Texas 2015 - 84th Regular

Texas House Bill HB945 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	84R1003 GCB-D
2	2	By: Rinaldi H.B. No. 945
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the repeal of provisions requiring school districts to
8	8	reduce their wealth per student to the equalized wealth level.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 12.013(b), Education Code, is amended to
11	11	read as follows:
12	12	(b) A home-rule school district is subject to:
13	13	(1) a provision of this title establishing a criminal
14	14	offense;
15	15	(2) a provision of this title relating to limitations
16	16	on liability; and
17	17	(3) a prohibition, restriction, or requirement, as
18	18	applicable, imposed by this title or a rule adopted under this
19	19	title, relating to:
20	20	(A) the Public Education Information Management
21	21	System (PEIMS) to the extent necessary to monitor compliance with
22	22	this subchapter as determined by the commissioner;
23	23	(B) educator certification under Chapter 21 and
24	24	educator rights under Sections 21.407, 21.408, and 22.001;
25	25	(C) criminal history records under Subchapter C,
26	26	Chapter 22;
27	27	(D) student admissions under Section 25.001;
28	28	(E) school attendance under Sections 25.085,
29	29	25.086, and 25.087;
30	30	(F) inter-district or inter-county transfers of
31	31	students under Subchapter B, Chapter 25;
32	32	(G) elementary class size limits under Section
33	33	25.112, in the case of any campus in the district that fails to
34	34	satisfy any standard under Section 39.054(e);
35	35	(H) high school graduation under Section 28.025;
36	36	(I) special education programs under Subchapter
37	37	A, Chapter 29;
38	38	(J) bilingual education under Subchapter B,
39	39	Chapter 29;
40	40	(K) prekindergarten programs under Subchapter E,
41	41	Chapter 29;
42	42	(L) safety provisions relating to the
43	43	transportation of students under Sections 34.002, 34.003, 34.004,
44	44	and 34.008;
45	45	(M) computation and distribution of state aid
46	46	under Chapters 31, 42, and 43;
47	47	(N) extracurricular activities under Section
48	48	33.081;
49	49	(O) health and safety under Chapter 38;
50	50	(P) public school accountability under
51	51	Subchapters B, C, D, E, and J, Chapter 39;
52	52	(Q) [equalized wealth under Chapter 41;
53	53	[(R)] a bond or other obligation or tax rate
54	54	under Chapters 42, 43, and 45; and
55	55	(R) [(S)] purchasing under Chapter 44.
56	56	SECTION 2. Section 12.029(b), Education Code, is amended to
57	57	read as follows:
58	58	(b) If [Except as provided by Subchapter H, Chapter 41, if]
59	59	two or more school districts having different status, one of which
60	60	is home-rule school district status, consolidate into a single
61	61	district, the petition under Section 13.003 initiating the
62	62	consolidation must state the status for the consolidated district.
63	63	The ballot shall be printed to permit voting for or against the
64	64	proposition: "Consolidation of (names of school districts) into a
65	65	single school district governed as (status of school district
66	66	specified in the petition)."
67	67	SECTION 3. Section 21.410(h), Education Code, is amended to
68	68	read as follows:
69	69	(h) A grant a school district receives under this section is
70	70	in addition to any funding the district receives under Chapter 42.
71	71	The commissioner shall distribute funds under this section with the
72	72	Foundation School Program payment to which the district is entitled
73	73	as soon as practicable after the end of the school year as
74	74	determined by the commissioner. [A district to which Chapter 41
75	75	applies is entitled to the grants paid under this section.] The
76	76	commissioner shall determine the timing of the distribution of
77	77	grants to a district that does not receive Foundation School
78	78	Program payments.
79	79	SECTION 4. Section 21.411(h), Education Code, is amended to
80	80	read as follows:
81	81	(h) A grant a school district receives under this section is
82	82	in addition to any funding the district receives under Chapter 42.
