Bill Text: TX HB387 | 2017 | 85th Legislature 1st Special Session | Comm Sub
Bill Title: Relating to the extension of additional state aid for tax reduction provided to certain school districts.
Spectrum: Partisan Bill (Republican 3-0)
Status: (Introduced - Dead) 2017-08-10 - Committee report sent to Calendars [HB387 Detail]
Download: Texas-2017-HB387-Comm_Sub.html
| By: King of Hemphill, Guillen, Price | H.B. No. 387 | |
|
|
||
|
|
||
| relating to the extension of additional state aid for tax reduction | ||
| provided to certain school districts. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| ARTICLE 1. EXTENSION OF ADDITIONAL STATE AID FOR TAX REDUCTION | ||
| SECTION 1.01. Section 42.2516, Education Code, is amended | ||
| by amending Subsections (b) and (c-1) and adding Subsections (j), | ||
| (k), (l), and (m) to read as follows: | ||
| (b) Notwithstanding any other provision of this title, but | ||
| subject to Subsections (j), (k), (l), and (m), a school district | ||
| that imposes a maintenance and operations tax at a rate at least | ||
| equal to the product of the state compression percentage multiplied | ||
| by the maintenance and operations tax rate adopted by the district | ||
| for the 2005 tax year is entitled to at least the amount of state | ||
| revenue necessary to provide the district with the sum of: | ||
| (1) the percentage specified by Subsection (i) of the | ||
| amount, as calculated under Subsection (e), of state and local | ||
| revenue per student in weighted average daily attendance for | ||
| maintenance and operations that the district would have received | ||
| during the 2009-2010 school year under Chapter 41 and this chapter, | ||
| as those chapters existed on January 1, 2009, at a maintenance and | ||
| operations tax rate equal to the product of the state compression | ||
| percentage for that year multiplied by the maintenance and | ||
| operations tax rate adopted by the district for the 2005 tax year; | ||
| (2) the percentage specified by Subsection (i) of an | ||
| amount equal to the product of $120 multiplied by the number of | ||
| students in weighted average daily attendance in the district; and | ||
| (3) any amount to which the district is entitled under | ||
| Section 42.106. | ||
| (c-1) Revenue generated by the portion of a district's | ||
| maintenance and operations tax rate included in calculating the | ||
| district's compressed tax rate under Section 42.101(a-1) and local | ||
| share under Section 42.252(a-1) is included in determining the | ||
| amount to which a district is entitled under this section, but may | ||
| not increase the total amount of revenue per weighted student to | ||
| which the district is entitled under this section. This subsection | ||
| expires September 1, 2019 [ |
||
| (j) If the commissioner determines that a school district | ||
| would receive additional state aid under this section for the | ||
| 2017-2018 or 2018-2019 school year in an amount that is four percent | ||
| or less of the total amount of funding the district is entitled to | ||
| receive under this chapter and Chapter 41, the district is | ||
| ineligible to receive additional state aid under this section for | ||
| the year for which the determination is made and any subsequent | ||
| school year. This subsection expires September 1, 2019. | ||
| (k) If the commissioner determines that a school district is | ||
| not entitled to additional state aid under this section for the | ||
| 2016-2017 or a subsequent school year, the district is ineligible | ||
| to receive additional state aid under this section for any school | ||
| year subsequent to the year for which the determination was made. | ||
| This subsection expires September 1, 2019. | ||
| (l) A school district is ineligible for additional state aid | ||
| under this section if the district imposes a maintenance and | ||
| operations tax at a rate that is less than $1.00 per $100 of taxable | ||
| value. This subsection expires September 1, 2019. | ||
| (m) The commissioner shall provide additional state aid | ||
| under this section only if the legislature makes a specific | ||
| appropriation to the agency for that purpose. The amount | ||
| appropriated for purposes of this section may not exceed $200 | ||
