Texas 2011 - 82nd Regular

Texas House Bill HB2485 Compare Versions

The same version is selected twice. Please select two different versions to compare.

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	82R24041 E
2	2	By: Hochberg H.B. No. 2485
3	3	Substitute the following for H.B. No. 2485:
4	4	By: Eissler C.S.H.B. No. 2485
5	5
6	6
7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to public school finance.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Sections 7.062(a) and (c), Education Code, are
12	12	amended to read as follows:
13	13	(a) In this section, "wealth per student" means a school
14	14	district's taxable value of property as determined under Subchapter
15	15	M, Chapter 403, Government Code, [or, if applicable, Section
16	16	42.2521,] divided by the district's average daily attendance as
17	17	determined under Section 42.005.
18	18	(c) Except as otherwise provided by this subsection, if the
19	19	commissioner certifies that the amount appropriated for a state
20	20	fiscal year for purposes of Subchapters A and B, Chapter 46, exceeds
21	21	the amount to which school districts are entitled under those
22	22	subchapters for that year, the commissioner shall use the excess
23	23	funds, in an amount not to exceed $20 million in any state fiscal
24	24	year, for the purpose of making grants under this section. The use
25	25	of excess funds under this subsection has priority over any
26	26	provision of Chapter 42 that permits or directs the use of excess
27	27	foundation school program funds, including Section [Sections
28	28	42.2517, 42.2521, 42.2522, and] 42.2531. The commissioner is
29	29	required to use excess funds as provided by this subsection only if
30	30	the commissioner is not required to reduce the total amount of state
31	31	funds allocated to school districts under Section 42.253(h).
32	32	SECTION 2. Section 12.106(a), Education Code, is amended to
33	33	read as follows:
34	34	(a) A charter holder is entitled to receive for the
35	35	open-enrollment charter school funding under Chapter 42 equal to
36	36	the [greater of:
37	37	[(1) the amount of funding per student in weighted
38	38	average daily attendance, excluding enrichment funding under
39	39	Sections 42.302(a-1)(2) and (3), as they existed on January 1,
40	40	2009, that would have been received for the school during the
41	41	2009-2010 school year under Chapter 42 as it existed on January 1,
42	42	2009, and an additional amount of $120 for each student in weighted
43	43	average daily attendance; or
44	44	[(2) the] amount of funding per student in weighted
45	45	average daily attendance, excluding enrichment funding under
46	46	Section 42.302(a), to which the charter holder would be entitled
47	47	for the school under Chapter 42 if the school were a school district
48	48	without a tier one local share for purposes of Section 42.253 [and
49	49	without any local revenue for purposes of Section 42.2516].
50	50	SECTION 3. Section 21.402, Education Code, is amended by
51	51	amending Subsection (a) and adding Subsection (d-1) to read as
52	52	follows:
53	53	(a) Except as provided by Subsection (d), (e), or (f), a
54	54	school district must pay each classroom teacher, full-time
55	55	librarian, full-time counselor certified under Subchapter B, or
56	56	full-time school nurse not less than the minimum monthly salary,
57	57	based on the employee's level of experience in addition to other
58	58	factors, as determined by commissioner rule, determined by the
59	59	following formula:
60	60	MS = SF x FS
61	61	where:
62	62	"MS" is the minimum monthly salary;
63	63	"SF" is the applicable salary factor specified by Subsection
64	64	(c); and
65	65	"FS" is the amount, as determined by the commissioner under
66	66	Subsection (b), of state and local funds per weighted student[,
67	67	including funds provided under Section 42.2516,] available to a
68	68	district eligible to receive state assistance under Section 42.302
69	69	with a maintenance and operations tax rate per $100 of taxable value
70	70	of $1.06 [equal to the product of the state compression percentage,
71	71	as determined under Section 42.2516, multiplied by $1.50], except
72	72	that the amount of state and local funds per weighted student does
73	73	not include the amount attributable to the increase in the
74	74	guaranteed level made by Chapter 1187, Acts of the 77th
75	75	Legislature, Regular Session, 2001.
76	76	(d-1) Subsection (d) does not apply to any school year in
77	77	which the total amount of state and local funding provided under the
78	78	Foundation School Program for school districts and open-enrollment
79	79	charter schools is less than the total amount of state and local
80	80	funding provided under the Foundation School Program for school
81	81	districts and open-enrollment charter schools for the 2010-2011
82	82	school year, as determined by the commissioner not later than June 1
83	83	of each year. Notwithstanding Section 21.001, the determination
84	84	may not be made by a person other than the commissioner.
85	85	SECTION 4. Section 28.014(d), Education Code, is amended to
86	86	read as follows:
87	87	(d) The agency, in coordination with the Texas Higher
88	88	Education Coordinating Board, shall adopt a series of questions to
89	89	be included in an end-of-course assessment instrument administered
90	90	under Subsection (c) to be used for purposes of Section
91	91	51.3062. The questions must be developed in a manner consistent
92	92	with any college readiness standards adopted under Section
93	93	[Sections 39.233 and] 51.3062.
94	94	SECTION 5. Sections 29.918(a) and (b), Education Code, are
95	95	amended to read as follows:
96	96	(a) Notwithstanding Section [39.234 or] 42.152, a school
97	97	district or open-enrollment charter school with a high dropout
98	98	rate, as determined by the commissioner, must submit a plan to the
99	99	commissioner describing the manner in which the district or charter
100	100	school intends to use the compensatory education allotment under
101	101	Section 42.152 [and the high school allotment under Section 42.160]
102	102	for developing and implementing research-based strategies for
103	103	dropout prevention. The district or charter school shall submit
104	104	the plan not later than December 1 of each school year preceding the
105	105	school year in which the district or charter school will receive the
106	106	compensatory education allotment [or high school allotment] to
107	107	which the plan applies.
