|
|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
relating to public school finance. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Sections 7.062(a) and (c), Education Code, are |
|
amended to read as follows: |
|
(a) In this section, "wealth per student" means a school |
|
district's taxable value of property as determined under Subchapter |
|
M, Chapter 403, Government Code, [or, if applicable, Section
|
|
42.2521,] divided by the district's average daily attendance as |
|
determined under Section 42.005. |
|
(c) Except as otherwise provided by this subsection, if the |
|
commissioner certifies that the amount appropriated for a state |
|
fiscal year for purposes of Subchapters A and B, Chapter 46, exceeds |
|
the amount to which school districts are entitled under those |
|
subchapters for that year, the commissioner shall use the excess |
|
funds, in an amount not to exceed $20 million in any state fiscal |
|
year, for the purpose of making grants under this section. The use |
|
of excess funds under this subsection has priority over any |
|
provision of Chapter 42 that permits or directs the use of excess |
|
foundation school program funds, including Section [Sections
|
|
42.2517, 42.2521, 42.2522, and] 42.2531. The commissioner is |
|
required to use excess funds as provided by this subsection only if |
|
the commissioner is not required to reduce the total amount of state |
|
funds allocated to school districts under Section 42.253(h). |
|
SECTION 2. Section 12.106(a), Education Code, is amended to |
|
read as follows: |
|
(a) A charter holder is entitled to receive for the |
|
open-enrollment charter school funding under Chapter 42 equal to |
|
the [greater of:
|
|
[(1)
the amount of funding per student in weighted
|
|
average daily attendance, excluding enrichment funding under
|
|
Sections 42.302(a-1)(2) and (3), as they existed on January 1,
|
|
2009, that would have been received for the school during the
|
|
2009-2010 school year under Chapter 42 as it existed on January 1,
|
|
2009, and an additional amount of $120 for each student in weighted
|
|
average daily attendance; or
|
|
[(2) the] amount of funding per student in weighted |
|
average daily attendance, excluding enrichment funding under |
|
Section 42.302(a), to which the charter holder would be entitled |
|
for the school under Chapter 42 if the school were a school district |
|
without a tier one local share for purposes of Section 42.253 [and
|
|
without any local revenue for purposes of Section 42.2516]. |
|
SECTION 3. Section 21.402, Education Code, is amended by |
|
amending Subsection (a) and adding Subsection (d-1) 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 in addition to other |
|
factors, as determined by commissioner rule, 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[,
|
|
including funds provided under Section 42.2516,] available to a |
|
district eligible to receive state assistance under Section 42.302 |
|
with a maintenance and operations tax rate per $100 of taxable value |
|
of $1.06 [equal to the product of the state compression percentage,
|
|
as determined under Section 42.2516, multiplied by $1.50], 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 Chapter 1187, Acts of the 77th |
|
Legislature, Regular Session, 2001. |
|
(d-1) Subsection (d) does not apply to any school year in |
|
which the total amount of state and local funding provided under the |
|
Foundation School Program for school districts and open-enrollment |
|
charter schools is less than the total amount of state and local |
|
funding provided under the Foundation School Program for school |
|
districts and open-enrollment charter schools for the 2010-2011 |
|
school year, as determined by the commissioner not later than June 1 |
|
of each year. Notwithstanding Section 21.001, the determination |
|
may not be made by a person other than the commissioner. |
|
SECTION 4. Section 28.014(d), Education Code, is amended to |
|
read as follows: |
|
(d) The agency, in coordination with the Texas Higher |
|
Education Coordinating Board, shall adopt a series of questions to |
|
be included in an end-of-course assessment instrument administered |
|
under Subsection (c) to be used for purposes of Section |
|
51.3062. The questions must be developed in a manner consistent |
|
with any college readiness standards adopted under Section |
|
[Sections 39.233 and] 51.3062. |
|
SECTION 5. Sections 29.918(a) and (b), Education Code, are |
|
amended to read as follows: |
|
(a) Notwithstanding Section [39.234 or] 42.152, a school |
|
district or open-enrollment charter school with a high dropout |
|
rate, as determined by the commissioner, must submit a plan to the |
|
commissioner describing the manner in which the district or charter |
