Bill Text: TX HB8 | 2025-2026 | 89th Legislature | Comm Sub
Bill Title: Relating to a reduction in the maximum compressed tax rate of a school district.
Sponsorship: Moderate Partisan Bill (Republican 56-8)
Status: (Introduced - Dead) 2025-04-09 - Considered in Calendars [HB8 Detail]
Download: Texas-2025-HB8-Comm_Sub.html
| 89R15152 KJE-F | ||
| By: Meyer, Bonnen, Troxclair, | H.B. No. 8 | |
| Martinez Fischer, Turner, et al. | ||
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| relating to a reduction in the maximum compressed tax rate of a | ||
| school district. | ||
| 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 2025-2026 | ||
| SCHOOL YEAR. (a) Notwithstanding any other provision of this title | ||
| or Chapter 26, Tax Code, for the 2025-2026 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 $0.0331. | ||
| (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 2025-2026 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 2026-2027 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, 2027. | ||
| SECTION 2. This Act takes effect September 1, 2025. | ||
