this section. The
Legislative Budget Board shall submit the updated index to the
legislature not later than December 1 of each even-numbered year.
(c-1) The Legislative Budget Board shall submit the initial
update required by Subsection (c) not later than December 1, 2010.
(c-2) Subsections (b-1) and (c-1) and this subsection expire
September 1, 2011.
SECTION 1A.05. Effective September 1, 2005, Section 42.152,
Subchapter C, Chapter 42, Education Code is amended by amending
Subsection (a) to read as follows:
(a) For each student who is educationally disadvantaged or
who is a student who does not have a disability and resides in a
residential placement facility in a district in which the student's
parent or legal guardian does not reside, a district is entitled to
an annual allotment equal to the adjusted basic allotment
multiplied by 0.225 [0.2], and by 2.41 for each full-time
equivalent student who is in a remedial and support program under
Section 29.081 because the student is pregnant.
SECTION 1A.06. Effective September 1, 2006, Section 42.152,
Subchapter C, Chapter 42, Education Code is amended by amending
Subsections (a) to read as follows:
(a) For each student who is educationally disadvantaged or
who is a student who does not have a disability and resides in a
residential placement facility in a district in which the student's
parent or legal guardian does not reside, a district is entitled to
an annual allotment equal to the adjusted basic allotment
multiplied by 0.25 [0.2], and by 2.41 for each full-time equivalent
student who is in a remedial and support program under Section
29.081 because the student is pregnant.
SECTION 1A.07 Section 42.152, Subchapter C, Chapter 42,
Education Code is amended by amending Subsection (t) and adding
Subsection (c-2) to read as follows:
(c-2) Notwithstanding Subsection (c), a school district may
use funds allocated under this section to provide Saturday classes
for third grade students who fail to perform satisfactorily on an
assessment instrument administered under Section 39.023.
(t) A reduction made under this section or the General
Appropriations Act in the allotment under this section, including a
reduction under Section 39.031(a), does not affect the computation
of students in weighted average daily attendance for purposes of
Subchapter F except that the reduction shall be applied in the same
manner to districts that receive payments under Chapter 42 and
districts that make payments under Chapter 41.
SECTION 1A.08. Section 42.153(a), Subchapter C, Chapter 42,
Education Code is amended to read as follows:
(a) For each student in average daily attendance in a
bilingual education or special language program under Subchapter B,
Chapter 29, a district is entitled to an annual allotment equal to
the adjusted basic allotment multiplied by 0.15 [0.1].
SECTION 1A.09. Section 42.154(a), Subchapter C, Chapter 42,
Education Code is amended to read as follows:
(a) For each full-time equivalent student in average daily
attendance in an approved career and technology education program
in grades [nine through 12 or in career and technology education
programs for students with disabilities in grades] seven through
12, a district is entitled to an annual allotment equal to the
adjusted basic allotment multiplied by a weight of 1.35.
SECTION 1A.10. Section 42.155, Subchapter C, Chapter 42,
Education Code is amended by adding subsection (l) to read as
follows:
(l) Beginning in the 2005-2006 school year, the allocation
per mile of approved route shall be at least thirty-five percent
higher than the allocation per mile for the 2004-2005 school year.
SECTION 1A.11. Subchapter C, Chapter 42, Education Code is
amended by adding Section 42.159 to read as follows:
Sec. 42.159. INSTRUCTIONAL MATERIALS AND TECHNOLOGY
ALLOTMENT. (a) For each student in average daily attendance, a
school district is entitled to an annual allotment of $70.
(b) Funds allotted under this section may be used only to
purchase approved instructional materials, including online
instructional materials.
(c) This section applies beginning with the 2006-2007
school year. This subsection expires September 1, 2007.
SECTION 1A.12. Effective September 1, 2005, Section
42.2512, Education Code, is amended to read as follows:
Sec. 42.2512. ADDITIONAL STATE AID FOR PROFESSIONAL STAFF
SALARIES. (a) A school district, including a school district
that is otherwise ineligible for state aid under this chapter, is
entitled to state aid in an amount, as determined by the
commissioner, equal to the difference, if any, between:
(1) an amount equal to the product of $1,000 [$3,000]
multiplied by the number of classroom teachers, full-time
librarians, full-time counselors certified under Subchapter B,
Chapter 21, and full-time school nurses employed by the district
and entitled to a minimum salary under Section 21.402; and
(2) an amount equal to 80 percent of the amount of
additional funds to which the district is entitled due to the
increases made by HB 2, Acts of the 79th Legislature, Second Called
Session, 2005 [SB 4, Acts of the 76th Legislature, Regular Session,
1999], to:
(A) the equalized wealth level under Section
41.002;
(B) the basic allotment under Section 42.101; and
(C) the guaranteed level of state and local funds
per weighted student per cent of tax effort under Section 42.302.