|
school intends to use the compensatory education allotment under |
|
Section 42.152 [and the high school allotment under Section 42.160] |
|
for developing and implementing research-based strategies for |
|
dropout prevention. The district or charter school shall submit |
|
the plan not later than December 1 of each school year preceding the |
|
school year in which the district or charter school will receive the |
|
compensatory education allotment [or high school allotment] to |
|
which the plan applies. |
|
(b) A school district or open-enrollment charter school to |
|
which this section applies may not spend or obligate more than 25 |
|
percent of the district's or charter school's compensatory |
|
education allotment [or high school allotment] unless the |
|
commissioner approves the plan submitted under Subsection |
|
(a). The commissioner shall complete an initial review of the |
|
district's or charter school's plan not later than March 1 of the |
|
school year preceding the school year in which the district or |
|
charter school will receive the compensatory education allotment |
|
[or high school allotment] to which the plan applies. |
|
SECTION 6. Subchapter A, Chapter 41, Education Code, is |
|
amended by adding Section 41.0011 to read as follows: |
|
Sec. 41.0011. REFERENCES TO TAXABLE VALUE OF DISTRICT |
|
PROPERTY. A reference in this chapter to the taxable value of |
|
property in a district, as determined under Subchapter M, Chapter |
|
403, Government Code, refers to the value for the current year. |
|
SECTION 7. Section 41.002(a), Education Code, is amended to |
|
read as follows: |
|
(a) A school district may not have a wealth per student that |
|
exceeds: |
|
(1) the wealth per student that generates the amount |
|
of maintenance and operations tax revenue per weighted student |
|
available to a district with maintenance and operations tax revenue |
|
per cent of tax effort equal to the [maximum] amount provided per |
|
cent under Section 42.101, for the district's maintenance and |
|
operations tax effort equal to or less than $1.06 [the rate equal to
|
|
the product of the state compression percentage, as determined
|
|
under Section 42.2516, multiplied by the maintenance and operations
|
|
tax rate adopted by the district for the 2005 tax year]; or |
|
(2) the wealth per student that generates the amount |
|
of maintenance and operations tax revenue per weighted student per |
|
cent of tax effort available to a district as a result of the |
|
guaranteed level provided by Section 42.302 [available to the
|
|
Austin Independent School District, as determined by the
|
|
commissioner in cooperation with the Legislative Budget Board,] for |
|
the [first six cents by which the] district's maintenance and |
|
operations tax effort that [rate] exceeds $1.06 [the rate equal to
|
|
the product of the state compression percentage, as determined
|
|
under Section 42.2516, multiplied by the maintenance and operations
|
|
tax rate adopted by the district for the 2005 tax year, subject to
|
|
Section 41.093(b-1); or
|
|
[(3)
$319,500, for the district's maintenance and
|
|
operations tax effort that exceeds the first six cents by which the
|
|
district's maintenance and operations tax effort exceeds the rate
|
|
equal to the product of the state compression percentage, as
|
|
determined under Section 42.2516, multiplied by the maintenance and
|
|
operations tax rate adopted by the district for the 2005 tax year]. |
|
SECTION 8. Section 41.093(a), Education Code, is amended to |
|
read as follows: |
|
(a) The [Subject to Subsection (b-1), the] cost of each |
|
credit is an amount equal to the greater of: |
|
(1) the amount of the district's maintenance and |
|
operations tax revenue per student in weighted average daily |
|
attendance for the school year for which the contract is executed; |
|
or |
|
(2) the amount of the statewide district average of |
|
maintenance and operations tax revenue per student in weighted |
|
average daily attendance for the school year preceding the school |
|
year for which the contract is executed. |
|
SECTION 9. Section 41.099(a), Education Code, is amended to |
|
read as follows: |
|
(a) Sections [41.002(e),] 41.094 and [,] 41.097[, and
|
|
41.098] apply only to a district that: |
|
(1) executes an agreement to purchase all attendance |
|
credits necessary to reduce the district's wealth per student to |
|
the equalized wealth level; |
|
(2) executes an agreement to purchase attendance |
|
credits and an agreement under Subchapter E to contract for the |
|
education of nonresident students who transfer to and are educated |
|
in the district but who are not charged tuition; or |
|
