Bill Text: TX HB1 | 2023 | 88th Legislature 2nd Special Session | Comm Sub
Bill Title: Relating to a reduction in the maximum compressed tax rate of a school district and additional state aid for certain school districts impacted by compression.
Spectrum: Moderate Partisan Bill (Republican 18-3)
Status: (Introduced - Dead) 2023-07-05 - Committee report sent to Calendars [HB1 Detail]
Download: Texas-2023-HB1-Comm_Sub.html
88S20069 KJE/CJC/TJB-F | ||
By: Meyer, Burrows, Bonnen, Raymond, et al. | H.B. No. 1 |
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relating to a reduction in the maximum compressed tax rate of a | ||
school district and additional state aid for certain school | ||
districts impacted by compression. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subchapter F, Chapter 48, Education Code, is | ||
amended by adding Sections 48.2555 and 48.283 to read as follows: | ||
Sec. 48.2555. MAXIMUM COMPRESSED TAX RATE FOR 2023-2024 | ||
SCHOOL YEAR. (a) Notwithstanding any other provision of this title | ||
or Chapter 26, Tax Code, for the 2023-2024 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 $0.162. | ||
(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 2023-2024 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 2024-2025 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. | ||
Sec. 48.283. ADDITIONAL STATE AID FOR CERTAIN DISTRICTS | ||
IMPACTED BY COMPRESSION. (a) For the 2023-2024 and 2024-2025 | ||
school years, a school district that received an adjustment under | ||
Section 48.257(b) for the 2022-2023 school year is entitled to | ||
additional state aid in an amount equal to the difference, if the | ||
difference is greater than zero, between: | ||
(1) the amount of state and local revenue that would | ||
have been available to the district under this chapter and Chapter | ||
49 for the current school year if the district's maximum compressed | ||
tax rate had not been reduced under Section 48.2555, as added by | ||
H.B. ___, Acts of the 88th Legislature, 2nd Called Session, 2023; | ||
and | ||
(2) the amount of state and local revenue available to | ||
the district under this chapter and Chapter 49 for the current | ||
school year. | ||
(b) This section expires September 1, 2026. | ||
SECTION 2. Subchapter F, Chapter 48, Education Code, is | ||
amended by adding Section 48.25551 to read as follows: | ||
Sec. 48.25551. INFORMATION REGARDING MAXIMUM COMPRESSED | ||
TAX RATE FOR 2023-2024 SCHOOL YEAR. (a) As soon as practicable | ||
after the effective date of H.B. ___, Acts of the 88th Legislature, | ||
2nd Called Session, 2023, the agency shall: | ||
(1) calculate and make available each school | ||
district's maximum compressed tax rate as determined under Section | ||
48.2555, as added by that Act; and | ||
(2) make available the information necessary to | ||
calculate the amounts provided by Section 26.09(a-1), Tax Code. | ||
(b) For purposes of Section 48.2556, the maximum compressed | ||
tax rates calculated under this section are preliminary rates for | ||
the 2023 tax year. | ||
(c) This section expires September 1, 2024. | ||
SECTION 3. Section 26.09, Tax Code, is amended by adding | ||
Subsections (a-1), (a-2), and (a-3) to read as follows: | ||
(a-1) The assessor for a school district shall calculate the | ||
amount of tax imposed by the district on property for the 2023 tax | ||
year based on: | ||
(1) the tax rate adopted by the governing body of the | ||
district under Section 26.05; and | ||
(2) the tax rate described by Subdivision (1), less: | ||
(A) $0.162; or | ||
(B) if the district is subject to Section | ||
48.2555(b), Education Code, as added by H.B. _, Acts of the 88th | ||
Legislature, 2nd Called Session, 2023, the amount of the tax | ||
reduction received by the district determined by the commissioner | ||
under that section. | ||
(a-2) The assessor for a school district shall prepare the | ||
district's tax bills for the 2023 tax year based on the amount of | ||
tax imposed by the district for that tax year as calculated under | ||
Subsection (a-1)(2) of this section and mail the bills as provided | ||
by Section 31.01. If the constitutional amendment proposed by the | ||
88th Legislature, 2nd Called Session, 2023, excepting certain | ||
appropriations to pay for school district ad valorem tax relief | ||
from the constitutional limitation on the rate of growth of | ||
appropriations is not approved by the voters, the assessor for the | ||
district shall prepare corrected tax bills using the amount of tax | ||
computed under Subsection (a-1)(1) and mail the corrected bills as | ||
soon as practicable after the election. | ||
(a-3) This subsection and Subsections (a-1) and (a-2) | ||
expire December 31, 2023. | ||
SECTION 4. Section 26.15, Tax Code, is amended by adding | ||
Subsection (h) to read as follows: | ||
(h) The assessor for a school district shall correct the tax | ||
roll for the district for the 2023 tax year as necessary to reflect | ||
the results of the election to approve the constitutional amendment | ||
proposed by the 88th Legislature, 2nd Called Session, 2023, | ||
excepting certain appropriations to pay for school district ad | ||
valorem tax relief from the constitutional limitation on the rate | ||
of growth of appropriations. This subsection expires December 31, | ||
2023. | ||
SECTION 5. (a) Except as provided by Subsection (b) of this | ||
section: | ||
(1) this Act takes effect immediately if it receives a | ||
vote of two-thirds of all the members elected to each house, as | ||
provided by Section 39, Article III, Texas Constitution; and | ||
(2) if this Act does not receive the vote necessary for | ||
immediate effect, this Act takes effect on the 91st day after the | ||
last day of the legislative session. | ||
(b) Section 1 of this Act takes effect on the date on which | ||
the constitutional amendment proposed by the 88th Legislature, 2nd | ||
Called Session, 2023, excepting certain appropriations to pay for | ||
school district ad valorem tax relief from the constitutional | ||
limitation on the rate of growth of appropriations takes effect. If | ||
that amendment is not approved by the voters, Section 1 of this Act | ||
has no effect. |