SECTION 1A.13. Effective September 1, 2006, Section
42.2512, Education Code, is amended to read as follows:
Sec. 42.2512. ADDITIONAL STATE AID FOR PROFESSIONAL STAFF
SALARIES. (a) A school district, including a school district
that is otherwise ineligible for state aid under this chapter, is
entitled to state aid in an amount, as determined by the
commissioner, equal to the difference, if any, between:
(1) an amount equal to the product of $2,000 [$3,000]
multiplied by the number of classroom teachers, full-time
librarians, full-time counselors certified under Subchapter B,
Chapter 21, and full-time school nurses employed by the district
and entitled to a minimum salary under Section 21.402; and
(2) an amount equal to 80 percent of the amount of
additional funds to which the district is entitled due to the
increases made by HB 2, Acts of the 79th Legislature, Second Called
Session, 2005 [SB 4, Acts of the 76th Legislature, Regular Session,
1999], to:
(A) the equalized wealth level under Section
41.002;
(B) the basic allotment under Section 42.101;
and
(C) the guaranteed level of state and local funds
per weighted student per cent of tax effort under Section 42.302.
SECTION 1A.14. Effective September 1, 2005, Subchapter E,
Chapter 42, Education Code is amended by adding Section 42.2513 to
read as follows:
Sec. 42.2513. ADDITIONAL TRANSITIONAL
AID. (a) Notwithstanding any other provision of this chapter or
Chapter 41, and provided that a school district imposes a tax of at
least $1.40 on the $100 valuation of taxable property, a school
district is entitled to the amount of state revenue necessary to
maintain state and local revenue per student in weighted average
daily attendance in the amount equal to the sum of:
(1) the amount of state and local revenue per student
in weighted average daily attendance for the maintenance and
operation of the district to which the district would have been
entitled for the 2005-2006 school year under Chapter 42, as that
chapter existed on January 1, 2005, or, if the district would have
been subject to Chapter 41, as that chapter existed on January 1,
2005, the amount to which the district would have been entitled
under that chapter, based on the funding elements in effect for the
2004-2005 school year and including any amounts described by Rider
82, page III-23, Chapter 1330, Acts of the 78th Legislature,
Regular Session, 2003 (the General Appropriations Act); and
(2) an amount equal to two percent of the greater of
the amounts described by Subdivision (1).
(b) The amount of revenue to which a school district is
entitled because of the technology allotment under Section 32.005
or the instructional materials and technology allotment under
Section 42.241 is not included in making a determination under
Subsection (a).
(c) The commissioner shall determine the amount of state
funds to which a school district is entitled under this section.
The commissioner's determination is final and may not be appealed.
SECTION 1A.15. Effective September 1, 2006, Subchapter E,
Chapter 42, Education Code is amended by adding Section 42.2513 to
read as follows:
Sec. 42.2513. ADDITIONAL TRANSITIONAL
AID. (a) Notwithstanding any other provision of this chapter or
Chapter 41, and provided that a school district imposes a tax of at
least $1.30 on the $100 valuation of taxable property, a school
district is entitled to the amount of state revenue necessary to
maintain state and local revenue per student in weighted average
daily attendance in the amount equal to the sum of:
(1) the amount of state and local revenue per student
in weighted average daily attendance for the maintenance and
operation of the district to which the district would have been
entitled for the 2006-2007 school year under Chapter 42, as that
chapter existed on January 1, 2005, or, if the district would have
been subject to Chapter 41, as that chapter existed on January 1,
2005, the amount to which the district would have been entitled
under that chapter, based on the funding elements in effect for the
2004-2005 school year and including any amounts described by Rider
82, page III-23, Chapter 1330, Acts of the 78th Legislature,
Regular Session, 2003 (the General Appropriations Act); and
(2) an amount equal to four percent of the greater of
the amounts described by Subdivision (1).