(3) executes an agreement under Subchapter E to |
|
contract for the education of nonresident students: |
|
(A) to an extent that does not provide more than |
|
10 percent of the reduction in wealth per student required for the |
|
district to achieve a wealth per student that is equal to or less |
|
than the equalized wealth level; and |
|
(B) under which all revenue paid by the district |
|
to other districts, in excess of the reduction in state aid that |
|
results from counting the weighted average daily attendance of the |
|
students served in the contracting district, is required to be used |
|
for funding a consortium of at least three districts in a county |
|
with a population of less than 40,000 that is formed to support a |
|
technology initiative. |
|
SECTION 10. Subchapter A, Chapter 42, Education Code, is |
|
amended by adding Sections 42.009 and 42.010 to read as follows: |
|
Sec. 42.009. REFERENCES TO TAXABLE VALUE OF DISTRICT |
|
PROPERTY. A reference in this chapter to the taxable value of |
|
property in a district, as determined under Subchapter M, Chapter |
|
403, Government Code, refers to the value for the current year. |
|
Sec. 42.010. LIMITATION ON REVENUE REDUCTIONS. (a) This |
|
section applies only to a school district that, as a result of the |
|
changes in law made by H.B. 2485, Acts of the 82nd Legislature, |
|
Regular Session, 2011, is entitled to an amount of state and local |
|
funding for maintenance and operations per student in weighted |
|
average daily attendance for the 2011-2012 or 2012-2013 school year |
|
that is more than $500 less than the amount of state and local |
|
funding for maintenance and operations per student in weighted |
|
average daily attendance to which the district would be entitled |
|
for the applicable school year under Chapter 41 and this chapter, as |
|
those chapters existed on January 1, 2011. |
|
(b) For the 2011-2012 school year, a school district to |
|
which this section applies is entitled to additional state revenue |
|
as necessary to ensure that the district's reduction in state and |
|
local maintenance and operations revenue per student in weighted |
|
average daily attendance resulting from the changes in law made by |
|
H.B. 2485, Acts of the 82nd Legislature, Regular Session, 2011, |
|
does not exceed the sum of $500 and one-third of the difference |
|
between the loss in revenue per student that would otherwise occur |
|
and $500. |
|
(c) For the 2012-2013 school year, a school district to |
|
which this section applies is entitled to additional state revenue |
|
as necessary to ensure that district's reduction in state and local |
|
maintenance and operations revenue per student in weighted average |
|
daily attendance resulting from the changes in law made by H.B. |
|
2485, Acts of the 82nd Legislature, Regular Session, 2011, does not |
|
exceed the sum of $500 and two-thirds of the difference between the |
|
loss in revenue per student that would otherwise occur and $500. |
|
(d) For purposes of this section, the number of students in |
|
weighted average daily attendance is determined in accordance with |
|
this chapter as it existed on January 1, 2011. |
|
(e) This section expires September 1, 2013. |
|
SECTION 11. Section 42.101, Education Code, is amended by |
|
amending Subsections (a) and (a-1) and adding Subsection (a-3) to |
|
read as follows: |
|
(a) 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 equal to [the lesser of $4,765 or] the amount that results |
|
from the following formula: |
|
A = $4,720 [$4,765] X DT1R X SPVG [(DCR/MCR)] |
|
where: |
|
"A" is the allotment to which a district is entitled; |
|
"DT1R" is the district's tier one tax rate, which is the tax |
|
rate required under Section 42.252; and |
|
"SPVG" is the statewide property value growth factor, which |
|
is the greater of: |
|
(1) one; or |
|
(2) the quotient of the average statewide property |
|
value per weighted student for the preceding school year divided by |
|
the average statewide property value per weighted student for the |
|
2011-2012 school year ["DCR" is the district's compressed tax rate,
|
|
which is the product of the state compression percentage, as
|
|
determined under Section 42.2516, multiplied by the maintenance and
|
|
operations tax rate adopted by the district for the 2005 tax year;
|
|
and
|
|
["MCR" is the state maximum compressed tax rate, which is the
|
|
product of the state compression percentage, as determined under
|
|
Section 42.2516, multiplied by $1.50]. |
|
(a-1) Notwithstanding any other provision of this section, |
|
"SPVG" for purposes of Subsection (a) is equal to one for the |
|
2011-2012 and 2012-2013 school years [Subsection (a) applies
|
|
beginning with the 2013-2014 school year.