108	108	(b) A school district or open-enrollment charter school to
109	109	which this section applies may not spend or obligate more than 25
110	110	percent of the district's or charter school's compensatory
111	111	education allotment [or high school allotment] unless the
112	112	commissioner approves the plan submitted under Subsection
113	113	(a). The commissioner shall complete an initial review of the
114	114	district's or charter school's plan not later than March 1 of the
115	115	school year preceding the school year in which the district or
116	116	charter school will receive the compensatory education allotment
117	117	[or high school allotment] to which the plan applies.
118	118	SECTION 6. Subchapter A, Chapter 41, Education Code, is
119	119	amended by adding Section 41.0011 to read as follows:
120	120	Sec. 41.0011. REFERENCES TO TAXABLE VALUE OF DISTRICT
121	121	PROPERTY. A reference in this chapter to the taxable value of
122	122	property in a district, as determined under Subchapter M, Chapter
123	123	403, Government Code, refers to the value for the current year.
124	124	SECTION 7. Section 41.002(a), Education Code, is amended to
125	125	read as follows:
126	126	(a) A school district may not have a wealth per student that
127	127	exceeds:
128	128	(1) the wealth per student that generates the amount
129	129	of maintenance and operations tax revenue per weighted student
130	130	available to a district with maintenance and operations tax revenue
131	131	per cent of tax effort equal to the [maximum] amount provided per
132	132	cent under Section 42.101, for the district's maintenance and
133	133	operations tax effort equal to or less than $1.06 [the rate equal to
134	134	the product of the state compression percentage, as determined
135	135	under Section 42.2516, multiplied by the maintenance and operations
136	136	tax rate adopted by the district for the 2005 tax year]; or
137	137	(2) the wealth per student that generates the amount
138	138	of maintenance and operations tax revenue per weighted student per
139	139	cent of tax effort available to a district as a result of the
140	140	guaranteed level provided by Section 42.302 [available to the
141	141	Austin Independent School District, as determined by the
142	142	commissioner in cooperation with the Legislative Budget Board,] for
143	143	the [first six cents by which the] district's maintenance and
144	144	operations tax effort that [rate] exceeds $1.06 [the rate equal to
145	145	the product of the state compression percentage, as determined
146	146	under Section 42.2516, multiplied by the maintenance and operations
147	147	tax rate adopted by the district for the 2005 tax year, subject to
148	148	Section 41.093(b-1); or
149	149	[(3) $319,500, for the district's maintenance and
150	150	operations tax effort that exceeds the first six cents by which the
151	151	district's maintenance and operations tax effort exceeds the rate
152	152	equal to the product of the state compression percentage, as
153	153	determined under Section 42.2516, multiplied by the maintenance and
154	154	operations tax rate adopted by the district for the 2005 tax year].
155	155	SECTION 8. Section 41.093(a), Education Code, is amended to
156	156	read as follows:
157	157	(a) The [Subject to Subsection (b-1), the] cost of each
158	158	credit is an amount equal to the greater of:
159	159	(1) the amount of the district's maintenance and
160	160	operations tax revenue per student in weighted average daily
161	161	attendance for the school year for which the contract is executed;
162	162	or
163	163	(2) the amount of the statewide district average of
164	164	maintenance and operations tax revenue per student in weighted
165	165	average daily attendance for the school year preceding the school
166	166	year for which the contract is executed.
167	167	SECTION 9. Section 41.099(a), Education Code, is amended to
168	168	read as follows:
169	169	(a) Sections [41.002(e),] 41.094 and [,] 41.097[, and
170	170	41.098] apply only to a district that:
171	171	(1) executes an agreement to purchase all attendance
172	172	credits necessary to reduce the district's wealth per student to
173	173	the equalized wealth level;
174	174	(2) executes an agreement to purchase attendance
175	175	credits and an agreement under Subchapter E to contract for the
176	176	education of nonresident students who transfer to and are educated
177	177	in the district but who are not charged tuition; or
178	178	(3) executes an agreement under Subchapter E to
179	179	contract for the education of nonresident students:
180	180	(A) to an extent that does not provide more than
181	181	10 percent of the reduction in wealth per student required for the
182	182	district to achieve a wealth per student that is equal to or less
183	183	than the equalized wealth level; and
184	184	(B) under which all revenue paid by the district
185	185	to other districts, in excess of the reduction in state aid that
186	186	results from counting the weighted average daily attendance of the
187	187	students served in the contracting district, is required to be used
188	188	for funding a consortium of at least three districts in a county
189	189	with a population of less than 40,000 that is formed to support a
190	190	technology initiative.
191	191	SECTION 10. Subchapter A, Chapter 42, Education Code, is
192	192	amended by adding Sections 42.009 and 42.010 to read as follows:
193	193	Sec. 42.009. REFERENCES TO TAXABLE VALUE OF DISTRICT
194	194	PROPERTY. A reference in this chapter to the taxable value of
195	195	property in a district, as determined under Subchapter M, Chapter
196	196	403, Government Code, refers to the value for the current year.