(b) The amount of revenue to which a school district is
entitled because of the technology allotment under Section 32.005
or the instructional materials and technology allotment under
Section 42.241 is not included in making a determination under
Subsection (a).
(c) The commissioner shall determine the amount of state
funds to which a school district is entitled under this section.
The commissioner's determination is final and may not be appealed.
SECTION 1A.16. Section 42.302(a), Subchapter E, Chapter 42,
Education Code is amended to read as follows:
(a) Each school district is guaranteed a specified amount
per weighted student in state and local funds for each cent of tax
effort over that required for the district's local fund assignment
up to the maximum level specified in this subchapter. The amount of
state support, subject only to the maximum amount under Section
42.303, is determined by the formula:
GYA = (GL X WADA X DTR X 100) - LR
where:
"GYA" is the guaranteed yield amount of state funds to be
allocated to the district;
"GL" is the dollar amount guaranteed level of state and local
funds per weighted student per cent of tax effort, which is the
quotient of the basic allotment under Section 42.101 divided by 86
[$27.14] or a greater amount for any year provided by
appropriation;
"WADA" is the number of students in weighted average daily
attendance, which is calculated by dividing the sum of the school
district's allotments under Subchapters B and C, less any allotment
to the district for transportation and [,] any allotment under
Section 42.158, [and 50 percent of the adjustment under Section
42.102,] by the basic allotment for the applicable year;
"DTR" is the district enrichment tax rate of the school
district, which is determined by subtracting the amounts specified
by Subsection (b) from the total amount of maintenance and
operations taxes collected by the school district for the
applicable school year and dividing the difference by the quotient
of the district's taxable value of property as determined under
Subchapter M, Chapter 403, Government Code, or, if applicable,
under Section 42.2521, divided by 100; and
"LR" is the local revenue, which is determined by multiplying
"DTR" by the quotient of the district's taxable value of property as
determined under Subchapter M, Chapter 403, Government Code, or, if
applicable, under Section 42.2521, divided by 100.
SECTION 1A.17. Section 41.002, Chapter 41, Education Code is
amended to read as follows:
Sec. 41.002. EQUALIZED WEALTH LEVEL. [(a)] A school
district may not have a wealth per student that exceeds the wealth
per student that produces the guaranteed level of state and local
funds per weighted student per cent of tax effort under Section
42.302 [$305,000].
SECTION 1A.18. Section 26.08, Tax Code, is amended by
adding Subsections (a-1)-(a-6)and amending Subsections (i) and (k)
to read as follows:
(a-1) Except as provided by Subsection (a-2), for the 2005
tax year, a school district may not impose a tax for the maintenance
and operations of the district that exceeds the greater of:
(1) the rate equal to 140/150 of the rate adopted by
the district for maintenance and operations for the 2004 tax year;
or
(2) the rate necessary to ensure that the district
receives the amount of revenue described by Sections 42.2513(a)(1)
and (2), Education Code, provided that the rate may not exceed $1.40
on the $100 valuation of taxable property.
(a-2) Notwithstanding any other provision of law, for the
2005 tax year a school district permitted by special law on January
1, 2005, to impose an ad valorem tax for maintenance and operations
at a rate greater than $1.50 on the $100 valuation of taxable
property in the district may continue to impose a tax for the
maintenance and operations of the district at a rate not to exceed
the rate that is $0.10 less than the rate adopted by the district
for maintenance and operations for the 2004 tax year.
(a-3) Subsections (a-1), (a-2), and this subsection expire
January 1, 2006.
(a-4) Except as provided by Subsection (a-2), for the 2006
tax year, a school district may not impose a tax for the maintenance
and operations of the district that exceeds the greater of:
(1) the rate equal to 130/150 of the rate adopted by
the district for maintenance and operations for the 2004 tax year;
or
(2) the rate necessary to ensure that the district
receives the amount of revenue described by Sections 42.2513(a)(1)
and (2), Education Code, provided that the rate may not exceed $1.30
on the $100 valuation of taxable property;
(a-5) Notwithstanding any other provision of law, for the
2005 tax year a school district permitted by special law on January
1, 2005, to impose an ad valorem tax for maintenance and operations
at a rate greater than $1.50 on the $100 valuation of taxable
property in the district may continue to impose a tax for the
maintenance and operations of the district at a rate not to exceed
the rate that is $0.20 less than the rate adopted by the district
for maintenance and operations for the 2004 tax year.
