| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to a temporary reduction in the maximum compressed tax |
|
|
rate of a school district; making an appropriation. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Subchapter F, Chapter 48, Education Code, is |
|
|
amended by adding Section 48.2554 to read as follows: |
|
|
Sec. 48.2554. MAXIMUM COMPRESSED TAX RATE FOR 2026-2027 |
|
|
SCHOOL YEAR. (a) Notwithstanding any other provision of this title |
|
|
or Chapter 26, Tax Code, for the 2026-2027 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), as 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 90 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 90 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 2026-2027 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); |
|
|
(6) Section 48.2556; and |
|
|
(7) Section 26.08(n), Tax Code. |
|
|
(d) For purposes of Section 30.003(f-1), 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 2027-2028 school year, the value |
|
|
of the district's "PYMCR" may not include the amount by which the |
|
|
district's maximum compressed tax rate is reduced under this |
|
|
section for the 2026-2027 school year. |
|
|
(f) This section expires September 1, 2028. |
|
|
SECTION 2. To the extent consistent with federal law, the |
|
|
federal money received by this state under the One Big Beautiful |
|
|
Bill Act (Pub. L. No. 119-21) for the purpose of reimbursing this |
|
|
state for expenses related to border security is appropriated to |
|
|
the Texas Education Agency for the state fiscal year beginning |
|
|
September 1, 2026, for the purpose of reducing school district |
|
|
maximum compressed tax rates as provided by Section 48.2554, |
|
|
Education Code, as added by this Act. |
|
|
SECTION 3. This Act takes effect on the 91st day after the |
|
|
last day of the legislative session. |