197	197	Sec. 42.010. LIMITATION ON REVENUE REDUCTIONS. (a) This
198	198	section applies only to a school district that, as a result of the
199	199	changes in law made by H.B. 2485, Acts of the 82nd Legislature,
200	200	Regular Session, 2011, is entitled to an amount of state and local
201	201	funding for maintenance and operations per student in weighted
202	202	average daily attendance for the 2011-2012 or 2012-2013 school year
203	203	that is more than $500 less than the amount of state and local
204	204	funding for maintenance and operations per student in weighted
205	205	average daily attendance to which the district would be entitled
206	206	for the applicable school year under Chapter 41 and this chapter, as
207	207	those chapters existed on January 1, 2011.
208	208	(b) For the 2011-2012 school year, a school district to
209	209	which this section applies is entitled to additional state revenue
210	210	as necessary to ensure that the district's reduction in state and
211	211	local maintenance and operations revenue per student in weighted
212	212	average daily attendance resulting from the changes in law made by
213	213	H.B. 2485, Acts of the 82nd Legislature, Regular Session, 2011,
214	214	does not exceed the sum of $500 and one-third of the difference
215	215	between the loss in revenue per student that would otherwise occur
216	216	and $500.
217	217	(c) For the 2012-2013 school year, a school district to
218	218	which this section applies is entitled to additional state revenue
219	219	as necessary to ensure that district's reduction in state and local
220	220	maintenance and operations revenue per student in weighted average
221	221	daily attendance resulting from the changes in law made by H.B.
222	222	2485, Acts of the 82nd Legislature, Regular Session, 2011, does not
223	223	exceed the sum of $500 and two-thirds of the difference between the
224	224	loss in revenue per student that would otherwise occur and $500.
225	225	(d) For purposes of this section, the number of students in
226	226	weighted average daily attendance is determined in accordance with
227	227	this chapter as it existed on January 1, 2011.
228	228	(e) This section expires September 1, 2013.
229	229	SECTION 11. Section 42.101, Education Code, is amended by
230	230	amending Subsections (a) and (a-1) and adding Subsection (a-3) to
231	231	read as follows:
232	232	(a) For each student in average daily attendance, not
233	233	including the time students spend each day in special education
234	234	programs in an instructional arrangement other than mainstream [or
235	235	career and technology education programs], for which an additional
236	236	allotment is made under Subchapter C, a district is entitled to an
237	237	allotment equal to [the lesser of $4,765 or] the amount that results
238	238	from the following formula:
239	239	A = $4,720 [$4,765] X DT1R X SPVG [(DCR/MCR)]
240	240	where:
241	241	"A" is the allotment to which a district is entitled;
242	242	"DT1R" is the district's tier one tax rate, which is the tax
243	243	rate required under Section 42.252; and
244	244	"SPVG" is the statewide property value growth factor, which
245	245	is the greater of:
246	246	(1) one; or
247	247	(2) the quotient of the average statewide property
248	248	value per weighted student for the preceding school year divided by
249	249	the average statewide property value per weighted student for the
250	250	2011-2012 school year ["DCR" is the district's compressed tax rate,
251	251	which is the product of the state compression percentage, as
252	252	determined under Section 42.2516, multiplied by the maintenance and
253	253	operations tax rate adopted by the district for the 2005 tax year;
254	254	and
255	255	["MCR" is the state maximum compressed tax rate, which is the
256	256	product of the state compression percentage, as determined under
257	257	Section 42.2516, multiplied by $1.50].
258	258	(a-1) Notwithstanding any other provision of this section,
259	259	"SPVG" for purposes of Subsection (a) is equal to one for the
260	260	2011-2012 and 2012-2013 school years [Subsection (a) applies
261	261	beginning with the 2013-2014 school year. For the 2009-2010
262	262	through 2012-2013 school years, Subsection (a) applies, except each
263	263	reference to $4,765 in that subsection is replaced with an amount
264	264	equal to the greater of:
265	265	[(1) $4,765; or
266	266	[(2) the amount equal to the product of .0165 and the
267	267	average statewide property value per weighted student].
268	268	(a-3) For purposes of Subsection (a), the commissioner
269	269	shall determine the average statewide property value per weighted
270	270	student for the preceding school year not later than June 1. The
271	271	commissioner's determination made at the time required under this
272	272	subsection is final for purposes of determining the amount of the
273	273	basic allotment.
274	274	SECTION 12. Section 42.152(a), Education Code, is amended
275	275	to read as follows:
276	276	(a) For each student who is educationally disadvantaged or
277	277	who is a student who does not have a disability and resides in a
278	278	residential placement facility in a district in which the student's
279	279	parent or legal guardian does not reside, a district is entitled to
280	280	an annual allotment equal to the adjusted basic allotment
281	281	multiplied by 0.22 [0.2], and by 2.41 for each full-time equivalent
282	282	student who is in a remedial and support program under Section
283	283	29.081 because the student is pregnant.
284	284	SECTION 13. Section 42.153(a), Education Code, is amended
285	285	to read as follows:
286	286	(a) For each student in average daily attendance in a
287	287	bilingual education or special language program under Subchapter B,
288	288	Chapter 29, a district is entitled to an annual allotment equal to
289	289	the adjusted basic allotment multiplied by 0.11 [0.1].