83	83	The commissioner shall distribute funds under this section with the
84	84	Foundation School Program payment to which the district is entitled
85	85	as soon as practicable after the end of the school year as
86	86	determined by the commissioner. [A district to which Chapter 41
87	87	applies is entitled to the grants paid under this section.] The
88	88	commissioner shall determine the timing of the distribution of
89	89	grants to a district that does not receive Foundation School
90	90	Program payments.
91	91	SECTION 5. Section 21.412(h), Education Code, is amended to
92	92	read as follows:
93	93	(h) A grant a school district receives under this section is
94	94	in addition to any funding the district receives under Chapter 42.
95	95	The commissioner shall distribute funds under this section with the
96	96	Foundation School Program payment to which the district is entitled
97	97	as soon as practicable after the end of the school year as
98	98	determined by the commissioner. [A district to which Chapter 41
99	99	applies is entitled to the grants paid under this section.] The
100	100	commissioner shall determine the timing of the distribution of
101	101	grants to a district that does not receive Foundation School
102	102	Program payments.
103	103	SECTION 6. Section 21.413(h), Education Code, is amended to
104	104	read as follows:
105	105	(h) A grant a school district receives under this section is
106	106	in addition to any funding the district receives under Chapter 42.
107	107	The commissioner shall distribute funds under this section with the
108	108	Foundation School Program payment to which the district is entitled
109	109	as soon as practicable after the end of the school year as
110	110	determined by the commissioner. [A district to which Chapter 41
111	111	applies is entitled to the grants paid under this section.] The
112	112	commissioner shall determine the timing of the distribution of
113	113	grants to a district that does not receive Foundation School
114	114	Program payments.
115	115	SECTION 7. Section 29.203(b), Education Code, is amended to
116	116	read as follows:
117	117	(b) A school district is entitled to the allotment provided
118	118	by Section 42.157 for each eligible student using a public
119	119	education grant. [If the district has a wealth per student greater
120	120	than the guaranteed wealth level but less than the equalized wealth
121	121	level, a school district is entitled under rules adopted by the
122	122	commissioner to additional state aid in an amount equal to the
123	123	difference between the cost to the district of providing services
124	124	to a student using a public education grant and the sum of the state
125	125	aid received because of the allotment under Section 42.157 and
126	126	money from the available school fund attributable to the student.]
127	127	SECTION 8. Section 37.0061, Education Code, is amended to
128	128	read as follows:
129	129	Sec. 37.0061. FUNDING FOR ALTERNATIVE EDUCATION SERVICES IN
130	130	JUVENILE RESIDENTIAL FACILITIES. A school district that provides
131	131	education services to pre-adjudicated and post-adjudicated
132	132	students who are confined by court order in a juvenile residential
133	133	facility operated by a juvenile board is entitled to count such
134	134	students in the district's average daily attendance for purposes of
135	135	receipt of state funds under the Foundation School Program. [If the
136	136	district has a wealth per student greater than the guaranteed
137	137	wealth level but less than the equalized wealth level, the district
138	138	in which the student is enrolled on the date a court orders the
139	139	student to be confined to a juvenile residential facility shall
140	140	transfer to the district providing education services an amount
141	141	equal to the difference between the average Foundation School
142	142	Program costs per student of the district providing education
143	143	services and the sum of the state aid and the money from the
144	144	available school fund received by the district that is attributable
145	145	to the student for the portion of the school year for which the
146	146	district provides education services to the student.]
147	147	SECTION 9. Section 42.009(b), Education Code, is amended to
148	148	read as follows:
149	149	(b) In making the determinations regarding funding levels
150	150	required by Subsection (a), the commissioner shall:
151	151	(1) make adjustments as necessary to reflect changes
152	152	in a school district's maintenance and operations tax rate; and
153	153	(2) [for a district required to take action under
154	154	Chapter 41 to reduce its wealth per student to the equalized wealth
155	155	level, base the determinations on the district's net funding levels
156	156	after deducting any amounts required to be expended by the district
157	157	to comply with Chapter 41; and
158	158	[(3)] determine a district's weighted average daily
159	159	attendance in accordance with this chapter as it existed on January
160	160	1, 2011.