For the 2009-2010
|
|
through 2012-2013 school years, Subsection (a) applies, except each
|
|
reference to $4,765 in that subsection is replaced with an amount
|
|
equal to the greater of:
|
|
[(1) $4,765; or
|
|
[(2)
the amount equal to the product of .0165 and the
|
|
average statewide property value per weighted student]. |
|
(a-3) For purposes of Subsection (a), the commissioner |
|
shall determine the average statewide property value per weighted |
|
student for the preceding school year not later than June 1. The |
|
commissioner's determination made at the time required under this |
|
subsection is final for purposes of determining the amount of the |
|
basic allotment. |
|
SECTION 12. Section 42.152(a), Education Code, is amended |
|
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 0.22 [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 13. Section 42.153(a), 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 0.11 [0.1]. |
|
SECTION 14. Sections 42.154(a), (a-1), and (c), Education |
|
Code, are 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: |
|
(1) an annual allotment equal to the adjusted basic |
|
allotment multiplied by a weight of 0.15 [1.35]; and |
|
(2) $50, if the student is enrolled in: |
|
(A) two or more advanced career and technology |
|
education classes for a total of three or more credits; or |
|
(B) an advanced course as part of a tech-prep |
|
program under Subchapter T, Chapter 61. |
|
(a-1) Notwithstanding any other provision of this section, |
|
the commissioner shall develop and implement a pilot program under |
|
which a school district is entitled to additional funding for each |
|
student receiving career and technology instruction in grade eight. |
|
The commissioner shall select not more than five school districts |
|
for participation in the pilot program. In selecting school |
|
districts for participation, the commissioner shall consider |
|
school districts that can provide services under the program at the |
|
least cost. For each full-time equivalent student in grade eight in |
|
average daily attendance in an approved career and technology |
|
education program, a school district participating in the program |
|
under this subsection is entitled to an annual allotment equal to |
|
the adjusted basic allotment multiplied by a weight of 0.15 [1.35]. |
|
Funds allocated under this subsection[, other than an indirect cost
|
|
allotment established under State Board of Education rule,] must be |
|
used in providing career and technology programs in grade eight |
|
under Sections 29.182, 29.183, and 29.184. A school district is |
|
entitled to an allotment under this subsection for each school year |
|
through the completion of the 2011-2012 school year. Not later than |
|
January 1, 2013, the agency shall prepare and deliver to each member |
|
of the legislature a report describing the effectiveness of the |
|
pilot program described by this subsection. This subsection |
|
expires February 1, 2013. |
|
(c) Funds allocated under this section[, other than an
|
|
indirect cost allotment established under State Board of Education
|
|
rule,] must be used in providing career and technology education |
|
programs in grades nine through 12 or career and technology |
|
education programs for students with disabilities in grades seven |
|
through 12 under Sections 29.182, 29.183, and 29.184. |
|
SECTION 15. Sections 42.159(c), (d), (f), and (h), |
|
Education Code, are amended to read as follows: |
|
(c) A juvenile probation department or state agency is |
|
entitled to receive state funding comparable to the funding |
|
described by Subsection (d) [(b)(2)] for students under the |
|
supervision of the department or agency. |
|
(d) For each student who successfully completes an |
|
electronic course that satisfies a curriculum requirement for |
|
graduation adopted under Section 28.025 and[,] is provided through |
|
the state virtual school network, [and exceeds a normal course
|
|
load,] including an electronic course offered during the summer, |
|
the school district or open-enrollment charter school that provided |
|
the course may be entitled to an allotment in an amount determined |
|
by the commissioner based on the amount of funds appropriated for |
|
purposes of this subsection. |
|
(f) The commissioner may not provide partial funding under |
|
this section to a school district or open-enrollment charter school |
|
under Subsection [(b) or] (d) on the basis of a student who |
|
successfully completes one or more modules of an electronic course |
|
but does not successfully complete the entire course. |
|
(h) The commissioner shall adopt rules necessary to |
|
implement this section. The rules must include provisions: |
|
(1) requiring a school district or open-enrollment |
|
charter school that receives funding for an electronic course under |
|
Subsection (d) to reduce the amount of any fee charged for the |
|
course in accordance with Section 30A.155 by an amount equal to the |
|
amount of funding provided under Subsection (d); |
|
(2) prohibiting a school district or open-enrollment |
|
charter school that receives funding for an electronic course under |
|
Subsection (d) from charging a fee for the course in accordance with |
|
Section 30A.155 that is higher than would otherwise be charged; and |
|