290	290	SECTION 14. Sections 42.154(a), (a-1), and (c), Education
291	291	Code, are amended to read as follows:
292	292	(a) For each full-time equivalent student in average daily
293	293	attendance in an approved career and technology education program
294	294	in grades nine through 12 or in career and technology education
295	295	programs for students with disabilities in grades seven through 12,
296	296	a district is entitled to:
297	297	(1) an annual allotment equal to the adjusted basic
298	298	allotment multiplied by a weight of 0.15 [1.35]; and
299	299	(2) $50, if the student is enrolled in:
300	300	(A) two or more advanced career and technology
301	301	education classes for a total of three or more credits; or
302	302	(B) an advanced course as part of a tech-prep
303	303	program under Subchapter T, Chapter 61.
304	304	(a-1) Notwithstanding any other provision of this section,
305	305	the commissioner shall develop and implement a pilot program under
306	306	which a school district is entitled to additional funding for each
307	307	student receiving career and technology instruction in grade eight.
308	308	The commissioner shall select not more than five school districts
309	309	for participation in the pilot program. In selecting school
310	310	districts for participation, the commissioner shall consider
311	311	school districts that can provide services under the program at the
312	312	least cost. For each full-time equivalent student in grade eight in
313	313	average daily attendance in an approved career and technology
314	314	education program, a school district participating in the program
315	315	under this subsection is entitled to an annual allotment equal to
316	316	the adjusted basic allotment multiplied by a weight of 0.15 [1.35].
317	317	Funds allocated under this subsection[, other than an indirect cost
318	318	allotment established under State Board of Education rule,] must be
319	319	used in providing career and technology programs in grade eight
320	320	under Sections 29.182, 29.183, and 29.184. A school district is
321	321	entitled to an allotment under this subsection for each school year
322	322	through the completion of the 2011-2012 school year. Not later than
323	323	January 1, 2013, the agency shall prepare and deliver to each member
324	324	of the legislature a report describing the effectiveness of the
325	325	pilot program described by this subsection. This subsection
326	326	expires February 1, 2013.
327	327	(c) Funds allocated under this section[, other than an
328	328	indirect cost allotment established under State Board of Education
329	329	rule,] must be used in providing career and technology education
330	330	programs in grades nine through 12 or career and technology
331	331	education programs for students with disabilities in grades seven
332	332	through 12 under Sections 29.182, 29.183, and 29.184.
333	333	SECTION 15. Sections 42.159(c), (d), (f), and (h),
334	334	Education Code, are amended to read as follows:
335	335	(c) A juvenile probation department or state agency is
336	336	entitled to receive state funding comparable to the funding
337	337	described by Subsection (d) [(b)(2)] for students under the
338	338	supervision of the department or agency.
339	339	(d) For each student who successfully completes an
340	340	electronic course that satisfies a curriculum requirement for
341	341	graduation adopted under Section 28.025 and[,] is provided through
342	342	the state virtual school network, [and exceeds a normal course
343	343	load,] including an electronic course offered during the summer,
344	344	the school district or open-enrollment charter school that provided
345	345	the course may be entitled to an allotment in an amount determined
346	346	by the commissioner based on the amount of funds appropriated for
347	347	purposes of this subsection.
348	348	(f) The commissioner may not provide partial funding under
349	349	this section to a school district or open-enrollment charter school
350	350	under Subsection [(b) or] (d) on the basis of a student who
351	351	successfully completes one or more modules of an electronic course
352	352	but does not successfully complete the entire course.
353	353	(h) The commissioner shall adopt rules necessary to
354	354	implement this section. The rules must include provisions:
355	355	(1) requiring a school district or open-enrollment
356	356	charter school that receives funding for an electronic course under
357	357	Subsection (d) to reduce the amount of any fee charged for the
358	358	course in accordance with Section 30A.155 by an amount equal to the
359	359	amount of funding provided under Subsection (d);
360	360	(2) prohibiting a school district or open-enrollment
361	361	charter school that receives funding for an electronic course under
362	362	Subsection (d) from charging a fee for the course in accordance with
363	363	Section 30A.155 that is higher than would otherwise be charged; and
364	364	(3) addressing division and distribution of the
365	365	allotment described by Subsection (d) [(b)(2)] in circumstances in
366	366	which a student transfers from one school district, school, or
367	367	other educational setting to another after beginning enrollment in
368	368	an electronic course.
369	369	SECTION 16. Section 42.252, Education Code, is amended by
370	370	amending Subsection (a) and adding Subsection (a-1) to read as
371	371	follows:
372	372	(a) Each school district's share of the Foundation School
373	373	Program is determined by the following formula:
374	374	LFA = TR X DPV
375	375	where:
376	376	"LFA" is the school district's local share;
377	377	"TR" is a tax rate [which] for each hundred dollars of
378	378	valuation [is an effective tax rate of the amount] equal to [the
379	379	product of the state compression percentage, as determined under
380	380	Section 42.2516, multiplied by] the lesser of:
381	381	(1) $1.06 [$1.50]; or
382	382	(2) the district's effective maintenance and
383	383	operations tax rate [adopted by the district for the 2005 tax year];
384	384	and
385	385	"DPV" is the taxable value of property in the school district
386	386	for the current [preceding] tax year determined under Subchapter M,
387	387	Chapter 403, Government Code.
388	388	(a-1) For purposes of Subsection (a), a district's
389	389	effective maintenance and operations tax rate is determined by
390	390	dividing the total amount of maintenance and operations taxes
391	391	collected for the applicable school year by the quotient of the
392	392	district's taxable value of property as determined under Subchapter
393	393	M, Chapter 403, Government Code, divided by 100.