161	161	SECTION 10. Section 42.158(e), Education Code, is amended
162	162	to read as follows:
163	163	(e) [A school district that is required to take action under
164	164	Chapter 41 to reduce its wealth per student to the equalized wealth
165	165	level is entitled to a credit, in the amount of the allotments to
166	166	which the district is entitled under this section, against the
167	167	total amount required under Section 41.093 for the district to
168	168	purchase attendance credits.] A school district that is otherwise
169	169	ineligible for state aid under this chapter is entitled to receive
170	170	allotments under this section.
171	171	SECTION 11. Section 42.160(b), Education Code, is amended
172	172	to read as follows:
173	173	(b) [A school district that is required to take action under
174	174	Chapter 41 to reduce its wealth per student to the equalized wealth
175	175	level is entitled to a credit, in the amount of the allotments to
176	176	which the district is entitled under this section, against the
177	177	total amount required under Section 41.093 for the district to
178	178	purchase attendance credits.] A school district that is otherwise
179	179	ineligible for state aid under this chapter is entitled to receive
180	180	allotments under this section.
181	181	SECTION 12. Sections 42.2516(e) and (f-2), Education Code,
182	182	are amended to read as follows:
183	183	(e) For purposes of determining the total amount of state
184	184	and local revenue to which a district is entitled under Subsection
185	185	(b)(1), the commissioner shall determine the amount of state and
186	186	local revenue per student in weighted average daily attendance to
187	187	which the district would have been entitled during the 2009-2010
188	188	school year under Chapter 41 and this chapter, as they existed on
189	189	January 1, 2009, and multiply that amount by the number of students
190	190	in weighted average daily attendance as determined in accordance
191	191	with the changes to [Chapter 41 and] this chapter, including the
192	192	repeal of former Section 42.103(e), made by H.B. No. 3646, Acts of
193	193	the 81st Legislature, Regular Session, 2009.
194	194	(f-2) The rules adopted by the commissioner under
195	195	Subsection (f-1) must:
196	196	(1) require the commissioner to determine, as if this
197	197	section did not exist, the effect under [Chapter 41 and] this
198	198	chapter of a school district's action described by Subsection
199	199	(f-1)(1), (2), (3), or (4) on the total state revenue to which the
200	200	district would be entitled [or the cost to the district of
201	201	purchasing sufficient attendance credits to reduce the district's
202	202	wealth per student to the equalized wealth level]; and
203	203	(2) require an increase or reduction in the amount of
204	204	state revenue to which a school district is entitled under
205	205	Subsection (b)(1) that is substantially equivalent to any change in
206	206	total state revenue [or the cost of purchasing attendance credits]
207	207	that would apply to the district if this section did not exist.
208	208	SECTION 13. Section 42.2521(a), Education Code, is amended
209	209	to read as follows:
210	210	(a) For purposes of Chapter [Chapters 41 and] 46 and this
211	211	chapter, and to the extent money specifically authorized to be used
212	212	under this section is available, the commissioner shall adjust the
213	213	taxable value of property in a school district that, due to factors
214	214	beyond the control of the board of trustees, experiences a rapid
215	215	decline in the tax base used in calculating taxable values in excess
216	216	of four percent of the tax base used in the preceding year.
217	217	SECTION 14. Section 42.2523(a), Education Code, is amended
218	218	to read as follows:
219	219	(a) For purposes of Chapter [Chapters 41 and] 46 and this
220	220	chapter, the commissioner shall adjust the taxable value of
221	221	property of a school district all or part of which is located in an
222	222	area declared a disaster area by the governor under Chapter 418,
223	223	Government Code, as necessary to ensure that the district receives
224	224	funding based as soon as possible on property values as affected by
225	225	the disaster.
