Bill Text: TX HB89 | 2021 | 87th Legislature 3rd Special Session | Introduced

Texas House Bill 89 (Prior Session Legislation)

Introduced

Bill Title: Relating to a temporary reduction in the maximum compressed tax rate of a school district and the form of the ballot proposition to be used in an election to approve a tax rate adopted by a school district that exceeds the district's voter-approval tax rate; making an appropriation.

Sponsorship: Partisan Bill (Republican 20)

Status: (Introduced - Dead) 2021-09-27 - Referred to Ways & Means [HB89 Detail]

Download: Texas-2021-HB89-Introduced.html

	87S30113 MEW/KJE-D

	By: Oliverson	H.B. No. 89



	A BILL TO BE ENTITLED
	AN ACT
	relating to a temporary reduction in the maximum compressed tax
	rate of a school district and the form of the ballot proposition to
	be used in an election to approve a tax rate adopted by a school
	district that exceeds the district's voter-approval tax rate;
	making an appropriation.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Subchapter F, Chapter 48, Education Code, is
	amended by adding Section 48.2555 to read as follows:
	Sec. 48.2555. MAXIMUM COMPRESSED TAX RATE FOR 2022-2023
	SCHOOL YEAR. (a) Notwithstanding any other provision of this title
	or Chapter 26, Tax Code, for the 2022-2023 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 the amount by which the commissioner may reduce each district's
	maximum compressed tax rate by an equal amount using funds
	appropriated for the purpose of reducing each district's maximum
	compressed tax rate under this section.
	(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 2022-2023 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) Sections 13.054(f) and (f-1);
	(2) Section 45.003(d);
	(3) Section 45.0032(a);
	(4) Section 48.051(a);
	(5) Sections 48.2553(a) and (e); and
	(6) 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 2023-2024 school year, the
	commissioner shall exclude the reduction in the district's maximum
	compressed tax rate under this section for the preceding school
	year from the value of the district's "PYMCR."
	(f) This section expires September 1, 2024.
	SECTION 2. Section 26.08(b), Tax Code, is amended to read as
	follows:
	(b) The governing body shall order that the election be held
	in the school district on the next uniform election date prescribed
	by Section 41.001, Election Code, that occurs after the date of the
	election order and that allows sufficient time to comply with the
	requirements of other law. At the election, the ballots shall be
	prepared to permit voting for or against the
	proposition: "Ratifying the ad valorem tax rate of ___ (insert
	adopted tax rate) in (name of school district) for the current year,
	a rate that will result in an increase of _____ (insert percentage
	increase in maintenance and operations tax revenue under the
	adopted tax rate as compared to maintenance and operations tax
	revenue in the preceding tax year) percent in maintenance and
	operations tax revenue for the district for the current year as
	compared to the preceding year, which is an additional $____
	(insert dollar amount of increase in maintenance and operations tax
	revenue under the adopted tax rate as compared to maintenance and
	operations tax revenue in the preceding tax year). If the adopted
	tax rate is not ratified, the (name of school district) may not
	adopt a tax rate that exceeds ____ (insert the school district's
	voter-approval tax rate)."
	SECTION 3. (a) Not later than June 1, 2022, the comptroller
	of public accounts shall prepare and provide to the legislature an
	update of the biennial revenue estimate prepared in accordance with
	Section 49a, Article III, Texas Constitution, and provided to the
	legislature in January 2021. The update must include the difference
	between the estimated balance of general revenue-related funds
	available for certification at the end of the state fiscal year
	ending August 31, 2023, as determined under:
	(1) the update required under this subsection; and
	(2) the comptroller's biennial revenue estimate update
	provided to the legislature in August 2021.
	(b) In addition to other amounts appropriated to the Texas
	Education Agency for the state fiscal year ending August 31, 2023,
	an amount equal to the lesser of $4 billion or the sum of $2 billion
	and 50 percent of the amount, if any, by which the difference
	determined under Subsection (a) of this section exceeds $500
	million is appropriated from the general revenue fund to the agency
	for the state fiscal year ending August 31, 2023, for use in
	providing school district property tax relief by reducing each
	school district's maximum compressed tax rate under Section
	48.2555, Education Code, as added by this Act.
	SECTION 4. 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 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.