394	394	SECTION 17. Sections 42.259(c), (d), and (f), Education
395	395	Code, are amended to read as follows:
396	396	(c) Payments from the foundation school fund to each
397	397	category 2 school district shall be made as follows:
398	398	(1) 22 percent of the yearly entitlement of the
399	399	district shall be paid in an installment to be made on or before the
400	400	25th day of September of a fiscal year;
401	401	(2) 18 percent of the yearly entitlement of the
402	402	district shall be paid in an installment to be made on or before the
403	403	25th day of October;
404	404	(3) 9.5 percent of the yearly entitlement of the
405	405	district shall be paid in an installment to be made on or before the
406	406	25th day of November;
407	407	(4) 7.5 percent of the yearly entitlement of the
408	408	district shall be paid in an installment to be made on or before the
409	409	25th day of April;
410	410	(5) five percent of the yearly entitlement of the
411	411	district shall be paid in an installment to be made on or before the
412	412	25th day of May;
413	413	(6) 10 percent of the yearly entitlement of the
414	414	district shall be paid in an installment to be made on or before the
415	415	25th day of June;
416	416	(7) 13 percent of the yearly entitlement of the
417	417	district shall be paid in an installment to be made on or before the
418	418	25th day of July; and
419	419	(8) 15 percent of the yearly entitlement of the
420	420	district shall be paid in an installment to be made after the 5th
421	421	day of September and not later than the 10th day of September of the
422	422	calendar year following the calendar year of the payment made under
423	423	Subdivision (1) [on or before the 25th day of August].
424	424	(d) Payments from the foundation school fund to each
425	425	category 3 school district shall be made as follows:
426	426	(1) 45 percent of the yearly entitlement of the
427	427	district shall be paid in an installment to be made on or before the
428	428	25th day of September of a fiscal year;
429	429	(2) 35 percent of the yearly entitlement of the
430	430	district shall be paid in an installment to be made on or before the
431	431	25th day of October; and
432	432	(3) 20 percent of the yearly entitlement of the
433	433	district shall be paid in an installment to be made after the 5th
434	434	day of September and not later than the 10th day of September of the
435	435	calendar year following the calendar year of the payment made under
436	436	Subdivision (1) [on or before the 25th day of August].
437	437	(f) Except as provided by Subsection (c)(8) or (d)(3), any
438	438	[Any] previously unpaid additional funds from prior fiscal years
439	439	owed to a district shall be paid to the district together with the
440	440	September payment of the current fiscal year entitlement.
441	441	SECTION 18. Section 42.260(b), Education Code, is amended
442	442	to read as follows:
443	443	(b) For each year, the commissioner shall certify to each
444	444	school district or participating charter school the amount of[:
445	445	[(1)] additional funds to which the district or school
446	446	is entitled due to the increase made by H.B. No. 3343, Acts of the
447	447	77th Legislature, Regular Session, 2001, to:
448	448	(1) [(A)] the equalized wealth level under Section
449	449	41.002; or
450	450	(2) [(B)] the guaranteed level of state and local
451	451	funds per weighted student per cent of tax effort under Section
452	452	42.302[; or
453	453	[(2) additional state aid to which the district or
454	454	school is entitled under Section 42.2513].
455	455	SECTION 19. Section 42.302(a), Education Code, is amended
456	456	to read as follows:
457	457	(a) Each school district is guaranteed a specified amount
458	458	per weighted student in state and local funds for each cent of tax
459	459	effort over that required for the district's local fund assignment
460	460	up to the maximum level specified in this subchapter. The amount
461	461	of state support, subject only to the maximum amount under Section
462	462	42.303, is determined by the formula:
463	463	GYA = (GL X WADA X DTR X 100) - LR
464	464	where:
465	465	"GYA" is the guaranteed yield amount of state funds to be
466	466	allocated to the district;
467	467	"GL" is the dollar amount guaranteed level of state and local
468	468	funds per weighted student per cent of tax effort, which is $45.30
469	469	[an amount described by Subsection (a-1)] or a greater amount for
470	470	any year provided by appropriation;
471	471	"WADA" is the number of students in weighted average daily
472	472	attendance, which is calculated by dividing the sum of the school
473	473	district's allotments under Subchapters B and C, less any allotment
474	474	to the district for transportation, any allotment under Section
475	475	42.158 or[,] 42.159, [or 42.160,] and 50 percent of the adjustment
476	476	under Section 42.102, by the basic allotment for the applicable
477	477	year;
478	478	"DTR" is the district enrichment tax rate of the school
479	479	district, which is determined by subtracting the amounts specified
480	480	by Subsection (b) from the total amount of maintenance and
481	481	operations taxes collected by the school district for the
482	482	applicable school year and dividing the difference by the quotient
483	483	of the district's taxable value of property as determined under
484	484	Subchapter M, Chapter 403, Government Code, [or, if applicable,
485	485	under Section 42.2521,] divided by 100; and
486	486	"LR" is the local revenue, which is determined by multiplying
487	487	"DTR" by the quotient of the district's taxable value of property as
488	488	determined under Subchapter M, Chapter 403, Government Code, [or,
489	489	if applicable, under Section 42.2521,] divided by 100.