226	226	SECTION 15. Sections 42.2524(c) and (d), Education Code,
227	227	are amended to read as follows:
228	228	(c) The commissioner may provide reimbursement under this
229	229	section only if funds are available for that purpose [as follows:
230	230	[(1) reimbursement for a school district not required
231	231	to take action under Chapter 41 may be provided] from:
232	232	(1) [(A)] amounts appropriated for that purpose,
233	233	including amounts appropriated for those districts for that purpose
234	234	to the disaster contingency fund established under Section 418.073,
235	235	Government Code; or
236	236	(2) [(B)] Foundation School Program funds available
237	237	for that purpose, based on a determination by the commissioner that
238	238	the amount appropriated for the Foundation School Program,
239	239	including the facilities component as provided by Chapter 46,
240	240	exceeds the amount to which districts are entitled under this
241	241	chapter and Chapter 46[; and
242	242	[(2) reimbursement for a school district required to
243	243	take action under Chapter 41 may be provided from funds described by
244	244	Subdivision (1)(B) if funds remain available after fully
245	245	reimbursing each school district described by Subdivision (1) for
246	246	its disaster remediation costs].
247	247	(d) If the amount of money available for purposes of
248	248	reimbursing school districts [not required to take action under
249	249	Chapter 41] is not sufficient to fully reimburse each district's
250	250	disaster remediation costs, the commissioner shall reduce the
251	251	amount of assistance provided to each of those districts
252	252	proportionately. [If the amount of money available for purposes of
253	253	reimbursing school districts required to take action under Chapter
254	254	41 is not sufficient to fully reimburse each district's disaster
255	255	remediation costs, the commissioner shall reduce the amount of
256	256	assistance provided to each of those districts proportionately.]
257	257	SECTION 16. Section 42.253(h), Education Code, as effective
258	258	until September 1, 2017, is amended to read as follows:
259	259	(h) If the amount appropriated for the Foundation School
260	260	Program for the second year of a state fiscal biennium is less than
261	261	the amount to which school districts and open-enrollment charter
262	262	schools are entitled for that year, the commissioner shall certify
263	263	the amount of the difference to the Legislative Budget Board not
264	264	later than January 1 of the second year of the state fiscal
265	265	biennium. The Legislative Budget Board shall propose to the
266	266	legislature that the certified amount be transferred to the
267	267	foundation school fund from the economic stabilization fund and
268	268	appropriated for the purpose of increases in allocations under this
269	269	subsection. If the legislature fails during the regular session to
270	270	enact the proposed transfer and appropriation and there are not
271	271	funds available under Subsection (j), the commissioner shall adjust
272	272	the total amounts due to each school district and open-enrollment
273	273	charter school under this chapter [and the total amounts necessary
274	274	for each school district to comply with the requirements of Chapter
275	275	41] by an amount determined by applying to each district and school,
276	276	including a district receiving funds under Section 42.2516, the
277	277	same percentage adjustment to the total amount of state and local
278	278	revenue due to the district or school under this chapter [and
279	279	Chapter 41] so that the total amount of the adjustment to all
280	280	districts and schools results in an amount equal to the total
281	281	adjustment necessary. The following fiscal year[:
282	282	[(1)] a district's or school's entitlement under this
283	283	section is increased by an amount equal to the adjustment made
284	284	under this subsection[; and
285	285	[(2) the amount necessary for a district to comply
286	286	with the requirements of Chapter 41 is reduced by an amount
287	287	necessary to ensure the district's full recovery of the adjustment
288	288	made under this subsection].
289	289	SECTION 17. Section 42.253(h), Education Code, as effective
290	290	September 1, 2017, is amended to read as follows:
291	291	(h) If the amount appropriated for the Foundation School
292	292	Program for the second year of a state fiscal biennium is less than
293	293	the amount to which school districts and open-enrollment charter
294	294	schools are entitled for that year, the commissioner shall certify
295	295	the amount of the difference to the Legislative Budget Board not
296	296	later than January 1 of the second year of the state fiscal
297	297	biennium. The Legislative Budget Board shall propose to the
298	298	legislature that the certified amount be transferred to the
299	299	foundation school fund from the economic stabilization fund and
300	300	appropriated for the purpose of increases in allocations under this
301	301	subsection. If the legislature fails during the regular session to
302	302	enact the proposed transfer and appropriation and there are not
303	303	funds available under Subsection (j), the commissioner shall adjust
304	304	the total amounts due to each school district and open-enrollment
305	305	charter school under this chapter [and the total amounts necessary
306	306	for each school district to comply with the requirements of Chapter
307	307	41] by an amount determined by applying to each district and school
308	308	the same percentage adjustment to the total amount of state and
309	309	local revenue due to the district or school under this chapter [and
310	310	Chapter 41] so that the total amount of the adjustment to all
311	311	districts and schools results in an amount equal to the total
312	312	adjustment necessary. The following fiscal year[:
313	313	[(1)] a district's or school's entitlement under this
314	314	section is increased by an amount equal to the adjustment made
315	315	under this subsection[; and
316	316	[(2) the amount necessary for a district to comply
317	317	with the requirements of Chapter 41 is reduced by an amount
318	318	necessary to ensure a district's full recovery of the adjustment
319	319	made under this subsection].