(a-6) Subsections (a-4), (a-5), and this subsection expire
January 1, 2007.
(i) For purposes of this section, the rollback tax rate of a
school district is the sum of:
(1) the tax rate that, applied to the current total
value for the district, would impose taxes in an amount that, when
added to state funds that would be distributed to the district under
Chapter 42, Education Code, for the school year beginning in the
current tax year using that tax rate, would provide the same amount
of state funds distributed under Chapter 42 and maintenance and
operations taxes of the district per student in weighted average
daily attendance for that school year that would have been
available to the district in the preceding year if the funding
elements for Chapters 41 and 42, Education Code, for the current
year had been in effect for the preceding year;
(2) the rate of $0.04 [$0.06] per $100 of taxable
value; and
(3) the district's current debt rate.
(k) For purposes of this section, for the [2003, 2004,]
2005, 2006, 2007, or 2008 tax year, for a school district that is
entitled to state funds under Section 4(a-1), (a-2), (a-3), (a-4),
(a-5), or (a-6), Article 3.50-9, Insurance Code, the rollback tax
rate of the district is the sum of:
(1) the tax rate that, applied to the current total
value for the district, would impose taxes in an amount that, when
added to state funds that would be distributed to the district under
Chapter 42, Education Code, for the school year beginning in the
current tax year using that tax rate, would provide the same amount
of state funds distributed under Chapter 42 and maintenance and
operations taxes of the district per student in weighted average
daily attendance for that school year that would have been
available to the district in the preceding year if the funding
elements for Chapters 41 and 42, Education Code, for the current
year had been in effect for the preceding year;
(2) the tax rate that, applied to the current total
value for the district, would impose taxes in the amount that, when
added to state funds that would be distributed to the district under
Chapter 42, Education Code, for the school year beginning in the
current tax year using that tax rate, permits the district to comply
with Section 3, Article 3.50-9, Insurance Code;
(3) the rate of $0.04 [$0.06] per $100 of taxable
value; and
(4) the district's current debt rate.
SECTION 1A.19. Section 311.013, Tax Code, is amended by
adding Subsection (l) to read as follows:
(l) This subsection applies only to a reinvestment zone
created before September 1, 1999, for which a school district
entered into an agreement before that date to pay a portion of the
tax increment produced by the school district into the tax
increment fund established for the zone. In addition to the amount
the school district is otherwise required to pay into the tax
increment fund each year, the comptroller shall pay into the fund
from any available source an additional amount. The additional
amount is the amount by which the amount the district would have
been required to pay into the fund for the current year under the
agreement if the district levied taxes at the district's 2004 tax
rate exceeds the amount the district is otherwise required to pay
into the fund for the current year. This subsection ceases to apply
to the reinvestment zone on the later of the dates specified by
Sections 311.017(a)(1) and (2) for the reinvestment zone.
SECTION 1A.20. Subchapter H, Chapter 45, Education Code, is
amended by adding Section 45.233 to read as follows:
Sec. 45.233. REVIEW OF TAX COLLECTIONS. The comptroller
shall periodically examine the effectiveness of school districts in
collecting district taxes.
(2) Strike SECTION 2A.11, on pages 91-94, and substitute the
following:
SECTION 2A.11. Section 21.402, Education Code, is amended
by amending Subsections (a) and (d) and adding Subsections (c-1),
(c-2), (c-3), (e) and (f) to read as follows:
(a) Except as provided by Subsection (d), (e), or (f), a
school district must pay each classroom teacher, full-time
librarian, full-time counselor certified under Subchapter B, or
full-time school nurse not less than the minimum monthly salary,
based on the employee's level of experience, determined by the
following formula:
MS = SF x FS
where:
"MS" is the minimum monthly salary;
"SF" is the applicable salary factor specified by Subsection
(c); and
"FS" is the amount, as determined by the commissioner under
Subsection (b), of state and local funds per weighted student
available to a district eligible to receive state assistance under
Section 42.302 with an enrichment tax rate, as defined by Section
42.302, equal to the maximum rate authorized under Section 42.303,
except that the amount of state and local funds per weighted student
does not include the amount attributable to the increase in the
guaranteed level made by HB 3343, Acts of the 77th Legislature,
Regular Session, 2001 or by HB 2, Acts of the 79th Legislature,
Second Called Session, 2005.
