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A BILL TO BE ENTITLED
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AN ACT
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relating to a reduction in the maximum compressed tax rate of a |
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school district. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter F, Chapter 48, Education Code, is |
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amended by adding Section 48.2554 to read as follows: |
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Sec. 48.2554. MAXIMUM COMPRESSED TAX RATE FOR 2025-2026 |
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SCHOOL YEAR. (a) Notwithstanding any other provision of this title |
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or Chapter 26, Tax Code, for the 2025-2026 school year, the |
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commissioner shall calculate the value of a school district's |
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maximum compressed tax rate by determining the district's maximum |
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compressed rate under Section 48.2551 or 48.2552(b), if applicable, |
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and reducing the tax rate determined under the applicable section |
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by $0.0331. |
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(b) If a school district's maximum compressed tax rate as |
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calculated under Subsection (a) would be less than 90 percent of |
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another school district's maximum compressed tax rate under |
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Subsection (a), the district's maximum compressed tax rate is the |
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value at which the district's maximum compressed tax rate would be |
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equal to 90 percent of the other district's maximum compressed tax |
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rate. |
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(c) Notwithstanding any other provision of this title or |
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Chapter 26, Tax Code, for purposes of determining funding for |
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school districts for the 2025-2026 school year, a reference in any |
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of the following provisions of law to a school district's maximum |
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compressed tax rate or maximum compressed rate as determined under |
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Section 48.2551 means the maximum compressed tax rate determined |
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for the district under this section: |
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(1) Section 13.054(f); |
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(2) Section 45.003(d); |
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(3) Section 45.0032(a); |
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(4) Section 48.051(a); |
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(5) Sections 48.2553(a) and (e); |
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(6) Section 48.2556; and |
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(7) Section 26.08(n), Tax Code. |
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(d) For purposes of Section 30.003(f-1), a reference in that |
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section to Section 48.2551 includes this section. |
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(e) Notwithstanding any other provision of this title, for |
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purposes of determining a school district's maximum compressed tax |
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rate under Section 48.2551 for the 2026-2027 school year, the value |
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of the district's "PYMCR" is the maximum compressed tax rate |
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determined for the district under this section for the preceding |
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school year. |
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(f) This section expires September 1, 2027. |
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SECTION 2. This Act takes effect September 1, 2025. |