490	490	SECTION 20. Sections 45.003(d) and (f), Education Code, are
491	491	amended to read as follows:
492	492	(d) A proposition submitted to authorize the levy of
493	493	maintenance taxes must include the question of whether the
494	494	governing board or commissioners court may levy, assess, and
495	495	collect annual ad valorem taxes for the further maintenance of
496	496	public schools, at a rate not to exceed the rate stated in the
497	497	proposition. For any year, the maintenance tax rate per $100 of
498	498	taxable value adopted by the district may not exceed $1.17 [the rate
499	499	equal to the sum of $0.17 and the product of the state compression
500	500	percentage, as determined under Section 42.2516, multiplied by
501	501	$1.50].
502	502	(f) Notwithstanding any other law, a district that levied a
503	503	maintenance tax for the 2005 tax year at a rate greater than $1.50
504	504	per $100 of taxable value in the district as permitted by special
505	505	law may not levy a maintenance tax at a rate that exceeds the rate
506	506	per $100 of taxable value that is equal to the sum of $0.17 and 66.67
507	507	percent of [the product of the state compression percentage, as
508	508	determined under Section 42.2516, multiplied by] the rate of the
509	509	maintenance tax levied by the district for the 2005 tax year.
510	510	SECTION 21. Section 46.003(a), Education Code, is amended
511	511	to read as follows:
512	512	(a) For each year, except as provided by Sections 46.005 and
513	513	46.006, a school district is guaranteed a specified amount per
514	514	student in state and local funds for each cent of tax effort, up to
515	515	the maximum rate under Subsection (b), to pay the principal of and
516	516	interest on eligible bonds issued to construct, acquire, renovate,
517	517	or improve an instructional facility. The amount of state support
518	518	is determined by the formula:
519	519	FYA = (FYL X ADA X BTR X 100) - (BTR X (DPV/100))
520	520	where:
521	521	"FYA" is the guaranteed facilities yield amount of state
522	522	funds allocated to the district for the year;
523	523	"FYL" is the dollar amount guaranteed level of state and
524	524	local funds per student per cent of tax effort, which is $35 or a
525	525	greater amount for any year provided by appropriation;
526	526	"ADA" is the greater of the number of students in average
527	527	daily attendance, as determined under Section 42.005, in the
528	528	district or 400;
529	529	"BTR" is the district's bond tax rate for the current year,
530	530	which is determined by dividing the amount budgeted by the district
531	531	for payment of eligible bonds by the quotient of the district's
532	532	taxable value of property as determined under Subchapter M, Chapter
533	533	403, Government Code, [or, if applicable, Section 42.2521,] divided
534	534	by 100; and
535	535	"DPV" is the district's taxable value of property as
536	536	determined under Subchapter M, Chapter 403, Government Code[, or,
537	537	if applicable, Section 42.2521].
538	538	SECTION 22. Section 46.032(a), Education Code, is amended
539	539	to read as follows:
540	540	(a) Each school district is guaranteed a specified amount
541	541	per student in state and local funds for each cent of tax effort to
542	542	pay the principal of and interest on eligible bonds. The amount of
543	543	state support, subject only to the maximum amount under Section
544	544	46.034, is determined by the formula:
545	545	EDA = (EDGL X ADA X EDTR X 100) - (EDTR X (DPV/100))
546	546	where:
547	547	"EDA" is the amount of state funds to be allocated to the
548	548	district for assistance with existing debt;
549	549	"EDGL" is the dollar amount guaranteed level of state and
550	550	local funds per student per cent of tax effort, which is $35 or a
551	551	greater amount for any year provided by appropriation;
552	552	"ADA" is the number of students in average daily attendance,
553	553	as determined under Section 42.005, in the district;
554	554	"EDTR" is the existing debt tax rate of the district, which is
555	555	determined by dividing the amount budgeted by the district for
556	556	payment of eligible bonds by the quotient of the district's taxable
557	557	value of property as determined under Subchapter M, Chapter 403,
558	558	Government Code, [or, if applicable, under Section 42.2521,]
559	559	divided by 100; and
560	560	"DPV" is the district's taxable value of property as
561	561	determined under Subchapter M, Chapter 403, Government Code[, or,
562	562	if applicable, under Section 42.2521].