(c-1) Notwithstanding Subsection (a), for the 2005-2006
school year, a classroom teacher, full-time librarian, full-time
counselor certified under Subchapter B, or full-time school nurse
is entitled to a monthly salary that is at least equal to the sum of:
(1) the monthly salary the employee would have
received for the 2005-2006 school year under the district's salary
schedule or other compensation system, including any local
supplement and any money representing a career ladder supplement
the employee would have received in the 2005-2006 school year; and
(2) $80.
(c-2) Notwithstanding Subsection (a), for the 2006-2007
school year, a classroom teacher, full-time librarian, full-time
counselor certified under Subchapter B, or full-time school nurse
is entitled to a monthly salary that is at least equal to the sum of:
(1) the monthly salary the employee would have
received for the 2006-2007 school year under the district's salary
schedule or other compensation system, including any local
supplement and any money representing a career ladder supplement
the employee would have received in the 2006-2007 school year; and
(2) $170.
(c-3) Subsections (c-1) and (c-2) and this subsection
expire September 1, 2006.
(d) A classroom teacher, full-time librarian, full-time
counselor certified under Subchapter B, or full-time school nurse
employed by a school district in the 2006-2007 [2000-2001] school
year is, as long as the employee is employed by the same district,
entitled to a salary that is at least equal to the salary the
employee received for the 2006-2007 [2000-2001] school year.
(e-1) For the 2005-2006 school year, in addition the amounts
specified in (c-1), each school district shall spend an amount
equal to the product of $200 multiplied by the number of classroom
teachers, full-time librarians, full-time counselors certified
under Subchapter B, Chapter 21, and full-time school nurses
employed by the district and entitled to a minimum salary under
Section 21.402 on:
(1) additional across the board salary increases for
all employees subject to the minimum salary schedule; or
(2) additional stipends, in amounts determined by the
district, to encourage successful classroom teachers who hold
appropriate certificates issued as provided by Subchapter B and
have at least three years of classroom experience to:
(A) teach or serve as a mentor or master teacher
at a campus that is considered low-performing under Section 39.132;
(B) teach or serve as a mentor or master teacher
at a campus or in a program where at least 70 percent of the students
are educationally disadvantaged;
(C) serve as a mentor or master teacher in a
subject for which they are certified and which is designated by the
Commissioner as a critical shortage area; or
(D) teach or serve in a program that is designed
to provide highly qualified teachers to students that are at risk of
failing or dropping out.
(e-2) Beginning with the 2006-2007 school year, in addition
to the amounts specified in (c-2), each school district shall spend
an amount equal to the product of $300 multiplied by the number of
classroom teachers, full-time librarians, full-time counselors
certified under Subchapter B, Chapter 21, and full-time school
nurses employed by the district and entitled to a minimum salary
under Section 21.402 on:
(1) additional across the board salary increases for
all employees subject to the minimum salary schedule; or
(2) additional stipends, in amounts determined by the
district, to encourage successful classroom teachers who hold
appropriate certificates issued as provided by Subchapter B and
have at least three years of classroom experience to:
(A) teach or serve as a mentor or master teacher
at a campus that is considered low-performing under Section 39.132;
(B) teach or serve as a mentor or master teacher
at a campus or in a program where at least 70 percent of the students
are educationally disadvantaged;
(C) serve as a mentor or master teacher in a
subject for which they are certified and which is designated by the
Commissioner as a critical shortage area; or
(D) teach or serve in a program that is designed
to provide highly qualified teachers to students that are at risk of
failing or dropping out.
(f) No later than June 1, 2007, the commissioner shall
adjust the factors in Subsection (a) above such that the minimum
monthly salary calculated under Subsection (a) is $170 greater than
the minimum monthly salary the formula would have generated.
(3) On page 453, line 5, strike "21.402(b) and (e),"
(4) On page 453, strike lines 7-9 and replace with
"Education Code."
(5) On page 453, in Section 8.03, strike parts (1), (2), (5)
and (6) and renumber the remaining parts accordingly.
(6) On page 453, in Section 8.03, Part (3), strike "41.001,
41.002, 41.003, 41.0031, 41.007, 41.009(b), 41.011, 41.092,
41.099, 41.252(b),"
(7) To the extent that this amendment creates a cost which
is not offset by an equal dollar reduction in the cost of HB 2, the
Legislative Budget Board is directed to modify the property tax
rate limitations and corresponding increase of school finance
elements in order to maintain the current cost of HB 2.