82R7927 KKA-F
By: Seliger S.B. No. 1129
A BILL TO BE ENTITLED
AN ACT
relating to treatment under the public school finance system of a
school district that imposes a maintenance and operations tax at a
rate below the rate otherwise required for entitlement to state
funding.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 41.093, Education Code, is amended by
adding Subsection (a-1) to read as follows:
(a-1) This subsection applies only to a school district that
adopts a tax rate for maintenance and operations that is less than
the rate required to raise the district's total local share of the
Foundation School Program under Section 42.252. Notwithstanding
any other provision of this chapter, the amount described by
Subsection (a)(1) for a district to which this subsection applies
is determined on the basis of the maintenance and operations
revenue that would be available to the district at a rate equal to
the rate required to raise the district's total local share. The
amount described by this subsection shall also be used in
determining the district's required expenditures under Section
41.121.
SECTION 2. Section 42.252(d), Education Code, is amended to
read as follows:
(d) If a [A] school district adopts a maintenance and
operations tax rate that is less than the rate required to [must]
raise the district's [its] total local share of the Foundation
School Program, the commissioner shall reduce the sum of the
district's allotments under Subchapters B and C in proportion to
the amount by which the adopted rate is less than the rate required
to raise the district's total local share [to be eligible to receive
foundation school fund payments].
SECTION 3. Section 26.08(p), Tax Code, as added by Chapters
1240 (S.B. 2274) and 1328 (H.B. 3646), Acts of the 81st Legislature,
Regular Session, 2009, is reenacted and amended to read as follows:
(p) Notwithstanding any other provision of this chapter
[Subsections (i), (n), and (o)], if for the preceding tax year a
school district adopted a maintenance and operations tax rate that
was less than the rate required to raise the district's total local
share of the Foundation School Program under Section 42.252,
Education Code [effective maintenance and operations tax rate for
that preceding tax year], the rollback tax rate of the district for
the current tax year is the greater of the rate calculated under
Subsection (n) or (o), as applicable, or the rate required to raise
the district's total local share of the Foundation School Program
under Section 42.252, Education Code [as if the district adopted a
maintenance and operations tax rate for the preceding tax year that
was equal to the district's effective maintenance and operations
tax rate for that preceding tax year].
SECTION 4. Section 42.008, Education Code, is repealed.
SECTION 5. To the extent of any conflict, this Act prevails
over another Act of the 82nd Legislature, Regular Session, 2011,
relating to nonsubstantive additions to and corrections in enacted
codes.
SECTION 6. This Act takes effect September 1, 2011.