


A BILL TO BE ENTITLED


AN ACT


relating to the maximum compressed tax rate of a school district. 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 

SECTION 1. Section 48.2552(b), Education Code, is amended 

to read as follows: 

(b) If a school district's maximum compressed rate as 

calculated under Section 48.2551(b) would be less than 80 [90] 

percent of another school district's maximum compressed rate, the 

district's maximum compressed rate is the value at which the 

district's maximum compressed rate would be equal to 80 [90] 

percent of the other district's maximum compressed rate. 

SECTION 2. Subchapter F, Chapter 48, Education Code, is 

amended by adding Section 48.2555 to read as follows: 

Sec. 48.2555. MAXIMUM COMPRESSED TAX RATE FOR 20232024 

SCHOOL YEAR. (a) Notwithstanding any other provision of this title 

or Chapter 26, Tax Code, for the 20232024 school year, the 

commissioner shall calculate the value of a school district's 

maximum compressed tax rate by determining the district's maximum 

compressed rate under Section 48.2551 or 48.2552(b), if applicable, 

and reducing the tax rate determined under the applicable section 

by the amount by which the commissioner may reduce each district's 

maximum compressed tax rate by an equal amount using money 

appropriated for the purpose of reducing each district's maximum 

compressed tax rate under this section. 

(b) If a school district's maximum compressed tax rate as 

calculated under Subsection (a) would be less than 80 percent of 

another school district's maximum compressed tax rate under 

Subsection (a), the district's maximum compressed tax rate is the 

value at which the district's maximum compressed tax rate would be 

equal to 80 percent of the other district's maximum compressed tax 

rate. 

(c) Notwithstanding any other provision of this title or 

Chapter 26, Tax Code, for purposes of determining funding for 

school districts for the 20232024 school year, a reference in any 

of the following provisions of law to a school district's maximum 

compressed tax rate or maximum compressed rate as determined under 

Section 48.2551 means the maximum compressed tax rate determined 

for the district under this section: 

(1) Section 13.054(f); 

(2) Section 45.003(d); 

(3) Section 45.0032(a); 

(4) Section 48.051(a); 

(5) Sections 48.2553(a) and (e); and 

(6) Section 26.08(n), Tax Code. 

(d) For purposes of Section 30.003(f1), a reference in that 

section to Section 48.2551 includes this section. 

(e) Notwithstanding any other provision of this title, for 

purposes of determining a school district's maximum compressed tax 

rate under Section 48.2551 for the 20242025 school year, the value 

of the district's "PYMCR" is the maximum compressed tax rate 

determined for the district under this section for the preceding 

school year. 

(f) This section expires September 1, 2025. 

SECTION 3. This Act takes effect September 1, 2023. 