(3) addressing division and distribution of the |
|
allotment described by Subsection (d) [(b)(2)] in circumstances in |
|
which a student transfers from one school district, school, or |
|
other educational setting to another after beginning enrollment in |
|
an electronic course. |
|
SECTION 16. Section 42.252, Education Code, is amended by |
|
amending Subsection (a) and adding Subsection (a-1) to read as |
|
follows: |
|
(a) Each school district's share of the Foundation School |
|
Program is determined by the following formula: |
|
LFA = TR X DPV |
|
where: |
|
"LFA" is the school district's local share; |
|
"TR" is a tax rate [which] for each hundred dollars of |
|
valuation [is an effective tax rate of the amount] equal to [the
|
|
product of the state compression percentage, as determined under
|
|
Section 42.2516, multiplied by] the lesser of: |
|
(1) $1.06 [$1.50]; or |
|
(2) the district's effective maintenance and |
|
operations tax rate [adopted by the district for the 2005 tax year]; |
|
and |
|
"DPV" is the taxable value of property in the school district |
|
for the current [preceding] tax year determined under Subchapter M, |
|
Chapter 403, Government Code. |
|
(a-1) For purposes of Subsection (a), a district's |
|
effective maintenance and operations tax rate is determined by |
|
dividing the total amount of maintenance and operations taxes |
|
collected for the applicable school year by the quotient of the |
|
district's taxable value of property as determined under Subchapter |
|
M, Chapter 403, Government Code, divided by 100. |
|
SECTION 17. Sections 42.259(c), (d), and (f), Education |
|
Code, are amended to read as follows: |
|
(c) Payments from the foundation school fund to each |
|
category 2 school district shall be made as follows: |
|
(1) 22 percent of the yearly entitlement of the |
|
district shall be paid in an installment to be made on or before the |
|
25th day of September of a fiscal year; |
|
(2) 18 percent of the yearly entitlement of the |
|
district shall be paid in an installment to be made on or before the |
|
25th day of October; |
|
(3) 9.5 percent of the yearly entitlement of the |
|
district shall be paid in an installment to be made on or before the |
|
25th day of November; |
|
(4) 7.5 percent of the yearly entitlement of the |
|
district shall be paid in an installment to be made on or before the |
|
25th day of April; |
|
(5) five percent of the yearly entitlement of the |
|
district shall be paid in an installment to be made on or before the |
|
25th day of May; |
|
(6) 10 percent of the yearly entitlement of the |
|
district shall be paid in an installment to be made on or before the |
|
25th day of June; |
|
(7) 13 percent of the yearly entitlement of the |
|
district shall be paid in an installment to be made on or before the |
|
25th day of July; and |
|
(8) 15 percent of the yearly entitlement of the |
|
district shall be paid in an installment to be made after the 5th |
|
day of September and not later than the 10th day of September of the |
|
calendar year following the calendar year of the payment made under |
|
Subdivision (1) [on or before the 25th day of August]. |
|
(d) Payments from the foundation school fund to each |
|
category 3 school district shall be made as follows: |
|
(1) 45 percent of the yearly entitlement of the |
|
district shall be paid in an installment to be made on or before the |
|
25th day of September of a fiscal year; |
|
(2) 35 percent of the yearly entitlement of the |
|
district shall be paid in an installment to be made on or before the |
|
25th day of October; and |
|
(3) 20 percent of the yearly entitlement of the |
|
district shall be paid in an installment to be made after the 5th |
|
day of September and not later than the 10th day of September of the |
|
calendar year following the calendar year of the payment made under |
|
Subdivision (1) [on or before the 25th day of August]. |
|
(f) Except as provided by Subsection (c)(8) or (d)(3), any |
|
[Any] previously unpaid additional funds from prior fiscal years |
|
owed to a district shall be paid to the district together with the |
|
September payment of the current fiscal year entitlement. |
|
SECTION 18. Section 42.260(b), Education Code, is amended |
|
to read as follows: |
|
(b) For each year, the commissioner shall certify to each |
|
school district or participating charter school the amount of[:
|
|
[(1)] additional funds to which the district or school |
|
is entitled due to the increase made by H.B. No. 3343, Acts of the |
|
77th Legislature, Regular Session, 2001, to: |
|
(1) [(A)] the equalized wealth level under Section |
|
41.002; or |
|
(2) [(B)] the guaranteed level of state and local |
|
funds per weighted student per cent of tax effort under Section |
|
42.302[; or
|
|
[(2)
additional state aid to which the district or
|
|
school is entitled under Section 42.2513]. |
|
SECTION 19. Section 42.302(a), 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 $45.30 |
|
[an amount described by Subsection (a-1)] 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, any allotment under Section |
|
42.158 or[,] 42.159, [or 42.160,] 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 20. Sections 45.003(d) and (f), Education Code, are |
|
amended to read as follows: |
|
(d) A proposition submitted to authorize the levy of |
|