320	320	SECTION 18. Sections 42.2531(a), (b), and (c), Education
321	321	Code, are amended to read as follows:
322	322	(a) The commissioner may make adjustments to amounts due to
323	323	a school district under this chapter or Chapter 46[, or to amounts
324	324	necessary for a district to comply with the requirements of Chapter
325	325	41,] as provided by this section.
326	326	(b) A school district that has a major taxpayer, as
327	327	determined by the commissioner, that because of a protest of the
328	328	valuation of the taxpayer's property fails to pay all or a portion
329	329	of the ad valorem taxes due to the district may apply to the
330	330	commissioner to have the district's taxable value of property or ad
331	331	valorem tax collections adjusted for purposes of this chapter or
332	332	Chapter [41 or] 46. The commissioner may make the adjustment only
333	333	to the extent the commissioner determines that making the
334	334	adjustment will not:
335	335	(1) in the fiscal year in which the adjustment is made,
336	336	cause the amount to which school districts are entitled under this
337	337	chapter to exceed the amount appropriated for purposes of the
338	338	Foundation School Program for that year; and
339	339	(2) if the adjustment is made in the first year of a
340	340	state fiscal biennium, cause the amount to which school districts
341	341	are entitled under this chapter for the second year of the biennium
342	342	to exceed the amount appropriated for purposes of the Foundation
343	343	School Program for that year.
344	344	(c) The commissioner shall recover the benefit of any
345	345	adjustment made under this section by making offsetting adjustments
346	346	in the school district's taxable value of property or ad valorem tax
347	347	collections for purposes of this chapter or Chapter [41 or] 46 on a
348	348	final determination of the taxable value of property that was the
349	349	basis of the original adjustment, or in the second school year
350	350	following the year in which the adjustment is made, whichever is
351	351	earlier.
352	352	SECTION 19. Section 42.258(a-1), Education Code, is amended
353	353	to read as follows:
354	354	(a-1) Notwithstanding Subsection (a), the agency may
355	355	recover an overallocation of state funds over a period not to exceed
356	356	the subsequent five school years if the commissioner determines
357	357	that the overallocation was the result of exceptional circumstances
358	358	reasonably caused by statutory changes to former Chapter 41,
359	359	Chapter [or] 46, or this chapter and related reporting
360	360	requirements.
361	361	SECTION 20. Section 42.260(b), Education Code, is amended
362	362	to read as follows:
363	363	(b) For each year, the commissioner shall certify to each
364	364	school district or participating charter school the amount of
365	365	[additional funds to which the district or school is entitled due to
366	366	the increase made by H.B. No. 3343, Acts of the 77th Legislature,
367	367	Regular Session, 2001, to:
368	368	[(1) the equalized wealth level under Section 41.002;
369	369	or
370	370	[(2)] the guaranteed level of state and local funds
371	371	per weighted student per cent of tax effort under Section 42.302.