563	563	SECTION 23. Section 403.302(d), Government Code, as amended
564	564	by Chapters 1186 (H.B. 3676) and 1328 (H.B. 3646), Acts of the 81st
565	565	Legislature, Regular Session, 2009, is reenacted and amended to
566	566	read as follows:
567	567	(d) For the purposes of this section, "taxable value" means
568	568	the market value of all taxable property less:
569	569	(1) the total dollar amount of any residence homestead
570	570	exemptions lawfully granted under Section 11.13(b) or (c), Tax
571	571	Code, in the year that is the subject of the study for each school
572	572	district;
573	573	(2) [one-half of the total dollar amount of any
574	574	residence homestead exemptions granted under Section 11.13(n), Tax
575	575	Code, in the year that is the subject of the study for each school
576	576	district;
577	577	[(3)] the total dollar amount of any exemptions
578	578	granted before May 31, 1993, within a reinvestment zone under
579	579	agreements authorized by Chapter 312, Tax Code;
580	580	(3) [(4)] subject to Subsection (e), the total dollar
581	581	amount of any captured appraised value of property that:
582	582	(A) is within a reinvestment zone created on or
583	583	before May 31, 1999, or is proposed to be included within the
584	584	boundaries of a reinvestment zone as the boundaries of the zone and
585	585	the proposed portion of tax increment paid into the tax increment
586	586	fund by a school district are described in a written notification
587	587	provided by the municipality or the board of directors of the zone
588	588	to the governing bodies of the other taxing units in the manner
589	589	provided by Section 311.003(e), Tax Code, before May 31, 1999, and
590	590	within the boundaries of the zone as those boundaries existed on
591	591	September 1, 1999, including subsequent improvements to the
592	592	property regardless of when made;
593	593	(B) generates taxes paid into a tax increment
594	594	fund created under Chapter 311, Tax Code, under a reinvestment zone
595	595	financing plan approved under Section 311.011(d), Tax Code, on or
596	596	before September 1, 1999; and
597	597	(C) is eligible for tax increment financing under
598	598	Chapter 311, Tax Code;
599	599	(4) [(5)] the total dollar amount of any captured
600	600	appraised value of property that:
601	601	(A) is within a reinvestment zone:
602	602	(i) created on or before December 31, 2008,
603	603	by a municipality with a population of less than 18,000; and
604	604	(ii) the project plan for which includes
605	605	the alteration, remodeling, repair, or reconstruction of a
606	606	structure that is included on the National Register of Historic
607	607	Places and requires that a portion of the tax increment of the zone
608	608	be used for the improvement or construction of related facilities
609	609	or for affordable housing;
610	610	(B) generates school district taxes that are paid
611	611	into a tax increment fund created under Chapter 311, Tax Code; and
612	612	(C) is eligible for tax increment financing under
613	613	Chapter 311, Tax Code;
614	614	(5) [(6)] the total dollar amount of any exemptions
615	615	granted under Section 11.251 or 11.253, Tax Code;
616	616	(6) [(7)] the difference between the comptroller's
617	617	estimate of the market value and the productivity value of land that
618	618	qualifies for appraisal on the basis of its productive capacity,
619	619	except that the productivity value estimated by the comptroller may
620	620	not exceed the fair market value of the land;
621	621	(7) [(8)] the portion of the appraised value of
622	622	residence homesteads of individuals who receive a tax limitation
623	623	under Section 11.26, Tax Code, on which school district taxes are
624	624	not imposed in the year that is the subject of the study, calculated
625	625	as if the residence homesteads were appraised at the full value
626	626	required by law;
627	627	(8) [(9)] a portion of the market value of property
628	628	not otherwise fully taxable by the district at market value because
629	629	of:
630	630	(A) action required by statute or the
631	631	constitution of this state that, if the tax rate adopted by the
632	632	district is applied to it, produces an amount equal to the
633	633	difference between the tax that the district would have imposed on
634	634	the property if the property were fully taxable at market value and
635	635	the tax that the district is actually authorized to impose on the
636	636	property, if this subsection does not otherwise require that
637	637	portion to be deducted; or
638	638	(B) action taken by the district under Subchapter
639	639	B or C, Chapter 313, Tax Code, before the expiration of the
640	640	subchapter;
641	641	(9) [(10)] the market value of all tangible personal
642	642	property, other than manufactured homes, owned by a family or
643	643	individual and not held or used for the production of income;
644	644	(10) [(11)] the appraised value of property the
645	645	collection of delinquent taxes on which is deferred under Section
646	646	33.06, Tax Code;
647	647	(11) [(12)] the portion of the appraised value of
648	648	property the collection of delinquent taxes on which is deferred
649	649	under Section 33.065, Tax Code; and
650	650	(12) [(13)] the amount by which the market value of a
651	651	residence homestead to which Section 23.23, Tax Code, applies
652	652	exceeds the appraised value of that property as calculated under
653	653	that section.
654	654	SECTION 24. Sections 403.302(e) and (i), Government Code,
655	655	are amended to read as follows:
656	656	(e) The total dollar amount deducted in each year as
657	657	required by Subsection (d)(3) [(d)(4)] in a reinvestment zone
658	658	created after January 1, 1999, may not exceed the captured
659	659	appraised value estimated for that year as required by Section
660	660	311.011(c)(8), Tax Code, in the reinvestment zone financing plan
661	661	approved under Section 311.011(d), Tax Code, before September 1,
662	662	1999. The number of years for which the total dollar amount may be
663	663	deducted under Subsection (d)(3) [(d)(4)] shall for any zone,
664	664	including those created on or before January 1, 1999, be limited to
665	665	the duration of the zone as specified as required by Section
666	666	311.011(c)(9), Tax Code, in the reinvestment zone financing plan
667	667	approved under Section 311.011(d), Tax Code, before September 1,
668	668	1999. The total dollar amount deducted under Subsection (d)(3)
669	669	[(d)(4)] for any zone, including those created on or before January
670	670	1, 1999, may not be increased by any reinvestment zone financing
671	671	plan amendments that occur after August 31, 1999. The total dollar
672	672	amount deducted under Subsection (d)(3) [(d)(4)] for any zone,
673	673	including those created on or before January 1, 1999, may not be
674	674	increased by a change made after August 31, 1999, in the portion of
675	675	the tax increment retained by the school district.