maintenance taxes must include the question of whether the |
|
governing board or commissioners court may levy, assess, and |
|
collect annual ad valorem taxes for the further maintenance of |
|
public schools, at a rate not to exceed the rate stated in the |
|
proposition. For any year, the maintenance tax rate per $100 of |
|
taxable value adopted by the district may not exceed $1.17 [the rate
|
|
equal to the sum of $0.17 and the product of the state compression
|
|
percentage, as
determined
under Section 42.2516, multiplied by
|
|
$1.50]. |
|
(f) Notwithstanding any other law, a district that levied a |
|
maintenance tax for the 2005 tax year at a rate greater than $1.50 |
|
per $100 of taxable value in the district as permitted by special |
|
law may not levy a maintenance tax at a rate that exceeds the rate |
|
per $100 of taxable value that is equal to the sum of $0.17 and 66.67 |
|
percent of [the product of the state compression percentage, as
|
|
determined under Section 42.2516, multiplied by] the rate of the |
|
maintenance tax levied by the district for the 2005 tax year. |
|
SECTION 21. Section 46.003(a), Education Code, is amended |
|
to read as follows: |
|
(a) For each year, except as provided by Sections 46.005 and |
|
46.006, a school district is guaranteed a specified amount per |
|
student in state and local funds for each cent of tax effort, up to |
|
the maximum rate under Subsection (b), to pay the principal of and |
|
interest on eligible bonds issued to construct, acquire, renovate, |
|
or improve an instructional facility. The amount of state support |
|
is determined by the formula: |
|
FYA = (FYL X ADA X BTR X 100) - (BTR X (DPV/100)) |
|
where: |
|
"FYA" is the guaranteed facilities yield amount of state |
|
funds allocated to the district for the year; |
|
"FYL" is the dollar amount guaranteed level of state and |
|
local funds per student per cent of tax effort, which is $35 or a |
|
greater amount for any year provided by appropriation; |
|
"ADA" is the greater of the number of students in average |
|
daily attendance, as determined under Section 42.005, in the |
|
district or 400; |
|
"BTR" is the district's bond tax rate for the current year, |
|
which is determined by dividing the amount budgeted by the district |
|
for payment of eligible bonds by the quotient of the district's |
|
taxable value of property as determined under Subchapter M, Chapter |
|
403, Government Code, [or, if applicable, Section 42.2521,] divided |
|
by 100; and |
|
"DPV" is the district's taxable value of property as |
|
determined under Subchapter M, Chapter 403, Government Code[, or,
|
|
if applicable, Section 42.2521]. |
|
SECTION 22. Section 46.032(a), Education Code, is amended |
|
to read as follows: |
|
(a) Each school district is guaranteed a specified amount |
|
per student in state and local funds for each cent of tax effort to |
|
pay the principal of and interest on eligible bonds. The amount of |
|
state support, subject only to the maximum amount under Section |
|
46.034, is determined by the formula: |
|
EDA = (EDGL X ADA X EDTR X 100) - (EDTR X (DPV/100)) |
|
where: |
|
"EDA" is the amount of state funds to be allocated to the |
|
district for assistance with existing debt; |
|
"EDGL" is the dollar amount guaranteed level of state and |
|
local funds per student per cent of tax effort, which is $35 or a |
|
greater amount for any year provided by appropriation; |
|
"ADA" is the number of students in average daily attendance, |
|
as determined under Section 42.005, in the district; |
|
"EDTR" is the existing debt tax rate of the district, which is |
|
determined by dividing the amount budgeted by the district for |
|
payment of eligible bonds 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 |
|
"DPV" is the district's taxable value of property as |
|
determined under Subchapter M, Chapter 403, Government Code[, or,
|
|
if applicable, under Section 42.2521]. |
|
SECTION 23. Section 403.302(d), Government Code, as amended |
|
by Chapters 1186 (H.B. 3676) and 1328 (H.B. 3646), Acts of the 81st |
|
Legislature, Regular Session, 2009, is reenacted and amended to |
|
read as follows: |
|
(d) For the purposes of this section, "taxable value" means |
|
the market value of all taxable property less: |
|
(1) the total dollar amount of any residence homestead |
|
exemptions lawfully granted under Section 11.13(b) or (c), Tax |
|
Code, in the year that is the subject of the study for each school |
|
district; |
|
(2) [one-half of the total dollar amount of any
|
|
residence homestead exemptions granted under Section 11.13(n), Tax
|
|
Code, in the year that is the subject of the study for each school
|
|
district;
|
|
[(3)] the total dollar amount of any exemptions |
|
granted before May 31, 1993, within a reinvestment zone under |
|
agreements authorized by Chapter 312, Tax Code; |
|
(3) [(4)] subject to Subsection (e), the total dollar |
|
amount of any captured appraised value of property that: |
|
(A) is within a reinvestment zone created on or |
|
before May 31, 1999, or is proposed to be included within the |
|
boundaries of a reinvestment zone as the boundaries of the zone and |
|
the proposed portion of tax increment paid into the tax increment |
|
fund by a school district are described in a written notification |
|
