Bill Text: TX SB67 | 2017 | 85th Legislature 1st Special Session | Introduced
Bill Title: Relating to the basic allotment under the foundation school program and the extension of additional state aid for tax reduction provided to certain school districts.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2017-07-18 - Filed [SB67 Detail]
Download: Texas-2017-SB67-Introduced.html
| 85S10307 CAE-D | ||
| By: Perry | S.B. No. 67 | |
|
|
||
|
|
||
| relating to the basic allotment under the foundation school program | ||
| and 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. BASIC ALLOTMENT | ||
| SECTION 1.01. Section 42.101(a), Education Code, is amended | ||
| 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 or | ||
| career and technology education programs, for which an additional | ||
| allotment is made under Subchapter C, a district is entitled to an | ||
| allotment equal to the lesser of $5,140 [ |
||
| results from the following formula: | ||
| A = $5,140 [ |
||
| where: | ||
| "A" is the allotment to which a district is entitled; | ||
| "DCR" is the district's compressed tax rate, which is the | ||
| product of the state compression percentage, as determined under | ||
| Section 42.2516, multiplied by the maintenance and operations tax | ||
| rate adopted by the district for the 2005 tax year; and | ||
| "MCR" is the state maximum compressed tax rate, which is the | ||
| product of the state compression percentage, as determined under | ||
| Section 42.2516, multiplied by $1.50. | ||
| ARTICLE 2. EXTENSION OF ADDITIONAL STATE AID FOR TAX REDUCTION | ||
| SECTION 2.01. Section 42.2516, Education Code, is amended | ||
| by amending Subsections (b) and (c-1) and adding Subsections (j) | ||
| and (k) to read as follows: | ||
| (b) Notwithstanding any other provision of this title, but | ||
| subject to Subsections (j) and (k), 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) Notwithstanding any other provision of this section, a | ||
| school district is entitled to receive additional funding under | ||
| this section for the 2017-2018 and 2018-2019 school years only if: | ||
| (1) the district received additional funding under | ||
| this section for the 2016-2017 school year; and | ||
| (2) the district chose to apply Section 42.101(a-1) to | ||
| the calculation of the district's compressed tax rate under Section | ||
| 42.101 for the 2016-2017 school year, if the district was eligible | ||
| for that choice. | ||
| (k) The amount appropriated for purposes of this section may | ||
| not exceed $150 million for the 2017-2018 school year or $75 million | ||
| for the 2018-2019 school year. If the total amount to which school | ||
| districts are entitled under this section for a school year exceeds | ||
| the amount appropriated, the commissioner shall reduce the amount | ||
| each school district is entitled to under this section in the manner | ||
| provided by Section 42.253(h). | ||
| SECTION 2.02. 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 2.03. 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 2.04. 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 2.05. Section 42.2518(e), Education Code, is | ||
| repealed. | ||
| SECTION 2.06. 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 3. PROVISION OF ADDITIONAL STATE AID FOR TAX REDUCTION | ||
| SECTION 3.01. 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) A school district is entitled to receive additional | ||
| funding under this section for the 2017-2018 and 2018-2019 school | ||
| years only if: | ||
| (1) the district received additional funding under | ||
| Section 42.2516, as that section existed on January 1, 2017, for the | ||
| 2016-2017 school year; and | ||
| (2) the district chose to apply Section 42.101(a-1) to | ||
| the calculation of the district's compressed tax rate under Section | ||
| 42.101 for the 2016-2017 school year, if the district was eligible | ||
| for that choice. | ||
| (b) Except as provided by Subsection (c), a school district | ||
| described by Subsection (a) 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) The amount appropriated for purposes of this section may | ||
| not exceed $150 million for the 2017-2018 school year or $75 million | ||
| for the 2018-2019 school year. If the total amount to which school | ||
| districts are entitled under this section for a school year exceeds | ||
| the amount appropriated, the commissioner shall reduce the amount | ||
| each school district is entitled to under this section in the manner | ||
| provided by Section 42.253(h). | ||
| (d) 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. | ||
| (e) For purposes of Section 26.08(i), Tax Code, state funds | ||
| distributed to a district under this section are included. | ||
| (f) The commissioner shall adopt rules necessary to | ||
| implement this section. | ||
| (g) This section expires September 1, 2019. | ||
| SECTION 3.02. 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 3.03. 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 4. EFFECTIVE DATE | ||
| SECTION 4.01. (a) Except as otherwise provided by this Act | ||
| or 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 3 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 | ||
| Act or 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 2 of this | ||
| Act has no effect. | ||
