Bill Text: TX HB2485 | 2011-2012 | 82nd Legislature | Comm Sub
Bill Title: Relating to public school finance.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2011-05-02 - Committee report sent to Calendars [HB2485 Detail]
Download: Texas-2011-HB2485-Comm_Sub.html
82R24041 E | |||
By: Hochberg | H.B. No. 2485 | ||
Substitute the following for H.B. No. 2485: | |||
By: Eissler | C.S.H.B. No. 2485 |
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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, [ |
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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 [ |
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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 [ |
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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 [ |
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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[ |
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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 [ |
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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 | ||
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SECTION 5. Sections 29.918(a) and (b), Education Code, are | ||
amended to read as follows: | ||
(a) Notwithstanding Section [ |
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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 [ |
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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 [ |
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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 [ |
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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 | ||
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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 [ |
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cent under Section 42.101, for the district's maintenance and | ||
operations tax effort equal to or less than $1.06 [ |
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(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 [ |
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the [ |
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operations tax effort that [ |
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SECTION 8. Section 41.093(a), Education Code, is amended to | ||
read as follows: | ||
(a) The [ |
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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 [ |
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(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 [ |
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allotment is made under Subchapter C, a district is entitled to an | ||
allotment equal to [ |
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from the following formula: | ||
A = $4,720 [ |
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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 [ |
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(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 [ |
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(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 [ |
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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 [ |
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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 [ |
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(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 [ |
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Funds allocated under this subsection[ |
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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[ |
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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) [ |
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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[ |
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the state virtual school network, [ |
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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 [ |
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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) [ |
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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 [ |
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valuation [ |
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(1) $1.06 [ |
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(2) the district's effective maintenance and | ||
operations tax rate [ |
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and | ||
"DPV" is the taxable value of property in the school district | ||
for the current [ |
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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) [ |
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(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) [ |
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(f) Except as provided by Subsection (c)(8) or (d)(3), any | ||
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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[ |
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is entitled due to the increase made by H.B. No. 3343, Acts of the | ||
77th Legislature, Regular Session, 2001, to: | ||
(1) [ |
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41.002; or | ||
(2) [ |
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funds per weighted student per cent of tax effort under Section | ||
42.302[ |
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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 | ||
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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[ |
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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, [ |
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"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, [ |
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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 [ |
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(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 [ |
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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, [ |
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by 100; and | ||
"DPV" is the district's taxable value of property as | ||
determined under Subchapter M, Chapter 403, Government Code[ |
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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, [ |
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divided by 100; and | ||
"DPV" is the district's taxable value of property as | ||
determined under Subchapter M, Chapter 403, Government Code[ |
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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) [ |
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granted before May 31, 1993, within a reinvestment zone under | ||
agreements authorized by Chapter 312, Tax Code; | ||
(3) [ |
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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) [ |
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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) [ |
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granted under Section 11.251 or 11.253, Tax Code; | ||
(6) [ |
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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) [ |
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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) [ |
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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) [ |
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property, other than manufactured homes, owned by a family or | ||
individual and not held or used for the production of income; | ||
(10) [ |
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collection of delinquent taxes on which is deferred under Section | ||
33.06, Tax Code; | ||
(11) [ |
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property the collection of delinquent taxes on which is deferred | ||
under Section 33.065, Tax Code; and | ||
(12) [ |
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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) [ |
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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) [ |
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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) | ||
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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) [ |
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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) | ||
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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) [ |
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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) [ |
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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, [ |
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under Chapter 42, Education Code, [ |
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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[ |
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of the following: | ||
(1) [ |
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(A) [ |
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taxable value; | ||
(B) [ |
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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) [ |
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(2) [ |
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(A) [ |
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operations tax rate of the district [ |
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(B) [ |
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value [ |
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(C) [ |
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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. |