provided by the municipality or the board of directors of the zone |
|
to the governing bodies of the other taxing units in the manner |
|
provided by Section 311.003(e), Tax Code, before May 31, 1999, and |
|
within the boundaries of the zone as those boundaries existed on |
|
September 1, 1999, including subsequent improvements to the |
|
property regardless of when made; |
|
(B) generates taxes paid into a tax increment |
|
fund created under Chapter 311, Tax Code, under a reinvestment zone |
|
financing plan approved under Section 311.011(d), Tax Code, on or |
|
before September 1, 1999; and |
|
(C) is eligible for tax increment financing under |
|
Chapter 311, Tax Code; |
|
(4) [(5)] the total dollar amount of any captured |
|
appraised value of property that: |
|
(A) is within a reinvestment zone: |
|
(i) created on or before December 31, 2008, |
|
by a municipality with a population of less than 18,000; and |
|
(ii) the project plan for which includes |
|
the alteration, remodeling, repair, or reconstruction of a |
|
structure that is included on the National Register of Historic |
|
Places and requires that a portion of the tax increment of the zone |
|
be used for the improvement or construction of related facilities |
|
or for affordable housing; |
|
(B) generates school district taxes that are paid |
|
into a tax increment fund created under Chapter 311, Tax Code; and |
|
(C) is eligible for tax increment financing under |
|
Chapter 311, Tax Code; |
|
(5) [(6)] the total dollar amount of any exemptions |
|
granted under Section 11.251 or 11.253, Tax Code; |
|
(6) [(7)] the difference between the comptroller's |
|
estimate of the market value and the productivity value of land that |
|
qualifies for appraisal on the basis of its productive capacity, |
|
except that the productivity value estimated by the comptroller may |
|
not exceed the fair market value of the land; |
|
(7) [(8)] the portion of the appraised value of |
|
residence homesteads of individuals who receive a tax limitation |
|
under Section 11.26, Tax Code, on which school district taxes are |
|
not imposed in the year that is the subject of the study, calculated |
|
as if the residence homesteads were appraised at the full value |
|
required by law; |
|
(8) [(9)] a portion of the market value of property |
|
not otherwise fully taxable by the district at market value because |
|
of: |
|
(A) action required by statute or the |
|
constitution of this state that, if the tax rate adopted by the |
|
district is applied to it, produces an amount equal to the |
|
difference between the tax that the district would have imposed on |
|
the property if the property were fully taxable at market value and |
|
the tax that the district is actually authorized to impose on the |
|
property, if this subsection does not otherwise require that |
|
portion to be deducted; or |
|
(B) action taken by the district under Subchapter |
|
B or C, Chapter 313, Tax Code, before the expiration of the |
|
subchapter; |
|
(9) [(10)] the market value of all tangible personal |
|
property, other than manufactured homes, owned by a family or |
|
individual and not held or used for the production of income; |
|
(10) [(11)] the appraised value of property the |
|
collection of delinquent taxes on which is deferred under Section |
|
33.06, Tax Code; |
|
(11) [(12)] the portion of the appraised value of |
|
property the collection of delinquent taxes on which is deferred |
|
under Section 33.065, Tax Code; and |
|
(12) [(13)] the amount by which the market value of a |
|
residence homestead to which Section 23.23, Tax Code, applies |
|
exceeds the appraised value of that property as calculated under |
|
that section. |
|
SECTION 24. Sections 403.302(e) and (i), Government Code, |
|
are amended to read as follows: |
|
(e) The total dollar amount deducted in each year as |
|
required by Subsection (d)(3) [(d)(4)] in a reinvestment zone |
|
created after January 1, 1999, may not exceed the captured |
|
appraised value estimated for that year as required by Section |
|
311.011(c)(8), Tax Code, in the reinvestment zone financing plan |
|
approved under Section 311.011(d), Tax Code, before September 1, |
|
1999. The number of years for which the total dollar amount may be |
|
deducted under Subsection (d)(3) [(d)(4)] shall for any zone, |
|
including those created on or before January 1, 1999, be limited to |
|
the duration of the zone as specified as required by Section |
|
311.011(c)(9), Tax Code, in the reinvestment zone financing plan |
|
approved under Section 311.011(d), Tax Code, before September 1, |
|
1999. The total dollar amount deducted under Subsection (d)(3) |
|
[(d)(4)] for any zone, including those created on or before January |
|
1, 1999, may not be increased by any reinvestment zone financing |
|
plan amendments that occur after August 31, 1999. The total dollar |
|
amount deducted under Subsection (d)(3) [(d)(4)] for any zone, |
|
including those created on or before January 1, 1999, may not be |
|
increased by a change made after August 31, 1999, in the portion of |
|
the tax increment retained by the school district. |
|
(i) If the comptroller determines in the study that the |
|
market value of property in a school district as determined by the |
|
appraisal district that appraises property for the school district, |
|