| million for the state fiscal biennium ending August 31, 2019. This | ||
| subsection expires September 1, 2019. | ||
| SECTION 1.02. Section 42.2518(a), Education Code, is | ||
| amended to read as follows: | ||
| (a) For the 2015-2016 through 2018-2019 [ |
||
| school years, a school district is entitled to additional state aid | ||
| to the extent that state and local revenue under this chapter and | ||
| Chapter 41 is less than the state and local revenue that would have | ||
| been available to the district under Chapter 41 and this chapter as | ||
| those chapters existed on September 1, 2015, if the increase in the | ||
| residence homestead exemption under Section 1-b(c), Article VIII, | ||
| Texas Constitution, and the additional limitation on tax increases | ||
| under Section 1-b(d) of that article as proposed by S.J.R. 1, 84th | ||
| Legislature, Regular Session, 2015, had not occurred. | ||
| SECTION 1.03. Effective September 1, 2019, Section | ||
| 42.2518(a), Education Code, is amended to read as follows: | ||
| (a) Beginning with the 2019-2020 school year [ |
||
|
|
||
| entitled to additional state aid to the extent that state and local | ||
| revenue under this chapter and Chapter 41 is less than the state and | ||
| local revenue that would have been available to the district under | ||
| Chapter 41 and this chapter as those chapters existed on September | ||
| 1, 2015, excluding any state aid that would have been provided under | ||
| former Section 42.2516, if the increase in the residence homestead | ||
| exemption under Section 1-b(c), Article VIII, Texas Constitution, | ||
| and the additional limitation on tax increases under Section 1-b(d) | ||
| of that article as proposed by S.J.R. 1, 84th Legislature, Regular | ||
| Session, 2015, had not occurred. | ||
| SECTION 1.04. Notwithstanding Chapter 4 (S.B. 1), Acts of | ||
| the 82nd Legislature, 1st Called Session, 2011, the following | ||
| provisions are effective September 1, 2019: | ||
| (1) Section 57.03, Chapter 4 (S.B. 1), Acts of the 82nd | ||
| Legislature, 1st Called Session, 2011, which amended Section | ||
| 12.106(a), Education Code; | ||
| (2) Section 57.18, Chapter 4 (S.B. 1), Acts of the 82nd | ||
| Legislature, 1st Called Session, 2011, which amended the heading to | ||
| Section 42.2516, Education Code; | ||
| (3) Section 57.19, Chapter 4 (S.B. 1), Acts of the 82nd | ||
| Legislature, 1st Called Session, 2011, which amended Section | ||
| 42.2516(a), Education Code; | ||
| (4) Section 57.23, Chapter 4 (S.B. 1), Acts of the 82nd | ||
| Legislature, 1st Called Session, 2011, which amended Section | ||
| 42.253(h), Education Code; | ||
| (5) Section 57.29, Chapter 4 (S.B. 1), Acts of the 82nd | ||
| Legislature, 1st Called Session, 2011, which amended Section | ||
| 26.08(i), Tax Code; | ||
| (6) Section 57.32(a), Chapter 4 (S.B. 1), Acts of the | ||
| 82nd Legislature, 1st Called Session, 2011, which repealed various | ||
| provisions of the Education Code; and | ||
| (7) Section 57.32(b), Chapter 4 (S.B. 1), Acts of the | ||
| 82nd Legislature, 1st Called Session, 2011, which repealed Sections | ||
| 26.08(i-1) and (j), Tax Code. | ||
| SECTION 1.05. Section 42.2518(e), Education Code, is | ||
| repealed. | ||
| SECTION 1.06. Section 18, Chapter 465 (S.B. 1), Acts of the | ||
| 84th Legislature, Regular Session, 2015, which added Section | ||
| 42.2518, Education Code, effective September 1, 2017, is repealed. | ||
| ARTICLE 2. PROVISION OF ADDITIONAL STATE AID FOR TAX REDUCTION | ||
| SECTION 2.01. Subchapter E, Chapter 42, Education Code, is | ||
| amended by adding Section 42.25162 to read as follows: | ||
| Sec. 42.25162. ADDITIONAL STATE AID FOR CERTAIN SCHOOL | ||
| DISTRICTS. (a) This section applies only to a school district that | ||
| received for the 2016-2017 school year additional state aid under | ||
| Section 42.2516. | ||
| (b) Except as provided by Subsection (c), (d), (e), or (f), | ||
| a school district to which this section applies is entitled to the | ||
| additional state aid for the 2017-2018 and 2018-2019 school years | ||
| that would have been provided to the district for those school years | ||
| under Section 42.2516, as that section existed on January 1, 2017, | ||
| based on the percentage reduction for purposes of former Section | ||