372	372	SECTION 21. Section 42.302(a-1), Education Code, is amended
373	373	to read as follows:
374	374	(a-1) [In this section, "wealth per student" has the meaning
375	375	assigned by Section 41.001.] For purposes of Subsection (a), the
376	376	dollar amount guaranteed level of state and local funds per
377	377	weighted student per cent of tax effort ("GL") for a school district
378	378	is:
379	379	(1) the greater of the amount of district tax revenue
380	380	per weighted student per cent of tax effort that would be available
381	381	to the Austin Independent School District, as determined by the
382	382	commissioner in cooperation with the Legislative Budget Board, if
383	383	the reduction of the limitation on tax increases as provided by
384	384	Section 11.26(a-1), (a-2), or (a-3), Tax Code, did not apply, or the
385	385	amount of district tax revenue per weighted student per cent of tax
386	386	effort used for purposes of this subdivision in the preceding
387	387	school year, for the first six cents by which the district's
388	388	maintenance and operations tax rate exceeds the rate equal to the
389	389	product of the state compression percentage, as determined under
390	390	Section 42.2516, multiplied by the maintenance and operations tax
391	391	rate adopted by the district for the 2005 tax year; and
392	392	(2) $31.95, for the district's maintenance and
393	393	operations tax effort that exceeds the amount of tax effort
394	394	described by Subdivision (1).
395	395	SECTION 22. Section 45.251(2), Education Code, is amended
396	396	to read as follows:
397	397	(2) "Foundation School Program" means the program
398	398	established under Chapters [41,] 42[,] and 46, or any successor
399	399	program of state appropriated funding for school districts in this
400	400	state.
401	401	SECTION 23. Section 45.261(a), Education Code, is amended
402	402	to read as follows:
403	403	(a) If the commissioner orders payment from the money
404	404	appropriated to the Foundation School Program on behalf of a school
405	405	district [that is not required to reduce its wealth per student
406	406	under Chapter 41], the commissioner shall direct the comptroller to
407	407	withhold the amount paid from the first state money payable to the
408	408	district. If the commissioner orders payment from the money
409	409	appropriated to the Foundation School Program on behalf of a school
410	410	district that is not entitled to state assistance under Chapter 42
411	411	[required to reduce its wealth per student under Chapter 41], the
412	412	commissioner shall order [increase amounts due from] the district
413	413	to remit to the commissioner an [under that chapter in a total]
414	414	amount equal to the amount of payments made on behalf of the
415	415	district under this subchapter. Amounts withheld or received
416	416	under this subsection shall be used for the Foundation School
417	417	Program.
418	418	SECTION 24. Section 403.302(a), Government Code, is amended
419	419	to read as follows:
420	420	(a) The comptroller shall conduct a study using comparable
421	421	sales and generally accepted auditing and sampling techniques to
422	422	determine the total taxable value of all property in each school
423	423	district. The study shall determine the taxable value of all
424	424	property and of each category of property in the district and the
425	425	productivity value of all land that qualifies for appraisal on the
426	426	basis of its productive capacity and for which the owner has applied
427	427	for and received a productivity appraisal. [The comptroller shall
428	428	make appropriate adjustments in the study to account for actions
429	429	taken under Chapter 41, Education Code.]
430	430	SECTION 25. Section 21.01, Tax Code, is amended to read as
431	431	follows:
432	432	Sec. 21.01. REAL PROPERTY. Real property is taxable by a
433	433	taxing unit if located in the unit on January 1[, except as provided
434	434	by Chapter 41, Education Code].
435	435	SECTION 26. Section 21.02(a), Tax Code, is amended to read
436	436	as follows:
437	437	(a) Except as provided by Subsection [Subsections (b) and]
438	438	(e) and by Sections 21.021, 21.04, and 21.05, tangible personal
439	439	property is taxable by a taxing unit if:
440	440	(1) it is located in the unit on January 1 for more
441	441	than a temporary period;
442	442	(2) it normally is located in the unit, even though it
443	443	is outside the unit on January 1, if it is outside the unit only
444	444	temporarily;
445	445	(3) it normally is returned to the unit between uses
446	446	elsewhere and is not located in any one place for more than a
447	447	temporary period; or
448	448	(4) the owner resides (for property not used for
449	449	business purposes) or maintains the owner's principal place of
450	450	business in this state (for property used for business purposes) in
451	451	the unit and the property is taxable in this state but does not have
452	452	a taxable situs pursuant to Subdivisions (1) through (3) of this
453	453	subsection.