less the total of the amounts and values listed in Subsection (d) as |
|
determined by that appraisal district, is valid, the comptroller, |
|
in determining the taxable value of property in the school district |
|
under Subsection (d), shall for purposes of Subsection (d)(12) |
|
[(d)(13)] subtract from the market value as determined by the |
|
appraisal district of residence homesteads to which Section 23.23, |
|
Tax Code, applies the amount by which that amount exceeds the |
|
appraised value of those properties as calculated by the appraisal |
|
district under Section 23.23, Tax Code. If the comptroller |
|
determines in the study that the market value of property in a |
|
school district as determined by the appraisal district that |
|
appraises property for the school district, less the total of the |
|
amounts and values listed in Subsection (d) as determined by that |
|
appraisal district, is not valid, the comptroller, in determining |
|
the taxable value of property in the school district under |
|
Subsection (d), shall for purposes of Subsection (d)(12) [(d)(13)] |
|
subtract from the market value as estimated by the comptroller of |
|
residence homesteads to which Section 23.23, Tax Code, applies the |
|
amount by which that amount exceeds the appraised value of those |
|
properties as calculated by the appraisal district under Section |
|
23.23, Tax Code. |
|
SECTION 25. Section 403.302(m), Government Code, as added |
|
by Chapter 1186 (H.B. 3676), Acts of the 81st Legislature, Regular |
|
Session, 2009, is amended to read as follows: |
|
(m) Subsection (d)(8) [(d)(10)] does not apply to property |
|
that was the subject of an application under Subchapter B or C, |
|
Chapter 313, Tax Code, made after May 1, 2009, that the comptroller |
|
recommended should be disapproved. |
|
SECTION 26. Sections 26.08(i) and (n), Tax Code, are |
|
amended to read as follows: |
|
(i) For purposes of this section, the effective maintenance |
|
and operations tax rate of a school district is 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, [including state funds that will be distributed to the
|
|
district in that school year under Section 42.2516, Education
|
|
Code,] would provide the same amount of state funds distributed |
|
under Chapter 42, Education Code, [including state funds
|
|
distributed under Section 42.2516, Education Code,] 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. |
|
(n) For purposes of this section, the rollback tax rate of a |
|
school district whose maintenance and operations tax rate for the |
|
2005 tax year was $1.50 or less per $100 of taxable value is[:
|
|
[(1) for the 2006 tax year, the sum of the rate that is
|
|
equal to 88.67 percent of the maintenance and operations tax rate
|
|
adopted by the district for the 2005 tax year, the rate of $0.04 per
|
|
$100 of taxable value, and the district's current debt rate; and
|
|
[(2) for the 2007 and subsequent tax years,] the lesser |
|
of the following: |
|
(1) [(A)] the sum of the following: |
|
(A) [(i) the rate per $100 of taxable value that
|
|
is equal to the product of the state compression percentage, as
|
|
determined under Section 42.2516, Education Code, for the current
|
|
year and $1.50;
|
|
[(ii)] the rate of $1.04 [$0.04] per $100 of |
|
taxable value; |
|
(B) [(iii)] the rate that is equal to the sum of |
|
the differences for the 2006 and each subsequent tax year between |
|
the adopted tax rate of the district for that year if the rate was |
|
approved at an election under this section and the rollback tax rate |
|
of the district for that year; and |
|
(C) [(iv)] the district's current debt rate; or |
|
(2) [(B)] the sum of the following: |
|
(A) [(i)] the effective maintenance and |
|
operations tax rate of the district [as computed under Subsection
|
|
(i) or (k), as applicable]; |
|
(B) [(ii)] the rate of $0.04 per $100 of taxable |
|
value [that is equal to the product of the state compression
|
|
percentage, as determined under Section 42.2516, Education Code,
|
|
for the current year and $0.06]; and |
|
(C) [(iii)] the district's current debt rate. |
|
SECTION 27. (a) Sections 22.107, 29.097(g), 29.098(e), |
|
29.203(b) and (g), 39.233, 39.234, 41.002(b), (e), (f), and (g), |
|
41.0041, 41.093(b-1), 41.098, 42.008, 42.157, 42.159(a)(2) and |
|
(b), 42.160, 42.2513, 42.2516, 42.25161, 42.2517, 42.2521, |
|
42.2522, 42.2523(c), 42.2524(g), 42.253(c-1), 42.261, and |
|
42.302(a-1), (a-2), and (f), Education Code, are repealed. |
|
(b) Sections 403.302(k) and 466.355(c), Government Code, |
|
are repealed. |
|
(c) Sections 26.08(i-1) and (j), Tax Code, are repealed. |
|
SECTION 28. The changes made by this Act to Section 42.259, |
|
Education Code, apply only to a payment from the foundation school |
|
fund that is made on or after the effective date of this Act. A |
|
payment to a school district from the foundation school fund that is |
|
made before that date is governed by Section 42.259, Education |
|
Code, as it existed before amendment by this Act, and the former law |
|
is continued in effect for that purpose. |
|
SECTION 29. To the extent of any conflict, this Act prevails |
|
over another Act of the 82nd Legislature, Regular Session, 2011, |
|
relating to nonsubstantive additions to and corrections in enacted |
|
codes. |
|
SECTION 30. This Act takes effect September 1, 2011. |