| 42.2516(i) established by appropriation for the 2016-2017 school | ||
| year. | ||
| (c) If the commissioner determines that a school district | ||
| would receive additional state aid under this section for the | ||
| 2017-2018 or 2018-2019 school year in an amount that is four percent | ||
| or less of the total amount of funding the district is entitled to | ||
| receive under this chapter and Chapter 41, the district is | ||
| ineligible to receive additional state aid under this section for | ||
| the year for which the determination is made and any subsequent | ||
| school year. | ||
| (d) If the commissioner determines that a school district is | ||
| not entitled to additional state aid under this section for the | ||
| 2017-2018 school year, the district is ineligible to receive | ||
| additional state aid under this section for the 2018-2019 school | ||
| year. | ||
| (e) A school district is ineligible for additional state aid | ||
| under this section if the district imposes a maintenance and | ||
| operations tax at a rate that is less than $1.00 per $100 of taxable | ||
| value. | ||
| (f) The commissio | ||
| ner shall provide additional state aid | ||
| under this section only if the legislature makes a specific | ||
| appropriation to the agency for that purpose. The amount | ||
| appropriated for purposes of this section may not exceed $200 | ||
| million for the state fiscal biennium ending August 31, 2019. | ||
| (g) Additional funding to which a school district is | ||
| entitled under Section 42.2523 or 42.2524 is in addition to the | ||
| amount of funding to which the district is entitled under this | ||
| section. | ||
| (h) For purposes of Section 26.08(i), Tax Code, state funds | ||
| distributed to a district under this section are included. | ||
| (i) The commissioner shall adopt rules necessary to | ||
| implement this section. | ||
| (j) This section expires September 1, 2019. | ||
| SECTION 2.02. Section 42.2518(a), Education Code, as | ||
| effective September 1, 2017, is amended to read as follows: | ||
| (a) Beginning with the 2017-2018 school year, a school | ||
| district is entitled to additional state aid to the extent that | ||
| state and local revenue under this chapter and Chapter 41 is less | ||
| than the state and local revenue that would have been available to | ||
| the district under Chapter 41 and this chapter as those chapters | ||
| existed on September 1, 2015, [ |
||
|
|
||
| in the residence homestead exemption under Section 1-b(c), Article | ||
| VIII, Texas Constitution, and the additional limitation on tax | ||
| increases under Section 1-b(d) of that article as proposed by | ||
| S.J.R. 1, 84th Legislature, Regular Session, 2015, had not | ||
| occurred. | ||
| SECTION 2.03. Effective September 1, 2019, Section | ||
| 42.2518(a), Education Code, as effective September 1, 2017, is | ||
| amended to read as follows: | ||
| (a) Beginning with the 2019-2020 [ |
||
| school district is entitled to additional state aid to the extent | ||
| that state and local revenue under this chapter and Chapter 41 is | ||
| less than the state and local revenue that would have been available | ||
| to the district under Chapter 41 and this chapter as those chapters | ||
| existed on September 1, 2015, excluding any state aid that would | ||
| have been provided under former Section 42.25162 [ |
||
| increase in the residence homestead exemption under Section 1-b(c), | ||
| Article VIII, Texas Constitution, and the additional limitation on | ||
| tax increases under Section 1-b(d) of that article as proposed by | ||
| S.J.R. 1, 84th Legislature, Regular Session, 2015, had not | ||
| occurred. | ||
| ARTICLE 3. EFFECTIVE DATE | ||
| SECTION 3.01. (a) Except as otherwise provided by this | ||
| subsection, 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. If this Act takes | ||
| effect immediately, Article 2 of this Act has no effect. | ||
| (b) If this Act does not receive the vote necessary for | ||
| immediate effect, this Act, except as otherwise provided by this | ||
| subsection, takes effect on the 91st day after the last day of the | ||
| legislative session. If this Act takes effect on the 91st day after | ||
| the last day of the legislative session, Article 1 of this Act has | ||
| no effect. | ||