454	454	SECTION 27. Section 26.08(i), Tax Code, as effective until
455	455	September 1, 2017, is amended to read as follows:
456	456	(i) For purposes of this section, the effective maintenance
457	457	and operations tax rate of a school district is the tax rate that,
458	458	applied to the current total value for the district, would impose
459	459	taxes in an amount that, when added to state funds that would be
460	460	distributed to the district under Chapter 42, Education Code, for
461	461	the school year beginning in the current tax year using that tax
462	462	rate, including state funds that will be distributed to the
463	463	district in that school year under Section 42.2516, Education Code,
464	464	would provide the same amount of state funds distributed under
465	465	Chapter 42, Education Code, including state funds distributed under
466	466	Section 42.2516, Education Code, and maintenance and operations
467	467	taxes of the district per student in weighted average daily
468	468	attendance for that school year that would have been available to
469	469	the district in the preceding year if the funding elements for
470	470	Chapter [Chapters 41 and] 42, Education Code, for the current year
471	471	had been in effect for the preceding year.
472	472	SECTION 28. Section 26.08(i), Tax Code, as effective
473	473	September 1, 2017, is amended to read as follows:
474	474	(i) For purposes of this section, the effective maintenance
475	475	and operations tax rate of a school district is the tax rate that,
476	476	applied to the current total value for the district, would impose
477	477	taxes in an amount that, when added to state funds that would be
478	478	distributed to the district under Chapter 42, Education Code, for
479	479	the school year beginning in the current tax year using that tax
480	480	rate, would provide the same amount of state funds distributed
481	481	under Chapter 42, Education Code, and maintenance and operations
482	482	taxes of the district per student in weighted average daily
483	483	attendance for that school year that would have been available to
484	484	the district in the preceding year if the funding elements for
485	485	Chapter [Chapters 41 and] 42, Education Code, for the current year
486	486	had been in effect for the preceding year.
487	487	SECTION 29. Section 26.08(i-1), Tax Code, as effective
488	488	until September 1, 2017, is amended to read as follows:
489	489	(i-1) For purposes of Subsection [Subsections] (i) [and
490	490	(k)], any change from the preceding school year to the current
491	491	school year in the amount of state funds distributed to a school
492	492	district under Section 42.2516, Education Code, is not considered
493	493	to be a change in a funding element for Chapter 42, Education Code.
494	494	The amount of state funds distributed under Chapter 42, Education
495	495	Code, and maintenance and operations taxes of the district per
496	496	student in weighted average daily attendance for that school year
497	497	that would have been available to the district in the preceding year
498	498	if the funding elements for Chapter [Chapters 41 and] 42, Education
499	499	Code, for the current year had been in effect for the preceding year
500	500	is computed on the basis of the amount actually distributed to the
501	501	district under Section 42.2516, Education Code, in the preceding
502	502	school year.
503	503	SECTION 30. Section 312.210(b), Tax Code, is amended to
504	504	read as follows:
505	505	(b) A tax abatement agreement with the owner of real
506	506	property or tangible personal property that is located in the
507	507	reinvestment zone described by Subsection (a) and in a school
508	508	district [that has a wealth per student that does not exceed the
509	509	equalized wealth level] must exempt from taxation:
510	510	(1) the portion of the value of the property in the
511	511	amount specified in the joint agreement among the municipality,
512	512	county, and junior college district; and
513	513	(2) an amount equal to 10 percent of the maximum
514	514	portion of the value of the property that may under Section
515	515	312.204(a) be otherwise exempted from taxation.
516	516	SECTION 31. The following laws are repealed:
517	517	(1) Chapter 41, Education Code;
518	518	(2) Sections 7.055(b)(34), 8.056, 29.203(g),
519	519	42.2516(f), and 42.2524(f), Education Code; and
520	520	(3) Sections 21.02(b) and (c), 25.25(k), and
521	521	312.210(c), Tax Code.
522	522	SECTION 32. This Act takes effect September 1, 2015.