676	676	(i) If the comptroller determines in the study that the
677	677	market value of property in a school district as determined by the
678	678	appraisal district that appraises property for the school district,
679	679	less the total of the amounts and values listed in Subsection (d) as
680	680	determined by that appraisal district, is valid, the comptroller,
681	681	in determining the taxable value of property in the school district
682	682	under Subsection (d), shall for purposes of Subsection (d)(12)
683	683	[(d)(13)] subtract from the market value as determined by the
684	684	appraisal district of residence homesteads to which Section 23.23,
685	685	Tax Code, applies the amount by which that amount exceeds the
686	686	appraised value of those properties as calculated by the appraisal
687	687	district under Section 23.23, Tax Code. If the comptroller
688	688	determines in the study that the market value of property in a
689	689	school district as determined by the appraisal district that
690	690	appraises property for the school district, less the total of the
691	691	amounts and values listed in Subsection (d) as determined by that
692	692	appraisal district, is not valid, the comptroller, in determining
693	693	the taxable value of property in the school district under
694	694	Subsection (d), shall for purposes of Subsection (d)(12) [(d)(13)]
695	695	subtract from the market value as estimated by the comptroller of
696	696	residence homesteads to which Section 23.23, Tax Code, applies the
697	697	amount by which that amount exceeds the appraised value of those
698	698	properties as calculated by the appraisal district under Section
699	699	23.23, Tax Code.
700	700	SECTION 25. Section 403.302(m), Government Code, as added
701	701	by Chapter 1186 (H.B. 3676), Acts of the 81st Legislature, Regular
702	702	Session, 2009, is amended to read as follows:
703	703	(m) Subsection (d)(8) [(d)(10)] does not apply to property
704	704	that was the subject of an application under Subchapter B or C,
705	705	Chapter 313, Tax Code, made after May 1, 2009, that the comptroller
706	706	recommended should be disapproved.
707	707	SECTION 26. Sections 26.08(i) and (n), Tax Code, are
708	708	amended to read as follows:
709	709	(i) For purposes of this section, the effective maintenance
710	710	and operations tax rate of a school district is the tax rate that,
711	711	applied to the current total value for the district, would impose
712	712	taxes in an amount that, when added to state funds that would be
713	713	distributed to the district under Chapter 42, Education Code, for
714	714	the school year beginning in the current tax year using that tax
715	715	rate, [including state funds that will be distributed to the
716	716	district in that school year under Section 42.2516, Education
717	717	Code,] would provide the same amount of state funds distributed
718	718	under Chapter 42, Education Code, [including state funds
719	719	distributed under Section 42.2516, Education Code,] and
720	720	maintenance and operations taxes of the district per student in
721	721	weighted average daily attendance for that school year that would
722	722	have been available to the district in the preceding year if the
723	723	funding elements for Chapters 41 and 42, Education Code, for the
724	724	current year had been in effect for the preceding year.
725	725	(n) For purposes of this section, the rollback tax rate of a
726	726	school district whose maintenance and operations tax rate for the
727	727	2005 tax year was $1.50 or less per $100 of taxable value is[:
728	728	[(1) for the 2006 tax year, the sum of the rate that is
729	729	equal to 88.67 percent of the maintenance and operations tax rate
730	730	adopted by the district for the 2005 tax year, the rate of $0.04 per
731	731	$100 of taxable value, and the district's current debt rate; and
732	732	[(2) for the 2007 and subsequent tax years,] the lesser
733	733	of the following:
734	734	(1) [(A)] the sum of the following:
735	735	(A) [(i) the rate per $100 of taxable value that
736	736	is equal to the product of the state compression percentage, as
737	737	determined under Section 42.2516, Education Code, for the current
738	738	year and $1.50;
739	739	[(ii)] the rate of $1.04 [$0.04] per $100 of
740	740	taxable value;
741	741	(B) [(iii)] the rate that is equal to the sum of
742	742	the differences for the 2006 and each subsequent tax year between
743	743	the adopted tax rate of the district for that year if the rate was
744	744	approved at an election under this section and the rollback tax rate
745	745	of the district for that year; and
746	746	(C) [(iv)] the district's current debt rate; or
747	747	(2) [(B)] the sum of the following:
748	748	(A) [(i)] the effective maintenance and
749	749	operations tax rate of the district [as computed under Subsection
750	750	(i) or (k), as applicable];
751	751	(B) [(ii)] the rate of $0.04 per $100 of taxable
752	752	value [that is equal to the product of the state compression
753	753	percentage, as determined under Section 42.2516, Education Code,
754	754	for the current year and $0.06]; and
755	755	(C) [(iii)] the district's current debt rate.
756	756	SECTION 27. (a) Sections 22.107, 29.097(g), 29.098(e),
757	757	29.203(b) and (g), 39.233, 39.234, 41.002(b), (e), (f), and (g),
758	758	41.0041, 41.093(b-1), 41.098, 42.008, 42.157, 42.159(a)(2) and
759	759	(b), 42.160, 42.2513, 42.2516, 42.25161, 42.2517, 42.2521,
760	760	42.2522, 42.2523(c), 42.2524(g), 42.253(c-1), 42.261, and
761	761	42.302(a-1), (a-2), and (f), Education Code, are repealed.
762	762	(b) Sections 403.302(k) and 466.355(c), Government Code,
763	763	are repealed.
764	764	(c) Sections 26.08(i-1) and (j), Tax Code, are repealed.
765	765	SECTION 28. The changes made by this Act to Section 42.259,
766	766	Education Code, apply only to a payment from the foundation school
767	767	fund that is made on or after the effective date of this Act. A
768	768	payment to a school district from the foundation school fund that is
769	769	made before that date is governed by Section 42.259, Education
770	770	Code, as it existed before amendment by this Act, and the former law
771	771	is continued in effect for that purpose.
772	772	SECTION 29. To the extent of any conflict, this Act prevails
773	773	over another Act of the 82nd Legislature, Regular Session, 2011,
774	774	relating to nonsubstantive additions to and corrections in enacted
775	775	codes.
776	776	SECTION 30. This Act takes effect September 1, 2011.